1 September 2024 false No description of principal activity Taxfiler 2024.6 09162306business:PrivateLimitedCompanyLtd2024-09-012025-08-31 091623062024-08-31 091623062024-09-012025-08-31 09162306business:AuditExemptWithAccountantsReport2024-09-012025-08-31 09162306business:FilletedAccounts2024-09-012025-08-31 091623062025-08-31 09162306business:Director12024-09-012025-08-31 09162306business:RegisteredOffice2024-09-012025-08-31 091623062024-08-31 09162306core:WithinOneYear2025-08-31 09162306core:WithinOneYear2024-08-31 09162306core:AfterOneYear2025-08-31 09162306core:AfterOneYear2024-08-31 09162306core:ShareCapitalcore:PreviouslyStatedAmount2025-08-31 09162306core:ShareCapitalcore:PreviouslyStatedAmount2024-08-31 09162306core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-08-31 09162306core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-08-31 09162306core:PreviouslyStatedAmount2025-08-31 09162306core:PreviouslyStatedAmount2024-08-31 09162306business:SmallEntities2024-09-012025-08-31 09162306countries:EnglandWales2024-09-012025-08-31 09162306core:MotorVehicles2024-09-012025-08-31 09162306core:FurnitureFittings2024-09-012025-08-31 09162306core:ComputerEquipment2024-09-012025-08-31 09162306core:MotorVehicles2024-08-31 09162306core:FurnitureFittings2024-08-31 09162306core:ComputerEquipment2024-08-31 09162306core:MotorVehicles2025-08-31 09162306core:FurnitureFittings2025-08-31 09162306core:ComputerEquipment2025-08-31 091623062023-09-012024-08-31 iso4217:GBP xbrli:pure
Company Registration No. 09162306 (England and Wales)
ROYYS LIMITED Unaudited accounts for the year ended 31 August 2025
ROYYS LIMITED Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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ROYYS LIMITED Company Information for the year ended 31 August 2025
Director
Taniclas Roy Saran RAJ
Company Number
09162306 (England and Wales)
Registered Office
74 TENNYSON ROAD CHELTENHAM GL51 7DB
Accountants
P&K Associates Limited CIMA Practising Certificate Holder 183, Burntoak Broadway EDGWARE Middlesex HA8 5EH
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ROYYS LIMITED Accountants' report
Accountants' report to the director of ROYYS LIMITED on the preparation of the unaudited statutory accounts for the year ended 31 August 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of ROYYS LIMITED for the year ended 31 August 2025 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of ROYYS LIMITED, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of ROYYS LIMITED and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than ROYYS LIMITED and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that ROYYS LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of ROYYS LIMITED. You consider that ROYYS LIMITED is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of ROYYS LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
P&K Associates Limited CIMA Practising Certificate Holder 183, Burntoak Broadway EDGWARE Middlesex HA8 5EH 21 May 2026
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ROYYS LIMITED Statement of financial position as at 31 August 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
9,668 
12,430 
Current assets
Inventories
27,500 
32,500 
Cash at bank and in hand
(1,603)
(1,047)
25,897 
31,453 
Creditors: amounts falling due within one year
5
(6,941)
(12,223)
Net current assets
18,956 
19,230 
Total assets less current liabilities
28,624 
31,660 
Creditors: amounts falling due after more than one year
6
(27,965)
(30,844)
Net assets
659 
816 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
657 
814 
Shareholders' funds
659 
816 
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 21 May 2026 and were signed on its behalf by
Taniclas Roy Saran RAJ Director Company Registration No. 09162306
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ROYYS LIMITED Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
ROYYS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 09162306. The registered office is 74 TENNYSON ROAD, CHELTENHAM, GL51 7DB.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
20
Fixtures & fittings
20
Computer equipment
20
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
4
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 September 2024
26,030 
6,274 
1,850 
34,154 
At 31 August 2025
26,030 
6,274 
1,850 
34,154 
Depreciation
At 1 September 2024
13,600 
6,274 
1,850 
21,724 
Charge for the year
2,762 
- 
- 
2,762 
At 31 August 2025
16,362 
6,274 
1,850 
24,486 
Net book value
At 31 August 2025
9,668 
- 
- 
9,668 
At 31 August 2024
12,430 
- 
- 
12,430 
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ROYYS LIMITED Notes to the Accounts for the year ended 31 August 2025
5
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
4,935 
4,935 
VAT
3,493 
1,049 
Trade creditors
- 
9,436 
Taxes and social security
904 
1,511 
Loans from directors
(2,391)
(4,708)
6,941 
12,223 
6
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
27,965 
30,844 
7
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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