P & Roy Limited - Accounts

P & Roy Limited
Balance Sheet
As at 31 August 2025

	2025		2024
	£	£	£	£
Fixed assets		224,477		225,180
Current assets	3,815		2,397
Creditors: amount falling due within one year	(70,853)		(73,115)
Net current assets		(67,038)		(70,718)
Total assets less current liabilities		157,439		154,462
Creditors: amount falling due after more than one year		(162,180)		(162,180)
Net assets		(4,741)		(7,718)


Capital and reserves		(4,741)		(7,718)

NOTES TO THE ACCOUNTS

General Information

P & Roy Limited is a private company, limited by shares, registered in England and Wales, registration number 14306028, registration address 3 Henry Close, Welwyn Garden City, AL7 4ES.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention.

The financial statements are prepared in sterling which is the functional currency of the company.

2.	Average number of employees Average number of employees during the year was 0 (2024 : 0).

For the year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' Responsibilities:
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.

The financial statements were approved by the board of directors on 22 May 2026 and were signed on its behalf by:

--------------------------------
Rana Roy
Director

Registered Number: 14306028
England and Wales
P & ROY LIMITED

Filleted Accounts

Period of accounts Start date: 01 September 2024 End date: 31 August 2025