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# ROMAN & LU LIMITED

## Company Registration Number:
12302850 (England and Wales)

## Unaudited statutory accounts for the year ended 30 November 2025

## Period of accounts

## Start date: 1 December 2024

## End date: 30 November 2025

# ROMAN & LU LIMITED

## Contents of the Financial Statements

for the Period Ended 30 November 2025

Directors report |
Profit and loss |
Balance sheet |
Additional notes |
Balance sheet notes |

# ROMAN & LU LIMITED

Directors' report period ended 30 November 2025

The directors present their report with the financial statements of the company for the period ended 30 November 2025

Directors

The director shown below has held office during the whole of the period from
1 December 2024 to 30 November 2025

Viorel Roman

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
4 June 2026

And signed on behalf of the board by:
Name: Viorel Roman
Status: Director

# ROMAN & LU LIMITED

## Profit And Loss Account

for the Period Ended 30 November 2025

| 2025 | 2024
--- | --- | ---
| £ | £
Turnover: | 58,990 | 58,020
Cost of sales: | ( 30,597 ) | ( 29,989 )
Gross profit(or loss): | 28,393 | 28,031
Distribution costs: | 0 | 0
Administrative expenses: | ( 21,302 ) | ( 20,579 )
Other operating income: | 0 | 0
Operating profit(or loss): | 7,091 | 7,452
Interest receivable and similar income: | 0 | 0
Interest payable and similar charges: | ( 450 ) | ( 480 )
Profit(or loss) before tax: | 6,641 | 6,972
Profit(or loss) for the financial year: | 6,641 | 6,972

# ROMAN & LU LIMITED

## Balance sheet

As at 30 November 2025

| Notes | 2025 | 2024
--- | --- | --- | ---
|  | £ | £
Fixed assets
Tangible assets: | 3 | 2,734 | 2,866
Total fixed assets: |  | 2,734 | 2,866
Current assets
Debtors: | 4 | 11,530 | 12,890
Cash at bank and in hand: |  | 170 | 129
Total current assets: |  | 11,700 | 13,019
Creditors: amounts falling due within one year: | 5 | ( 10,990 ) | ( 11,920 )
Net current assets (liabilities): |  | 710 | 1,099
Total assets less current liabilities: |  | 3,444 | 3,965
Creditors: amounts falling due after more than one year: | 6 | ( 21,890 ) | ( 22,960 )
Total net assets (liabilities): |  | (18,446) | (18,995)
Capital and reserves
Called up share capital: |  | 1 | 1
Profit and loss account: |  | (18,447 ) | (18,996 )
Total Shareholders' funds: |  | ( 18,446 ) | (18,995)

The notes form part of these financial statements

# ROMAN & LU LIMITED

## Balance sheet statements

For the year ending 30 November 2025 the company was entitled to exemption 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 directors acknowledge their 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.

This report was approved by the board of directors on 4 June 2026
and signed on behalf of the board by:

Name: Viorel Roman
Status: Director

The notes form part of these financial statements

# ROMAN & LU LIMITED

## Notes to the Financial Statements

for the Period Ended 30 November 2025

- ## 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

  Tangible fixed assets depreciation policy

  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.

# ROMAN & LU LIMITED

## Notes to the Financial Statements

for the Period Ended 30 November 2025

- ## 2. Employees

  | 2025 | 2024
  --- | --- | ---
  Average number of employees during the period | 1 | 1

# ROMAN & LU LIMITED

## Notes to the Financial Statements

for the Period Ended 30 November 2025

## 3. Tangible assets

| Land & buildings | Plant & machinery | Fixtures & fittings | Office equipment | Motor vehicles | Total
--- | --- | --- | --- | --- | --- | ---
Cost | £ | £ | £ | £ | £ | £
At 1 December 2024 |  | 2,866 |  |  |  | 2,866
Additions |  |  |  |  |  |
Disposals |  |  |  |  |  |
Revaluations |  |  |  |  |  |
Transfers |  |  |  |  |  |
At 30 November 2025 |  | 2,866 |  |  |  | 2,866
Depreciation |  |  |  |  |  |
At 1 December 2024 |  | 0 |  |  |  | 0
Charge for year |  | 132 |  |  |  | 132
On disposals |  |  |  |  |  |
Other adjustments |  |  |  |  |  |
At 30 November 2025 |  | 132 |  |  |  | 132
Net book value |  |  |  |  |  |
At 30 November 2025 |  | 2,734 |  |  |  | 2,734
At 30 November 2024 |  | 2,866 |  |  |  | 2,866

# ROMAN & LU LIMITED

## Notes to the Financial Statements

for the Period Ended 30 November 2025

## 4. Debtors

| 2025 | 2024
--- | --- | ---
| £ | £
Prepayments and accrued income | 11,530 | 12,890
Total | 11,530 | 12,890

# ROMAN & LU LIMITED

## Notes to the Financial Statements

for the Period Ended 30 November 2025

## 5. Creditors: amounts falling due within one year note

| 2025 | 2024
--- | --- | ---
| £ | £
Bank loans and overdrafts | 7,130 | 7,530
Trade creditors | 1,620 | 1,830
Accruals and deferred income | 2,240 | 2,560
Total | 10,990 | 11,920

# ROMAN & LU LIMITED

## Notes to the Financial Statements

for the Period Ended 30 November 2025

## 6. Creditors: amounts falling due after more than one year note

| 2025 | 2024
--- | --- | ---
| £ | £
Bank loans and overdrafts | 21,890 | 22,960
Total | 21,890 | 22,960