ROY&OLY COURIERS LIMITED - Filleted accounts

Registered number

11581736

ROY&OLY COURIERS LIMITED

Filleted Accounts

30 September 2025

ROY&OLY COURIERS LIMITED
Registered number:		11581736
Balance Sheet
as at 30 September 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		11,757			14,696
			11,757			14,696

Current assets
Cash at bank and in hand		1,587			2,090
		1,587			2,090

Creditors: amounts falling due within one year	4	(300)			(435)

Net current assets			1,287			1,655

Total assets less current liabilities			13,044			16,351

Creditors: amounts falling due after more than one year	5		(52,148)			(52,551)



Net liabilities			(39,104)			(36,200)

Capital and reserves
Called up share capital			100			100
Profit and loss account			(39,204)			(36,300)

Shareholders' funds			(39,104)			(36,200)

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Artur IDRIZI
Director
Approved by the board on 9 June 2026

ROY&OLY COURIERS LIMITED
Notes to the Accounts
for the year ended 30 September 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.


	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery			over 5 years

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					0		1



3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 October 2024	-		244		38,466		38,710
	At 30 September 2025	-		244		38,466		38,710

	Depreciation
	At 1 October 2024	-		164		23,850		24,014
	Charge for the year	-		16		2,923		2,939
	At 30 September 2025	-		180		26,773		26,953

	Net book value
	At 30 September 2025	-		64		11,693		11,757
	At 30 September 2024	-		80		14,616		14,696



4	Creditors: amounts falling due within one year					2025		2024
£							£

	Taxation and social security costs					-		135
	Other creditors					300		300
						300		435


5	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					2,864		5,631
	Obligations under finance lease and hire purchase contracts					49,284		46,920
						52,148		52,551