Round Retail Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 16109960

		30 November 2025
	Notes	£	£
CURRENT ASSETS
Debtors	4	898
Cash at bank and in hand		13,698

		14,596
Creditors: Amounts Falling Due Within One Year	5	(14,295 )

NET CURRENT ASSETS (LIABILITIES)			301

TOTAL ASSETS LESS CURRENT LIABILITIES			301

NET ASSETS			301

CAPITAL AND RESERVES
Called up share capital	6		100
Profit and Loss Account			201

SHAREHOLDERS' FUNDS			301

For the period ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Ms A R Hought

Director

22 June 2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Round Retail Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 16109960 . The registered office is 30 Millais Road, London, E11 4HD.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

The company acts as an agent for certain clothing sales and therefore recognises only the commission earned on those sales as revenue. Revenue is recognised when the sale is made and the commission becomes receivable.

Other Income

Other income comprises sponsorship income and rental income, recognised in the period to which it relates.

2.3. Financial Instruments

The company has elected to apply the provisions of Section 11 and Section 12 of Financial Reporting Standard 102 in full in respect of financial instruments.

Basic financial assets and liabilities are initially recognised at transaction price and subsequently measured at amortised cost. The company’s financial instruments comprise cash at bank, trade debtors and accruals.

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Current tax is recognised in profit or loss for the period, except when it relates to items that are recognised in other comprehensive income or directly in equity, in which case current tax is recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 1

4. Debtors

	30 November 2025
	£
Due within one year
Trade debtors	898

Page 2

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Round Retail Ltd

Notes to the Financial Statements (continued)

For the Period 29 November 2024 to 30 November 2025

5. Creditors: Amounts Falling Due Within One Year

	30 November 2025
	£
Corporation tax	516
Accruals and deferred income	12,168
Director's loan account	1,611

	14,295

6. Share Capital

	30 November 2025
	£
Allotted, Called up and fully paid	100

7. Post Balance Sheet Events

There have been no significant events affecting the company since the balance sheet date requiring disclosure in or adjustment to the financial statements.

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