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Registered number: 02694395 ROUNDCRAVE LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
ROUNDCRAVE LIMITED REGISTERED NUMBER: 02694395 STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 3 |  | 550,768 |  | 550,768
|  |  | 550,768 |  | 550,768
Creditors: amounts falling due within one year | 4 | (275,551) |  | (275,551) |
Net current liabilities |  |  | (275,551) |  | (275,551)
Total assets less current liabilities |  |  | 275,217 |  | 275,217
Net assets |  |  | 275,217 |  | 275,217
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 274,002 |  | 274,002
Profit and loss account |  |  | 1,215 |  | 1,215
|  |  | 275,217 |  | 275,217
Page 1
ROUNDCRAVE LIMITED REGISTERED NUMBER: 02694395 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 DECEMBER 2025 For the year ended 31 December 2025 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006. Members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
P Marshall
Director
Date: 23 June 2026
The notes on pages 3 to 4 form part of these financial statements. Page 2
ROUNDCRAVE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Roundcrave Limited is a private company limited by shares and it is incorporated in England and Wales (company number 02694395). The registered address is 101 New Cavendish Street, 1st Floor South, London, W1W 6XH. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
| 2.2 | Exemption from preparing consolidated financial statements
The Company, and the group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and group are considered eligible for the exemption to prepare consolidated accounts.
| 2.3 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Statement of Comprehensive Income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.
| 2.4 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 January 2025 | 550,768
| At 31 December 2025 | 550,768
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ROUNDCRAVE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 272,920 | 272,920
| Other creditors | 46 | 46
| Accruals and deferred income | 2,585 | 2,585
|  | 275,551 | 275,551
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