Rombald Group Ltd - Period Ending 2026-03-31

Registration number: 08417732

Rombald Group Ltd

Annual Report and Unaudited Financial Statements

for the Year Ended 31 March 2026

Rombald Group Ltd

Contents

Company Information	1
Directors' Report	2
Accountants' Report	3
Profit and Loss Account	4
Balance Sheet	5
Notes to the Unaudited Financial Statements	6 to 11
iXBRL Detailed Profit and Loss Account	12 to 13

Rombald Group Ltd

Company Information

Directors

Mrs Claire McLoughlin

Mr Thomas McLoughlin

Registered office

Platform Building
New Station Street
Leeds
West Yorkshire
England
LS1 4JB

Accountants

Hawley Business Solutions Limited
Certified17 Healey Wood Crescent
Brighouse
HD6 3RP

Rombald Group Ltd

Directors' Report for the Year Ended 31 March 2026

The directors present their report and the financial statements for the year ended 31 March 2026.

Directors of the company

The directors who held office during the year were as follows:

Mrs Claire McLoughlin

Mr Thomas McLoughlin

Principal activity

The principal activity of the company is Digital Marketing Agency for Travel Companies

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 29 May 2026 and signed on its behalf by:

.........................................
Mrs Claire McLoughlin
Director

Certified Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Rombald Group Ltd
for the Year Ended 31 March 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Rombald Group Ltd for the year ended 31 March 2026 as set out on pages 4 to 11 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Accounting Technicians in England and Wales (AAT), we are subject to its ethical and other professional requirements which are detailed at www.aat.org.uk.

This report is made solely to the Board of Directors of Rombald Group Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Rombald Group Ltd and state those matters that we have agreed to state to the Board of Directors of Rombald Group Ltd, as a body, in this report in accordance with AAT Guidelines as detailed at aat.org.uk. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Rombald Group Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Rombald Group Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Rombald Group Ltd. You consider that Rombald Group Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Rombald Group Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................

Hawley Business Solutions Limited
Certified
17 Healey Wood Crescent
Brighouse
HD6 3RP

29 May 2026

Rombald Group Ltd

Profit and Loss Account for the Year Ended 31 March 2026

	Note	2026 £	2025 £
Turnover		1,717,148	1,537,793
Cost of sales		(119,249)	(144,602)
Gross profit		1,597,899	1,393,191
Administrative expenses		(1,211,472)	(1,068,352)
Operating profit		386,427	324,839
Other interest receivable and similar income		3,958	4,255
Interest payable and similar expenses		-	59
		3,958	4,314
Profit before tax	4	390,385	329,153
Tax on profit		(97,988)	(60,710)
Profit for the financial year		292,397	268,443

The above results were derived from continuing operations.

The company has no recognised gains or losses for the year other than the results above.

Rombald Group Ltd

(Registration number: 08417732)
Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	5	4,084	10,269
Current assets
Debtors	6	137,374	106,901
Cash at bank and in hand		320,748	278,450
		458,122	385,351
Creditors: Amounts falling due within one year	7	(216,365)	(214,082)
Net current assets		241,757	171,269
Total assets less current liabilities		245,841	181,538
Creditors: Amounts falling due after more than one year	7	-	(1,668)
Provisions for liabilities		(1,021)	(2,567)
Net assets		244,820	177,303
Capital and reserves
Called up share capital		2	2
Retained earnings		244,818	177,301
Shareholders' funds		244,820	177,303

For the financial year ending 31 March 2026 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; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 29 May 2026 and signed on its behalf by:

.........................................
Mrs Claire McLoughlin
Director

Rombald Group Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Platform Building
New Station Street
Leeds
West Yorkshire
LS1 4JB
England

These financial statements were authorised for issue by the Board on 29 May 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Rombald Group Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Rombald Group Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 22 (2025 - 26).

4	Profit before tax

Arrived at after charging/(crediting)

	2026 £	2025 £
Depreciation expense	7,754	12,940

Rombald Group Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

5	Tangible assets

Furniture, fittings and equipment
£

Total
£

Cost or valuation

At 1 April 2025

52,392

52,392

Additions

1,568

1,568

At 31 March 2026

53,960

53,960

Depreciation

At 1 April 2025

42,123

42,123

Charge for the year

7,753

7,753

At 31 March 2026

49,876

49,876

Carrying amount

At 31 March 2026

4,084

4,084

At 31 March 2025

10,269

10,269

6

Debtors

Current

2026
£

2025
£

Trade debtors

116,900

91,136

Prepayments

21,474

15,465

Other debtors

(1,000)

300

137,374

106,901

7

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings		1,667	10,005
Trade creditors		5,986	2,359
Taxation and social security		193,438	189,625
Accruals and deferred income		1,175	8,830
Other creditors		14,099	3,263
		216,365	214,082

Creditors: amounts falling due after more than one year

Rombald Group Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

	Note	2026 £	2025 £
Due after one year
Loans and borrowings		-	1,668

8	Related party transactions

Rombald Group Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Directors' remuneration

The directors' remuneration for the year was as follows:

	2026 £	2025 £
Remuneration	24,403	24,404
Contributions paid to money purchase schemes	76,040	16,936
	100,443	41,340

Rombald Group Ltd

iXBRL Detailed Profit and Loss Account for the Year Ended 31 March 2026

	2026 £	2025 £
Turnover/revenue	1,717,148	1,537,793
Cost of sales
Subcontractor costs	(119,249)	(144,602)
Gross profit	1,597,899	1,393,191
Distribution costs
Administrative expenses
Audit and accountancy other services	(2,997)	(1,710)
Advertising, promotions and marketing costs	(17,659)	(22,856)
Client entertaining costs	(528)	(312)
Rent, rates and services costs	(37,606)	(34,824)
Other repairs and maintenance costs	(55)	(101)
Depreciation of fixed assets	(7,754)	(12,940)
Other staff costs	(5,996)	(13,702)
Wages and salaries excluding directors	(752,188)	(736,479)
Social security costs excluding directors	(92,725)	(75,764)
Pension costs defined contribution schemes excluding directors	(22,180)	(20,546)
Other staff costs excluding directors	(10,593)	(6,365)
Staff costs excluding directors	(877,686)	(839,154)
Salaries and fees, directors	(24,403)	(24,404)
Company contributions to money purchase plans, directors	(76,040)	(16,936)
Staff costs, directors	(100,443)	(41,340)
Consultancy costs	-	(2,950)
Travel and subsistence	(6,477)	(8,050)
Training	(274)	-
Legal and professional costs	(7,287)	(3,400)
Bad debts and impairment losses	(3,507)	(6,000)
Bank charges	(16,714)	(11,884)
Insurance costs	(4,444)	(1,280)
IT and computing	(62,662)	(53,422)
Telecommunications	(929)	(1,901)
Printing, postage and stationery	(922)	(1,428)
Charitable donations	(54,375)	(10,270)
Subscriptions	(2,939)	-
Other costs	(218)	(828)
Other operating income
Other items
Profit on ordinary activities before finance charges and interest	386,427	324,839

Rombald Group Ltd

iXBRL Detailed Profit and Loss Account for the Year Ended 31 March 2026

	2026 £	2025 £
Bank interest and similar income receivable	3,958	4,255
Foreign exchange gain included in finance income	-	485
Interest expense on bank overdraft, bank loans and similar borrowings	-	(426)
Profit on ordinary activities before taxation	390,385	329,153
Tax on profit or loss on ordinary activities	(97,988)	(60,710)
Profit for the financial year	292,397	268,443

	Furniture, fittings and equipment £	Total £
Cost or valuation
At 1 April 2025	52,392	52,392
Additions	1,568	1,568
At 31 March 2026	53,960	53,960
Depreciation
At 1 April 2025	42,123	42,123
Charge for the year	7,753	7,753
At 31 March 2026	49,876	49,876
Carrying amount
At 31 March 2026	4,084	4,084
At 31 March 2025	10,269	10,269

Current	2026 £	2025 £
Trade debtors	116,900	91,136
Prepayments	21,474	15,465
Other debtors	(1,000)	300
	137,374	106,901