Roman Tavast Ltd
Unaudited Financial Statements
For the year ended 31 December 2025
Pages for Filing with Registrar
Company Registration No. 09178594 (England and Wales)
Roman Tavast Ltd
Company Information
Director
Mr E Maiväli
Company number
09178594
Registered office
Orbital House
20 Eastern Road
Romford
Essex
RM1 3PJ
Accountants
Moore Kingston Smith LLP
Orbital House
20 Eastern Road
Romford
Essex
RM1 3PJ
Roman Tavast Ltd
Contents
Page
Balance sheet
1
Notes to the financial statements
2 - 4
Roman Tavast Ltd
Balance Sheet
As at 31 December 2025
Page 1
2025
2024
Notes
£
£
£
£
Current assets
Debtors
3
75,103
574
Cash at bank and in hand
9,195
3,716
84,298
4,290
Creditors: amounts falling due within one year
4
(92,239)
(12,477)
Net current liabilities
(7,941)
(8,187)
Capital and reserves
Called up share capital
5
1,000
1,000
Profit and loss reserves
(8,941)
(9,187)
Total equity
(7,941)
(8,187)

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 11 June 2026
Mr E Maiväli
Director
Company Registration No. 09178594
Roman Tavast Ltd
Notes to the Financial Statements
For the year ended 31 December 2025
Page 2
1
Accounting policies
Company information

Roman Tavast Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Orbital House, 20 Eastern Road, Romford, Essex, RM1 3PJ.

1.1
Accounting convention

These financial statements have been prepared in accordance with Section 1A of FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

At the year end the company's balance sheet shows an excess of liabilities over assets. The company meets its working capital requirements through the continued financial support of its parent company. For this reason, the director believes it is appropriate for these financial statements to be prepared on a going concern basis.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods provided in the normal course of business, and is shown net of VAT and other sales related taxes.

1.4
Cash at bank and in hand

Cash at bank and in hand are basic financial assets and include cash in hand and deposits held at call with banks.

1.5
Financial instruments

The company has only basic financial instruments measured at amortised cost.

1.6
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.

1.7
Taxation

The tax expense represents the sum of the tax currently payable.

Roman Tavast Ltd
Notes to the Financial Statements (Continued)
For the year ended 31 December 2025
1
Accounting policies
(Continued)
Page 3
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

1.8
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was 1 (2024:1).

3
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
72,916
114
Corporation tax recoverable
-
0
460
Other debtors
1,675
-
0
Prepayments and accrued income
512
-
0
75,103
574
4
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
4,474
813
Amounts owed to group undertakings
58,987
5,093
Taxation and social security
24,866
2,819
Other creditors
3,912
3,752
92,239
12,477
5
Called up share capital
2025
2024
Ordinary share capital
£
£
Issued and fully paid
1,000 Ordinary shares of £1 each
1,000
1,000
Roman Tavast Ltd
Notes to the Financial Statements (Continued)
For the year ended 31 December 2025
Page 4
6
Related party transactions

Included in other creditors is an amount of £58,987 (2024: £5,093) owed to its parent company Roman Tavast Estonia. The financial statements also include purchases from Roman Tavast Estonia of £394,465 (2024: £218,065).

2025-12-31 2025-01-01 false false false 17 June 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr E Maiväli 1 09178594 2025-01-01 2025-12-31 09178594 bus:Director1 2025-01-01 2025-12-31 09178594 bus:RegisteredOffice 2025-01-01 2025-12-31 09178594 2025-12-31 09178594 2024-12-31 09178594 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 09178594 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 09178594 core:CurrentFinancialInstruments 2025-12-31 09178594 core:CurrentFinancialInstruments 2024-12-31 09178594 core:ShareCapital 2025-12-31 09178594 core:ShareCapital 2024-12-31 09178594 core:RetainedEarningsAccumulatedLosses 2025-12-31 09178594 core:RetainedEarningsAccumulatedLosses 2024-12-31 09178594 core:ShareCapitalOrdinaryShareClass1 2025-12-31 09178594 core:ShareCapitalOrdinaryShareClass1 2024-12-31 09178594 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 09178594 bus:FRS102 2025-01-01 2025-12-31 09178594 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 09178594 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 09178594 bus:FullAccounts 2025-01-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP