REGISTERED NUMBER: 05925477

Financial Statements

for the Period 1 October 2025 to 5 April 2026

for

Roma Access Systems Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr. R Welch

SECRETARY:

Miss M Welch

REGISTERED OFFICE:

Roma House

2 St Andrews Street

Hebburn Village

Tyne and Wear

NE31 1AY

REGISTERED NUMBER:

05925477

Fixed assets

Tangible assets

4

-

1,069

Current assets

Stocks

-

1,500

Debtors

5

15,392

20,366

Cash at bank

22,699

17,106

38,091

38,972

Creditors

Amounts falling due within one year

6

(13,360

)

(8,337

)

Net current assets

24,731

30,635

Total assets less current liabilities

24,731

31,704

Provisions for liabilities

-

(203

)

Net assets

24,731

31,501

Capital and reserves

Called up share capital

100

100

Retained earnings

7

24,631

31,401

24,731

31,501

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 5 April 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 5 April 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 6 July 2026 and were signed by:

Mr. R Welch - Director

1.	STATUTORY INFORMATION

Roma Access Systems Limited is a private company, limited by shares , registered in Not specified/Other. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

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

TURNOVER

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

STOCKS

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

TAXATION

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

DEFERRED TAX

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL (2025 - 1 ).

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1 October 2025

1,315

14,269

15,584

Disposals

(1,315

)

(14,269

)

(15,584

)

At 5 April 2026

-

-

-

DEPRECIATION

At 1 October 2025

1,315

13,200

14,515

Charge for period

-

133

133

Eliminated on disposal

(1,315

)

(13,333

)

(14,648

)

At 5 April 2026

-

-

-

NET BOOK VALUE

At 5 April 2026

-

-

-

At 30 September 2025

-

1,069

1,069

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

8,130

7,883

Tax

7,262

11,431

VAT

-

203

Prepayments

-

849

15,392

20,366

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

-

189

Corporation tax

9,551

6,714

VAT

436

-

Credit Card

-

216

Directors' current accounts

2,665

100

Accrued expenses

708

1,118

13,360

8,337

7.

RESERVES

Retained

earnings

£

At 1 October 2025

31,401

Profit for the period

11,230

Dividends

(18,000

)

At 5 April 2026

24,631

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr. R Welch.