Registration number: 05354324

Room 2B Limited

Contents

Company Information	1
Director's Report	2
Balance Sheet	3
Notes to the Unaudited Financial Statements	4 to 7

Room 2B Limited

Company Information





 

Director

Mr Richard Brown

Registered office

The Stable Block Lockwood Park Huddersfield West Yorkshire HD1 3UR

Accountants

D & A Hill No.18 S11 12 Brooke's Mill Armitage Bridge Huddersfield HD4 7NR

Room 2B Limited

Director's Report
for the Year Ended 28 February 2026

The director presents his report and the financial statements for the year ended 28 February 2026.

Director of the company

The director who held office during the year was as follows:

Mr Richard Brown

Principal activity

The principal activity of the company is letting of property.

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 director on 7 July 2026
 

......................................... Mr Richard Brown Director

Room 2B Limited

(Registration number: 05354324 )
Balance Sheet as at 28 February 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	687,255	672,683
Current assets
Debtors	5	108	108
Cash at bank and in hand		78,581	3,770
		78,689	3,878
Creditors: Amounts falling due within one year	6	(876)	(30,259)
Net current assets/(liabilities)		77,813	(26,381)
Total assets less current liabilities		765,068	646,302
Creditors: Amounts falling due after more than one year	6	(594,107)	(474,461)
Net assets		170,961	171,841
Capital and reserves
Called up share capital	7	2	2
Retained earnings		170,959	171,839
Shareholders' funds		170,961	171,841

For the financial year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges his 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account and Director's Report.

Approved and authorised by the director on 7 July 2026
 

......................................... Mr Richard Brown Director

Room 2B Limited

Notes to the Unaudited Financial Statements
for the Year Ended 28 February 2026

1	General information

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

The address of its registered office is:
The Stable Block
Lockwood Park
Huddersfield
West Yorkshire
HD1 3UR
United Kingdom

These financial statements were authorised for issue by the director on 7 July 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.

Turnover

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.

Tax

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.

Room 2B Limited

Notes to the Unaudited Financial Statements
for the Year Ended 28 February 2026

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:

Asset class	Depreciation method and rate
Fixtures and fittings	20% on reducing balance

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.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2025 - 1).

Room 2B Limited

Notes to the Unaudited Financial Statements
for the Year Ended 28 February 2026

4	Tangible assets

	Land and buildings £	Fixtures and fittings £	Total £
Cost or valuation
At 1 March 2025	672,617	3,321	675,938
Additions	14,583	-	14,583
At 28 February 2026	687,200	3,321	690,521
Depreciation
At 1 March 2025	-	3,255	3,255
Charge for the year	-	11	11
At 28 February 2026	-	3,266	3,266
Carrying amount
At 28 February 2026	687,200	55	687,255
At 28 February 2025	672,617	66	672,683

Included within the net book value of land and buildings above is £687,200 (2025 - £672,617) in respect of freehold land and buildings.
 

5

Debtors

Current	2026 £	2025 £
Other debtors	108	108
	108	108

Room 2B Limited

Notes to the Unaudited Financial Statements
for the Year Ended 28 February 2026

6

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Accruals and deferred income	876	876
Other creditors	-	29,383
	876	30,259

Creditors: amounts falling due after more than one year

	Note	2026 £	2025 £
Due after one year
Loans and borrowings	8	594,107	474,461

7	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary of £1 each	2	2	2	2

8	Loans and borrowings

Non-current loans and borrowings

	2026 £	2025 £
Bank borrowings	594,107	474,461