Roff Consulting Limited 16313431 false 2025-03-13 2026-03-31 2026-03-31 The principal activity of the company is that of engineering and management consultancy. Digita Accounts Production Advanced 6.30.9574.0 true 16313431 2025-03-13 2026-03-31 16313431 2026-03-31 16313431 bus:OrdinaryShareClass1 bus:CumulativeShares 2026-03-31 16313431 core:CurrentFinancialInstruments 2026-03-31 16313431 core:CurrentFinancialInstruments core:WithinOneYear 2026-03-31 16313431 core:FurnitureFittingsToolsEquipment 2026-03-31 16313431 bus:SmallEntities 2025-03-13 2026-03-31 16313431 bus:AuditExemptWithAccountantsReport 2025-03-13 2026-03-31 16313431 bus:FilletedAccounts 2025-03-13 2026-03-31 16313431 bus:SmallCompaniesRegimeForAccounts 2025-03-13 2026-03-31 16313431 bus:RegisteredOffice 2025-03-13 2026-03-31 16313431 bus:Director1 2025-03-13 2026-03-31 16313431 bus:Director2 2025-03-13 2026-03-31 16313431 bus:OrdinaryShareClass1 bus:CumulativeShares 2025-03-13 2026-03-31 16313431 bus:PrivateLimitedCompanyLtd 2025-03-13 2026-03-31 16313431 bus:Agent1 2025-03-13 2026-03-31 16313431 core:FurnitureFittingsToolsEquipment 2025-03-13 2026-03-31 16313431 countries:EnglandWales 2025-03-13 2026-03-31 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 16313431

Roff Consulting Limited
Unaudited Filleted Abridged Financial Statements
for the Period from 13 March 2025 to 31 March 2026

Roff Consulting Limited

Contents

Company Information | 1
Abridged Balance Sheet | 2
Notes to the Unaudited Abridged Financial Statements | 3 to 5

Roff Consulting Limited

Company Information

Directors | Mr A G Roff Mrs N Roff

Registered office | 22 Montpellier Drive Medburn Newcastle Upon Tyne NE20 0EG

Accountants | McManus Hall Ltd C11 Marquis Court Team Valley Gateshead Tyne and Wear NE11 0RU

Roff Consulting Limited

(Registration number: 16313431)
Abridged Balance Sheet as at 31 March 2026

| Note | 2026 £
Fixed assets |  |
Tangible assets | 4 | 175
Current assets |  |
Debtors |  | 31,276
Cash at bank and in hand |  | 11,001
|  | 42,277
Creditors: Amounts falling due within one year |  | (40,817)
Net current assets |  | 1,460
Total assets less current liabilities |  | 1,635
Accruals and deferred income |  | (1,500)
Net assets |  | 135
Capital and reserves |  |
Called up share capital | 5 | 100
Retained earnings |  | 35
Shareholders' funds |  | 135

For the financial period 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 period 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.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 13 May 2026 and signed on its behalf by:

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

Mr A G Roff

Director

Roff Consulting Limited

Notes to the Unaudited Abridged Financial Statements for the Period from 13 March 2025 to 31 March 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:
22 Montpellier Drive
Medburn
Newcastle Upon Tyne
NE20 0EG
United Kingdom

These financial statements were authorised for issue by the Board on 13 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 abridged 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 abridged 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.

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:

Roff Consulting Limited

Notes to the Unaudited Abridged Financial Statements for the Period from 13 March 2025 to 31 March 2026

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.

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.

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 period, was 2.

Roff Consulting Limited

Notes to the Unaudited Abridged Financial Statements for the Period from 13 March 2025 to 31 March 2026

4 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
Additions | 175 | 175
At 31 March 2026 | 175 | 175
Depreciation
Carrying amount
At 31 March 2026 | 175 | 175

5 | Share capital

Allotted, called up and fully paid shares

| 2026
| No. | £
Ordinary shares of £1 each | 100 | 100