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Registered number: 14799943 ROOMS OUTDOOR CONTRACTS LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
ROOMS OUTDOOR CONTRACTS LIMITED REGISTERED NUMBER: 14799943 BALANCE SHEET AS AT 30 APRIL 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 4,500 |  | 4,750
Tangible assets | 5 |  | 3,925 |  | 4,465
|  |  | 8,425 |  | 9,215
Current assets |  |  |  |  |
Stocks | 6 | 4,398 |  | 3,484 |
Debtors: amounts falling due within one year | 7 | 16,953 |  | 1,136 |
Cash at bank and in hand |  | 67,855 |  | 27,851 |
|  | 89,206 |  | 32,471 |
Creditors: amounts falling due within one year | 8 | (46,388) |  | (60,925) |
Net current assets/(liabilities) |  |  | 42,818 |  | (28,454)
Total assets less current liabilities |  |  | 51,243 |  | (19,239)
Net assets/(liabilities) |  |  | 51,243 |  | (19,239)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 51,143 |  | (19,339)
|  |  | 51,243 |  | (19,239)
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ROOMS OUTDOOR CONTRACTS LIMITED REGISTERED NUMBER: 14799943 BALANCE SHEET (CONTINUED) AS AT 30 APRIL 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
John Keenan
Director
Date: 22 July 2026
The notes on pages 3 to 8 form part of these financial statements. Page 2
ROOMS OUTDOOR CONTRACTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
1. | General information
Rooms Outdoor Contracts Limited is a private company, limited by shares, company registration number 14799943, incorporated in England and Wales. The registered office is 6th Floor, 2 London Wall Place, London Wall Place, London, EC2Y 5AU. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Going concern
The financial statements have been prepared on a going concern basis as the directors are of the opinion the company will continue to receive financial support and the company will be profitability in the next financial year.
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.4 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument. Page 3
ROOMS OUTDOOR CONTRACTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.5 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.6 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
| 2.7 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years. The estimated useful lives range as follows:
|  |  |  | License | - | 10 | years
| 2.8 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 4
ROOMS OUTDOOR CONTRACTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.8 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Motor vehicles | - | 25% | Reducing balance
|  |  |  | Office equipment | - | 20% | Reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.9 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.10 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.11 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.12 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Employees
The average monthly number of employees, including directors, during the year was 3 (2024: 3). Page 5
ROOMS OUTDOOR CONTRACTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
4. | Intangible assets
|  | License
|  | £
| Cost |
| At 1 May 2024 | 5,000
| At 30 April 2025 | 5,000
| Amortisation |
| At 1 May 2024 | 250
| Charge for the period | 250
| At 30 April 2025 | 500
| Net book value |
| At 30 April 2025 | 4,500
| At 30 April 2024 | 4,750
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ROOMS OUTDOOR CONTRACTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
5. | Tangible fixed assets
|  | Motor vehicles | Office equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 May 2024 | 5,000 | 100 | 5,100
| Additions | - | 17 | 17
| At 30 April 2025 | 5,000 | 117 | 5,117
| Depreciation |  |  |
| At 1 May 2024 | 625 | 10 | 635
| Charge for the year | 547 | 10 | 557
| At 30 April 2025 | 1,172 | 20 | 1,192
| Net book value |  |  |
| At 30 April 2025 | 3,828 | 97 | 3,925
| At 30 April 2024 | 4,375 | 90 | 4,465
6. | Stocks
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Stock | 4,398 | 3,484
7. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by parent company | 100 | 100
| Other debtors | 7,172 | -
| Prepayments and accrued income | 9,681 | 1,036
|  | 16,953 | 1,136
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ROOMS OUTDOOR CONTRACTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 21,602 | 23,702
| Corporation tax | 14,334 | -
| Other taxation and social security | - | 6,836
| Other creditors | 2,085 | 7,229
| Accruals and deferred income | 8,367 | 23,158
|  | 46,388 | 60,925
9. | Pension commitments
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.
10. | Related party transactions
| At the balance sheet date, £100 (2024: £100) was due from Cuberno Holdings Limited, a company in which Mr J Keenan, a director of the company, is a director and shareholder. At the balance sheet date, £1,903 (2024: £nil), was due from Mr J Keenan, a director and shareholder of the company. This amount is unsecured, interest free and repayable on demand.
11. | Controlling party
The parent company is Cuberno Holdings Limited, a company incorporated in England and Wales with a registered office of 6th Floor, 2 London Wall Place, London, United Kingdom, EC2Y 5AU. The ultimate controlling party is Mr J Keenan throughout the period.
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