REGISTERED NUMBER: 08178223 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st October 2025

for

Roll Pay Bureau Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Miss J Hill

REGISTERED OFFICE:

Unit 11, Melbourne Court

Pride Park

Derby

Derbyshire

DE24 8LZ

REGISTERED NUMBER:

08178223 (England and Wales)

ACCOUNTANTS:

Noy & Partners Accountants Limited

17 Farrington Way

Eastwood

Nottingham

Nottinghamshire

NG16 3BF

FIXED ASSETS

Intangible assets

4

51,449

60,024

Tangible assets

5

3,526

7,621

54,975

67,645

CURRENT ASSETS

Debtors

6

1,135,644

1,140,853

Cash at bank

154,444

24,405

1,290,088

1,165,258

CREDITORS

Amounts falling due within one year

7

1,393,039

1,172,843

NET CURRENT LIABILITIES

(102,951

)

(7,585

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(47,976

)

60,060

CREDITORS

Amounts falling due after more than one year

8

-

(8,926

)

PROVISIONS FOR LIABILITIES

9

(670

)

(1,448

)

NET (LIABILITIES)/ASSETS

(48,646

)

49,686

CAPITAL AND RESERVES

Called up share capital

10

2

2

Retained earnings

(48,648

)

49,684

SHAREHOLDERS' FUNDS

(48,646

)

49,686

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 23rd July 2026 and were signed by:

Miss J Hill - Director

1.	STATUTORY INFORMATION

Roll Pay Bureau Limited is a private company, limited by shares , registered in England and Wales. 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Short leasehold

-

10% on cost

Fixtures and fittings

-

33% on cost

Taxation

Taxation for the year 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 year 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 16 (2024 - 15 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st November 2024

and 31st October 2025

85,749

AMORTISATION

At 1st November 2024

25,725

Amortisation for year

8,575

At 31st October 2025

34,300

NET BOOK VALUE

At 31st October 2025

51,449

At 31st October 2024

60,024

5.	TANGIBLE FIXED ASSETS

Fixtures

Short

and

leasehold

fittings

Totals

£

£

£

COST

At 1st November 2024

2,075

49,854

51,929

Additions

-

625

625

At 31st October 2025

2,075

50,479

52,554

DEPRECIATION

At 1st November 2024

1,453

42,855

44,308

Charge for year

208

4,512

4,720

At 31st October 2025

1,661

47,367

49,028

NET BOOK VALUE

At 31st October 2025

414

3,112

3,526

At 31st October 2024

622

6,999

7,621

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

81,527

47,531

Other debtors

1,054,117

1,093,322

1,135,644

1,140,853

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

6,545

9,000

Trade creditors

2,406

8,547

Taxation and social security

146,612

330,657

Other creditors

1,237,476

824,639

1,393,039

1,172,843

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

8,926

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

670

1,448

Deferred

tax

£

Balance at 1st November 2024

1,448

Utilised during year

(778

)

Balance at 31st October 2025

670

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Ordinary

£1

2

2