Registration number: 14245355

Rooms Studio Ltd

Contents

Company Information	1
Statement of Financial Position	2
Notes to the Unaudited Financial Statements	3 to 4

Rooms Studio Ltd

Company Information

Director

D J Law

Registered office

130 Shaftesbury Avenue 2nd Floor London W1D 5EU

Accountants

Brebners Chartered Accountants 130 Shaftesbury Avenue London W1D 5AR

Rooms Studio Ltd

Statement of Financial Position as at 31 March 2026

	Note	2026 £	2025 £
Current assets
Debtors	4	-	405
Cash at bank and in hand		1,409	1,127
		1,409	1,532
Creditors: Amounts falling due within one year	5	(283,682)	(282,781)
Net liabilities		(282,273)	(281,249)
Capital and reserves
Called up share capital		125	125
Retained earnings		(282,398)	(281,374)
Shareholders' deficit		(282,273)	(281,249)

For the financial year ending 31 March 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 in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

The directors of Rooms Studio Ltd have elected not to include a copy of the Income Statement within the financial statements, in accordance with the special provisions relating to companies subject to the small companies regime within the Companies Act 2006, s444.

Approved and authorised by the director on 28 July 2026
 

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

D J Law

Director

Company registration number: 14245355

Rooms Studio Ltd

Notes to the Unaudited Financial Statements for the Year Ended 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:
130 Shaftesbury Avenue
2nd Floor
London
W1D 5EU

The principal activity of the company is that of the design and manufacture of luxury fashion apparel.

2	Accounting policies

Statement of compliance

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' Section 1A and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except any items disclosed in the accounting policies as being shown at fair value and are presented in sterling, which is the functional currency of the entity.

Summary of significant accounting policies

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.

Going concern

The company had net liabilities at 31 March 2026 amounting to £282,273.

At this date an amount of £281,682 was due to the director who has confirmed he will not call for repayment until such time as the company has sufficient working capital. The company has few fixed costs.

On the basis of the above, and after making enquiries, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the director continues to adopt the going concern basis in preparing the financial statements.

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.

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.

Rooms Studio Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

3	Staff numbers

The average number of persons employed by the company during the year, was 0 (2025 - 0).

4

Debtors

	2026 £	2025 £
Other debtors	1	405
	1	405

5

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Accruals and deferred income	2,000	3,599
Other creditors	281,682	279,182
	283,682	282,781