Royden Construction Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 09347950 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

Royden Construction Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Report of the Accountants

6

DIRECTOR:

Mr Matthew Davison Watkin

REGISTERED OFFICE:

21 Locker Park

Greasby

Merseyside

CH49 2RZ

REGISTERED NUMBER:

09347950 (England and Wales)

ACCOUNTANTS:

Cheryl Bostock & Company Accountants Limited

395-397 Woodchurch Road

Prenton

Birkenhead

Merseyside

FIXED ASSETS

Tangible assets

4

55,778

40,914

CURRENT ASSETS

Debtors

5

27,146

1,429

Cash at bank

55,727

69,598

82,873

71,027

CREDITORS

Amounts falling due within one year

6

54,431

53,884

NET CURRENT ASSETS

28,442

17,143

TOTAL ASSETS LESS CURRENT
LIABILITIES

84,220

58,057

PROVISIONS FOR LIABILITIES

8

13,945

7,774

NET ASSETS

70,275

50,283

CAPITAL AND RESERVES

Called up share capital

9

100

Retained earnings

70,175

50,183

SHAREHOLDERS' FUNDS

70,275

50,283

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 7 August 2026 and were signed by:

Mr Matthew Davison Watkin - Director

1.	STATUTORY INFORMATION

Royden Construction Ltd 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.

Tangible fixed assets

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

Plant and machinery

-

20% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

20% on reducing balance

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

COST

At 1 February 2025

57,234

27,011

1,862

86,107

Additions

29,324

-

29,324

Disposals

-

(27,011

)

-

(27,011

)

At 31 January 2026

86,558

-

1,862

88,420

DEPRECIATION

At 1 February 2025

17,686

26,496

1,011

45,193

Charge for year

13,775

-

170

13,945

Eliminated on disposal

-

(26,496

)

-

(26,496

)

At 31 January 2026

31,461

-

1,181

32,642

NET BOOK VALUE

At 31 January 2026

55,097

-

681

55,778

At 31 January 2025

39,548

515

851

40,914

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

Trade debtors

22,661

786

Other debtors

-

643

VAT

4,485

-

27,146

1,429

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

Bank loans and overdrafts (see note 7)

19,167

-

Trade creditors

10,083

41,418

Tax

16,998

5,761

Social security and other taxes

4,197

-

Subcontractors account

-

5,120

VAT

-

1,259

Directors' current accounts

3,986

326

54,431

53,884

7.

LOANS

An analysis of the maturity of loans is given below:

31.1.26

31.1.25

£

Amounts falling due within one year or on demand:

Bank loans

19,167

-

8.	PROVISIONS FOR LIABILITIES

31.1.26

31.1.25

£

Deferred tax

13,945

7,774

Deferred

tax

£

Balance at 1 February 2025

7,774

Provided during year

6,171

Balance at 31 January 2026

13,945

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.26

31.1.25

value:

£

100

Ordinary A

1

100

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 January 2026 and 31 January 2025:

31.1.26

31.1.25

£

Mr Matthew Davison Watkin

Balance outstanding at start of year

(326

)

(600

)

Amounts advanced

57,045

53,980

Amounts repaid

(60,705

)

(53,706

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

(3,986

)

(326

)

11.	RELATED PARTY DISCLOSURES

During the year, total dividends of £50,000 (2025 - £44,000) were paid to the director .

At 31st January 2026 the company owed its director Mr Matthew Watkins £3,985.81 (2025 - £325.86)

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 January 2026 set out on pages two to eight and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Cheryl Bostock & Company Accountants Limited

395-397 Woodchurch Road

Prenton

Birkenhead

Merseyside

7 August 2026