REGISTERED NUMBER: 02464391 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2026

for

Roshal Space Consultants Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R J Watson

C D Watson

C Parsons

F V Nash

REGISTERED OFFICE:

Heritage House

Talbot Lane

Swannington

Leicestershire

LE67 8QT

REGISTERED NUMBER:

02464391 (England and Wales)

ACCOUNTANTS:

Duncan & Toplis Limited

Park House

37 Clarence Street

Leicester

Leicestershire

LE1 3RW

FIXED ASSETS

Tangible assets

4

315,691

255,085

Investments

5

189,161

108,559

504,852

363,644

CURRENT ASSETS

Stocks

32,347

35,090

Debtors

6

1,659,769

2,095,285

Cash at bank and in hand

1,272,029

1,134,592

2,964,145

3,264,967

CREDITORS

Amounts falling due within one year

7

(813,771

)

(969,936

)

NET CURRENT ASSETS

2,150,374

2,295,031

TOTAL ASSETS LESS CURRENT LIABILITIES

2,655,226

2,658,675

CREDITORS

Amounts falling due after more than one year

8

(58,448

)

-

PROVISIONS FOR LIABILITIES

(86,010

)

(54,469

)

NET ASSETS

2,510,768

2,604,206

CAPITAL AND RESERVES

Called up share capital

80

80

Capital redemption reserve

20

20

Fair value reserve

104,371

43,919

Retained earnings

2,406,297

2,560,187

2,510,768

2,604,206

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 May 2026 and were signed on its behalf by:

R J Watson - Director

1.	STATUTORY INFORMATION

Roshal Space Consultants 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 as modified by the revaluation of certain assets.

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.

Fixtures, fittings and equipment

-

33% on cost and 15% on reducing balance

Motor vehicles

-

20% on cost

Stocks

Stocks and work in progress are measured at the lower of cost and estimated selling price less costs to complete and sell, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

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.

Fixed asset investments

Fixed asset investments are measured at market value, any aggregate surplus or deficit arising from changes in market value are included in the profit and loss account for the period.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 32 (2025 - 33 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures,

fittings

and

Motor

equipment

vehicles

Totals

£

£

£

COST

At 1 March 2025

250,668

499,099

749,767

Additions

-

158,296

158,296

Disposals

(3,750

)

(146,714

)

(150,464

)

At 28 February 2026

246,918

510,681

757,599

DEPRECIATION

At 1 March 2025

231,284

263,398

494,682

Charge for year

3,367

91,303

94,670

Eliminated on disposal

(2,360

)

(145,084

)

(147,444

)

At 28 February 2026

232,291

209,617

441,908

NET BOOK VALUE

At 28 February 2026

14,627

301,064

315,691

At 28 February 2025

19,384

235,701

255,085

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 March 2025

108,559

Revaluations

80,602

At 28 February 2026

189,161

NET BOOK VALUE

At 28 February 2026

189,161

At 28 February 2025

108,559

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Trade debtors

688,221

1,033,905

Other debtors

971,548

1,061,380

1,659,769

2,095,285

Other debtors includes prepayments and accrued income of £21,139 (2025 - £10,971).

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Hire purchase contracts

28,055

-

Trade creditors

465,462

725,278

Taxation and social security

189,284

166,836

Other creditors

130,970

77,822

813,771

969,936

Other creditors includes accruals and deferred income of £77,891 (2025 - £31,086).

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.2.26

28.2.25

£

£

Hire purchase contracts

58,448

-

9.	OTHER FINANCIAL COMMITMENTS

The total amount of financial commitments, guarantees and contingencies that are not included in the balance sheet is £400,055 (2025 - £475,014).

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 28 February 2026 and 28 February 2025:

28.2.26

28.2.25

£

£

R J Watson

Balance outstanding at start of year

-

-

Amounts advanced

4,617

7,039

Amounts repaid

(4,617

)

(7,039

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-

The loans were interest free and repayable on demand.