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Company registration number:
12478453
RoundShield Advisors (UK) Limited
Unaudited Filleted Financial Statements for the period ended
31 December 2025
RoundShield Advisors (UK) Limited
Report to the board of directors on the preparation of the unaudited statutory financial statements of RoundShield Advisors (UK) Limited
Period ended
31 December 2025
As described on the statement of financial position, the Board of Directors of
RoundShield Advisors (UK) Limited
are responsible for the preparation of the
financial statements
for the period ended
31 December 2025
, which comprise the income statement, statement of income and retained earnings, statement of financial position and related notes.
You consider that the company is exempt from an audit under the Companies Act 2006.
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 from information and explanations supplied to us.
2 Foubert's Place
London
W1F 7PA
United Kingdom
RoundShield Advisors (UK) Limited
Statement of Financial Position
31 December 2025

|  | 31 Dec 2025 | 31 Mar 2025
--- | --- | --- | ---
| Note | £ | £
Current assets |  |  |  |  |
Debtors | 5 | 399,344 |  | 141,694 |
Cash at bank and in hand |  | 4,267 |  | 63,526 |
|  | 403,611 |  | 205,220 |
Creditors: amounts falling due within one year | 6 | (141,730 | ) | (151,271 | )
Net current assets |  | 261,881 |  | 53,949 |
Total assets less current liabilities |  | 261,881 |  | 53,949 |
Capital and reserves |  |  |  |  |
Called up share capital |  | 100 |  | 100 |
Profit and loss account |  | 261,781 |  | 53,849 |
Shareholders funds |  | 261,881 |  | 53,949 |

For the period ending
31 December 2025
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These
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.
These
financial statements
were approved by the board of directors and authorised for issue on
12 August 2026
, and are signed on behalf of the board by:

M Talbot
Director

Company registration number:
12478453
RoundShield Advisors (UK) Limited
Notes to the Financial Statements
Period ended
31 December 2025

## 1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
2 Fouberts Place
, ,
London
,
W1F 7PA
, United Kingdom.

## 2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

## 3 Accounting policies

## Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

## Going concern

These financial statements have been prepared on a going concern basis.

## Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates.

## Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

## Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

## Financial instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investment in non-puttable ordinary shares.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.
Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

## Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of 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.

## 4 Average number of employees

The average number of persons employed by the company during the period was
4
(2025:
4.00
).

## 5 Debtors

| 31 Dec 2025 | 31 Mar 2025
--- | --- | ---
| £ | £
Other debtors | 399,344 |  | 141,694 |

## 6 Creditors: amounts falling due within one year

| 31 Dec 2025 | 31 Mar 2025
--- | --- | ---
| £ | £
Taxation and social security | 141,730 |  | 151,271 |