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Company Registration No. 07441787 (England and Wales)
C M Roughley BSL Interpretations Limited Unaudited accounts for the year ended 30 November 2025
C M Roughley BSL Interpretations Limited Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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C M Roughley BSL Interpretations Limited Company Information for the year ended 30 November 2025
Director
Ms C M Roughley
Company Number
07441787 (England and Wales)
Registered Office
178 Easton Road Huyton Liverpool Merseyside L36 4PD
Accountants
Invictus Accountancy Services Limited 1 Stable Court Business Centre Water Lane Farm Tarbock Green Liverpool Merseyside L35 1RD
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C M Roughley BSL Interpretations Limited Accountants' report
Accountants' report to the director of C M Roughley BSL Interpretations Limited on the preparation of the unaudited statutory accounts for the year ended 30 November 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of C M Roughley BSL Interpretations Limited for the year ended 30 November 2025 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of C M Roughley BSL Interpretations Limited, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of C M Roughley BSL Interpretations Limited and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than C M Roughley BSL Interpretations Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that C M Roughley BSL Interpretations Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of C M Roughley BSL Interpretations Limited. You consider that C M Roughley BSL Interpretations Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of C M Roughley BSL Interpretations Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Invictus Accountancy Services Limited 1 Stable Court Business Centre Water Lane Farm Tarbock Green Liverpool Merseyside L35 1RD 18 April 2025
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C M Roughley BSL Interpretations Limited Statement of financial position as at 30 November 2025
2025
2024
Notes
£
£
Current assets
Cash at bank and in hand
20,950
13,600
Creditors: amounts falling due within one year
5
(5,710)
(3,873)
Net current assets
15,240
9,727
Net assets
15,240
9,727
Capital and reserves
Called up share capital
6
1
1
Profit and loss account
15,239
9,726
Shareholders' funds
15,240
9,727
For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 18 April 2025 and were signed on its behalf by
Ms C M Roughley Director Company Registration No. 07441787
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C M Roughley BSL Interpretations Limited Notes to the Accounts for the year ended 30 November 2025
1
Statutory information
C M Roughley BSL Interpretations Limited is a private company, limited by shares, registered in England and Wales, registration number 07441787. The registered office is 178 Easton Road, Huyton, Liverpool, Merseyside, L36 4PD.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
15% on reducing balance.
4
Tangible fixed assets
Fixtures & fittings
£
Cost or valuation
At cost
At 1 December 2024
342
At 30 November 2025
342
Depreciation
At 1 December 2024
342
At 30 November 2025
342
Net book value
At 30 November 2025
-
5
Creditors: amounts falling due within one year
2025
2024
£
£
Taxes and social security
4,577
2,531
Loans from directors
55
345
Accruals
1,078
997
5,710
3,873
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C M Roughley BSL Interpretations Limited Notes to the Accounts for the year ended 30 November 2025
6
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1
1
7
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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