REGISTERED NUMBER: 11584116 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

ROOM ZERO SOLUTIONS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr R Warrington

Mr M Simpson

Mr N Alliston

REGISTERED OFFICE:

Ground Floor Marlborough House

298 Regents Park Road

London

N3 2SZ

REGISTERED NUMBER:

11584116 (England and Wales)

FIXED ASSETS

Tangible assets

4

557,095

554,087

CURRENT ASSETS

Debtors

5

68,386

140,297

Cash at bank

343,125

51,486

411,511

191,783

CREDITORS

Amounts falling due within one year

6

1,123,991

877,184

NET CURRENT LIABILITIES

(712,480

)

(685,401

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(155,385

)

(131,314

)

CREDITORS

Amounts falling due after more than one year

7

(329,285

)

(58,333

)

PROVISIONS FOR LIABILITIES

(277,219

)

(137,945

)

NET LIABILITIES

(761,889

)

(327,592

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(761,989

)

(327,692

)

SHAREHOLDERS' FUNDS

(761,889

)

(327,592

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 August 2026 and were signed on its behalf by:

Mr N Alliston - Director

1.	STATUTORY INFORMATION

Room Zero Solutions 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 represents amounts receivable for management consultancy, net of value added tax.

Tangible fixed assets

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

Computer equipment 33% 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.

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.

Going concern

At 31 December 2025, the Company was in a net liability position of £761,889. Although the Company is currently loss making, the directors have indicated that the parent company has adequate resources to support the Company for the foreseeable future. Accordingly, the Company continues to adopt the going concern basis of accounting in preparing the financial statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Computer

Software

equipment

Totals

£

£

£

COST

At 1 January 2025

814,005

14,151

828,156

Additions

87,168

2,695

89,863

At 31 December 2025

901,173

16,846

918,019

DEPRECIATION

At 1 January 2025

264,841

9,228

274,069

Charge for year

85,196

1,659

86,855

At 31 December 2025

350,037

10,887

360,924

NET BOOK VALUE

At 31 December 2025

551,136

5,959

557,095

At 31 December 2024

549,164

4,923

554,087

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

44,064

137,430

Value added tax

20,368

-

Prepayments and accrued income

3,954

2,867

68,386

140,297

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

45,719

48,098

Amounts owed to group undertakings

606,341

586,341

Social security and other taxes

8,151

5,725

Value added tax

-

1,252

Loan

58,334

33,333

Director's current account

72,149

91,837

Accruals and deferred income

333,432

110,598

Accrued expenses

(135

)

-

1,123,991

877,184

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans - 1-2 years

47,729

33,333

Bank loans - 2-5 years

281,556

25,000

329,285

58,333

8.	RELATED PARTY DISCLOSURES

Amounts owed to group undertakings of £606,341 is owed by the Company to another company which is under common control.

The debt has no fixed date for repayment, is repayable on demand and is non-interest bearing.