Roll Cameras Ltd - Filleted accounts

Registered number

09515422

Roll Cameras Ltd

Unaudited Filleted Accounts

31 March 2026

Roll Cameras Ltd
Registered number:		09515422
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		67,227			67,880

Current assets
Debtors	4	8,397			21,982
Cash at bank and in hand		20,091			34,083
		28,488			56,065

Creditors: amounts falling due within one year	5	(15,456)			(17,955)

Net current assets			13,032			38,110

Total assets less current liabilities			80,259			105,990

Creditors: amounts falling due after more than one year	6		(6,033)			(7,175)



Net assets			74,226			98,815

Capital and reserves
Called up share capital			200			200
Profit and loss account			74,026			98,615

Shareholders' funds			74,226			98,815

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr J Palmer
Director
Approved by the board on 21 August 2026

Roll Cameras Ltd
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset over its expected useful life, as follows:

	Buildings			3% straight line
	Equipment			25% reducing balance
	Motor vehicles			25% reducing balance

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. No provision for deferred tax has been made since the directors are of the opinion that no liability will crystallise in the foreseeable future.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					2		2


3	Tangible fixed assets
		Land and buildings		Equipment		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 April 2025	-		147,097		26,990		174,087
	Additions	18,395		6,955		-		25,350
	Disposals	-		(21,053)		-		(21,053)
	At 31 March 2026	18,395		132,999		26,990		178,384

	Depreciation
	At 1 April 2025	-		94,398		11,809		106,207
	Charge for the year	529		12,658		3,795		16,982
	On disposals	-		(12,032)		-		(12,032)
	At 31 March 2026	529		95,024		15,604		111,157

	Net book value
	At 31 March 2026	17,866		37,975		11,386		67,227
	At 31 March 2025	-		52,699		15,181		67,880


4	Debtors					2026		2025
£							£

	Trade debtors					8,307		11,713
	Other debtors					90		10,269
						8,397		21,982


5	Creditors: amounts falling due within one year					2026		2025
£							£

	Bank loans and overdrafts					1,192		1,192
	Taxation and social security costs					11,787		4,181
	Other creditors					2,477		12,582
						15,456		17,955


6	Creditors: amounts falling due after one year					2026		2025
£							£

	Bank loans					6,033		7,175


7	Other information

	Roll Cameras Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	16 Whopshott Avenue
	Woking
	GU21 4UE