REGISTERED NUMBER: 02626336 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Royce Lingerie Limited

Page

Company Information

1

Chartered Certified Accountants' Report

2

Balance Sheet

4

Notes to the Financial Statements

6

DIRECTORS:

R Fleming

R J Fleming

Mrs J C Fleming

Ms F J Fleming

REGISTERED OFFICE:

Royce House

Canada Close

Banbury

Oxfordshire

OX16 2RT

REGISTERED NUMBER:

02626336 (England and Wales)

ACCOUNTANTS:

Chapman Robinson and Moore Limited

30 Bankside Court

Stationfields

Kidlington

Oxford

OX5 1JE

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Profit and Loss Account and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Royce Lingerie Limited for the year ended 31 December 2025 which comprise the Profit and Loss Account, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Royce Lingerie Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Royce Lingerie Limited and state those matters that we have agreed to state to the Board of Directors of Royce Lingerie Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Royce Lingerie Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Royce Lingerie Limited. You consider that Royce Lingerie 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 financial statements of Royce Lingerie 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 financial statements.

Chapman Robinson and Moore Limited

30 Bankside Court

Stationfields

Kidlington

Oxford

OX5 1JE

26 August 2026

FIXED ASSETS

Tangible assets

4

64,912

77,880

CURRENT ASSETS

Stocks

912,352

731,688

Debtors

5

135,284

197,001

Cash at bank

2,937

54,247

1,050,573

982,936

CREDITORS

Amounts falling due within one year

6

(659,595

)

(432,480

)

NET CURRENT ASSETS

390,978

550,456

TOTAL ASSETS LESS CURRENT LIABILITIES

455,890

628,336

CAPITAL AND RESERVES

Called up share capital

15,000

15,000

Retained earnings

440,890

613,336

455,890

628,336

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 August 2026 and were signed on its behalf by:

R Fleming - Director

R J Fleming - Director

Mrs J C Fleming - Director

Ms F J Fleming - Director

1.	STATUTORY INFORMATION

Royce Lingerie 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.

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.

Plant and machinery etc

-

25% on cost, 25% on reducing balance and 20% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises of current 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 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2024 - 15 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

454,765

Additions

3,722

At 31 December 2025

458,487

DEPRECIATION

At 1 January 2025

376,885

Charge for year

16,690

At 31 December 2025

393,575

NET BOOK VALUE

At 31 December 2025

64,912

At 31 December 2024

77,880

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/25

31/12/24

£

£

Trade debtors

117,773

159,285

Other debtors

17,511

37,716

135,284

197,001

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/25

31/12/24

£

£

Bank loans and overdrafts

70,590

-

Trade creditors

58,893

91,078

Taxation and social security

87,610

59,751

Other creditors

442,502

281,651

659,595

432,480

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Included within creditors is an amount due to directors of £295,296 (2024: £150,108).

The amounts due to directors are unsecured, interest free and repayable on demand.