ROYLE GROUP LIMITED


Directors	ROYLE, Anthony John
	SAJID, Muhammad


Registered Address	132 Bray Fellows Road
	London
	NW3 3JT


Registered Number	11163379 (England and Wales)

Balance Sheet as at
31 December 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		1,258,503		1,500,000
Investments	5		100		100
			1,258,603		1,500,100
Current assets
Debtors	6	140,529		98,285
Cash at bank and on hand		826		3,665
		141,355		101,950
Creditors amounts falling due within one year	7	(1,003,717)		(984,587)
Net current assets (liabilities)			(862,362)		(882,637)
Total assets less current liabilities			396,241		617,463
Provisions for liabilities			(54,150)		(114,524)
Net assets			342,091		502,939
Capital and reserves
Called up share capital			100		100
Revaluation reserve			162,450		343,573
Profit and loss account			179,541		159,266
Shareholders' funds			342,091		502,939

The company was entitled to exemption from audit for this reporting period 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 Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 20 April 2026, and are signed on its behalf by:

ROYLE, Anthony John
Director
Registered Company No. 11163379

ROYLE GROUP LIMITED

Notes to the Financial Statements
for the year ended 31 December 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 January 25	1,500,000
	Revaluations	(241,497)
	At 31 December 25	1,258,503
	Net book value
	At 31 December 25	1,258,503
	At 31 December 24	1,500,000

4.	Revaluation of property, plant and equipment
	Investment property comprises the bed & breakfast property in Bourton-on-the-Water known as The Broadlands, including the annexe and separate cottage. There has been no independent valuation of the investment property, although the directors are of the opinion that the value shown on the balance sheet is a reasonable valuation of the combined properties.The value has been based on an index-linked adjustment to the original recorded cost.

Revaluation of property, plant and equipment

Investment property comprises the bed & breakfast property in Bourton-on-the-Water known as The Broadlands, including the annexe and separate cottage. There has been no independent valuation of the investment property, although the directors are of the opinion that the value shown on the balance sheet is a reasonable valuation of the combined properties.The value has been based on an index-linked adjustment to the original recorded cost.

5.	Fixed asset investments
	Details of the company's subsidiaries at 31 December 2024 are as follows: Name of undertaking: Royle Broadlands Limited Registered Office: 132 Bray Fellows Road, London, NW3 3JT Class of shares held: Ordinary shares % Held direct: 100

		Total
		£
	Cost or valuation
	At 01 January 25	100
	At 31 December 25	100
	Net book value
	At 31 December 25	100
	At 31 December 24	100

6.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	140,529	98,285
Total	140,529	98,285

7.	Creditors: amounts due within one year

	2025	2024
	£	£
Taxation and social security	12,324	10,797
Other creditors	974,755	973,089
Accrued liabilities and deferred income	16,638	701
Total	1,003,717	984,587