REGISTERED NUMBER: 04962156 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

ROIweb Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

7

DIRECTORS:

B R Turner

Mrs C R Turner

SECRETARY:

Mrs C R Turner

REGISTERED OFFICE:

9 Silverdale

Wembdon

Bridgwater

Somerset

TA6 7PT

REGISTERED NUMBER:

04962156 (England and Wales)

ACCOUNTANTS:

A Plus Accountancy & Business Solutions Limited

The Mount

21 High Street

Wellington

Somerset

TA21 8QT

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

8,235

8,450

8,235

8,450

CURRENT ASSETS

Stocks

58,753

49,605

Debtors

6

22,347

48,189

Cash at bank

30,230

48,290

111,330

146,084

CREDITORS

Amounts falling due within one year

7

56,922

42,126

NET CURRENT ASSETS

54,408

103,958

TOTAL ASSETS LESS CURRENT LIABILITIES

62,643

112,408

CREDITORS

Amounts falling due after more than one year

8

180

-

NET ASSETS

62,463

112,408

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

62,461

112,406

SHAREHOLDERS' FUNDS

62,463

112,408

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 September 2026 and were signed on its behalf by:

B R Turner - Director

1.	STATUTORY INFORMATION

ROIweb 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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Website is being amortised evenly over its estimated useful life of four years.

Tangible fixed assets

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

Warehouse & studio

-

in accordance with the property

Office equipment

-

25% on reducing balance

Stocks

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Website

£

COST

At 1 April 2025

and 31 March 2026

3,147

AMORTISATION

At 1 April 2025

and 31 March 2026

3,147

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Warehouse

Office

& studio

equipment

Totals

£

£

£

COST

At 1 April 2025

21,573

5,641

27,214

Additions

-

1,426

1,426

Disposals

-

(2,943

)

(2,943

)

At 31 March 2026

21,573

4,124

25,697

DEPRECIATION

At 1 April 2025

13,902

4,862

18,764

Charge for year

1,079

548

1,627

Eliminated on disposal

-

(2,929

)

(2,929

)

At 31 March 2026

14,981

2,481

17,462

NET BOOK VALUE

At 31 March 2026

6,592

1,643

8,235

At 31 March 2025

7,671

779

8,450

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Other debtors

22,347

48,189

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Hire purchase contracts

740

-

Trade creditors

48,944

34,952

Taxation and social security

6,022

6,025

Other creditors

1,216

1,149

56,922

42,126

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Hire purchase contracts

180

-

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2026 and 31 March 2025:

31.3.26

31.3.25

£

£

B R Turner and Mrs C R Turner

Balance outstanding at start of year

45,751

48,421

Amounts advanced

49,470

72,726

Amounts repaid

(75,396

)

(75,396

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

19,825

45,751

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 Statement of Comprehensive Income and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 March 2026 set out on pages two to six and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

A Plus Accountancy & Business Solutions Limited

The Mount

21 High Street

Wellington

Somerset

TA21 8QT

Date: .............................................