ACCOUNTS - Final Accounts preparation

Registered number: 10063191

ROUNDWOOD MANAGEMENT LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026


ROUNDWOOD MANAGEMENT LIMITED

CONTENTS

	Page
Statement of Financial Position	1
Notes to the Financial Statements	2 - 5


ROUNDWOOD MANAGEMENT LIMITED REGISTERED NUMBER:10063191

STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2026

		2026		2025
Note		£		£

Fixed assets
Tangible assets	4		557		744
Current assets
Debtors: amounts falling due within one year	5	255,410		443,734
Bank current accounts		632,235		1,004,184
		887,645		1,447,918
Creditors: amounts falling due within one year	6	(35,644)		(189,923)
Net current assets			852,001		1,257,995

Net assets			852,558		1,258,739

Capital and reserves
Called up share capital	7	100	100
Profit and loss account		852,458	1,258,639
		852,558	1,258,739

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

Lord J Astor

Director

Date: 28 August 2026

The notes on pages 2 to 5 form part of these financial statements.

Page 1


ROUNDWOOD MANAGEMENT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1.	General information

Roundwood Management Limited is a limited liability company registered in England and Wales with its registered office at 5 Elstree Gate, Elstree Way, Borehamwood, Hertfordshire, WD6 1JD.

The principal activity of the company is that of providing consultancy services.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Turnover

Turnover comprises of revenue recognised by the Company in respect of services supplied during the year.

2.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is provided on the following basis:

Office equipment

25%

reducing balance

2.4

Debtors

Short term debtors are measured at transaction price, less any impairment.

2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty.

2.6

Creditors

Short term creditors are measured at the transaction price.

2.7

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Page 2


ROUNDWOOD MANAGEMENT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

2.Accounting policies (continued)

2.8

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

2.9

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

2.10

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.11

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Employees

The average monthly number of employees, including directors, during the year was 3 (2025 - 3).

Page 3


ROUNDWOOD MANAGEMENT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

4.	Tangible fixed assets

		Office equipment
		£
	Cost or valuation
	At 1 April 2025	1,997
	At 31 March 2026	1,997
	Depreciation
	At 1 April 2025	1,254
	Charge for the year on owned assets	186
	At 31 March 2026	1,440
	Net book value
	At 31 March 2026	557
	At 31 March 2025	744

Debtors

					2026	2025
					£	£


Trade debtors	-	443,734
Other debtors	255,410	-
	255,410	443,734

6.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Taxation and social security	31,223	184,056
Other creditors	237	2,017
Accruals and deferred income	4,184	3,850
	35,644	189,923

Page 4


ROUNDWOOD MANAGEMENT LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

7.	Share capital
		2026	2025
		£	£

Allotted, called up and fully paid

100 Ordinary shares of £1 each	-	100
50 A Ordinary shares of £1 each	50	-
50 B Ordinary shares of £1 each	50	-

	100	100

The Company's share capital was amended during the year following the redesignation of 100 Ordinary £1 shares into 50 A Ordinary £1 shares and 50 B Ordinary £1 shares.

8.	Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £451 (2025 - £440).

Page 5