REGISTERED NUMBER: 03674311 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

ROMSTOR LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

D Littlejohn

SECRETARY:

Mrs J E Robertson

REGISTERED OFFICE:

Unit 22F

West Station Yard

Spital Road

Maldon

Essex

CM9 6TS

REGISTERED NUMBER:

03674311 (England and Wales)

ACCOUNTANTS:

Wilson Devenish

67 Newland Street

Witham

Essex

CM8 1AA

FIXED ASSETS

Tangible assets

4

311,535

318,717

CURRENT ASSETS

Debtors

5

116,002

87,636

Prepayments and accrued income

11,576

3,906

Cash at bank

-

78,991

127,578

170,533

CREDITORS

Amounts falling due within one year

6

275,954

313,368

NET CURRENT LIABILITIES

(148,376

)

(142,835

)

TOTAL ASSETS LESS CURRENT LIABILITIES

163,159

175,882

CREDITORS

Amounts falling due after more than one year

7

80,152

92,441

NET ASSETS

83,007

83,441

CAPITAL AND RESERVES

Called up share capital

50

50

Revaluation reserve

9

82,020

82,020

Retained earnings

937

1,371

SHAREHOLDERS' FUNDS

83,007

83,441

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 director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 21 August 2026 and were signed by:

D Littlejohn - Director

1.	STATUTORY INFORMATION

Romstor Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST OR VALUATION

At 1 January 2025

and 31 December 2025

290,000

140,859

430,859

DEPRECIATION

At 1 January 2025

-

112,142

112,142

Charge for year

-

7,182

7,182

At 31 December 2025

-

119,324

119,324

NET BOOK VALUE

At 31 December 2025

290,000

21,535

311,535

At 31 December 2024

290,000

28,717

318,717

Cost or valuation at 31 December 2025 is represented by:

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

Valuation in 2003

52,041

-

52,041

Valuation in 2004

15,000

-

15,000

Valuation in 2006

41,459

-

41,459

Valuation in 2007

(52,041

)

-

(52,041

)

Valuation in 2013

6,401

-

6,401

Valuation in 2019

19,160

-

19,160

Cost

207,980

140,859

348,839

290,000

140,859

430,859

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST OR VALUATION

At 1 January 2025

and 31 December 2025

76,585

DEPRECIATION

At 1 January 2025

52,354

Charge for year

6,058

At 31 December 2025

58,412

NET BOOK VALUE

At 31 December 2025

18,173

At 31 December 2024

24,231

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

99,478

71,096

Other debtors

16,524

16,540

116,002

87,636

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

27,046

17,694

Hire purchase contracts

-

21,868

Trade creditors

92,504

160,590

Taxation and social security

67,021

45,830

Other creditors

89,383

67,386

275,954

313,368

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

80,152

92,441

Amounts falling due in more than five years:

Repayable by instalments

Bank loans > 5 years

45,049

53,725

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

92,376

110,135

Hire purchase contracts

-

21,868

92,376

132,003

9.

RESERVES

Revaluation

reserve

£

At 1 January 2025

and 31 December 2025

82,020