Route One Building Consultancy Limited iXBRL

Company Registration Number: 06323540

Route One Building Consultancy Limited

Abridged Unaudited Financial Statements

for the financial year ended 31 March 2026

Route One Building Consultancy Limited

DIRECTOR'S REPORT

for the financial year ended 31 March 2026

The director presents their report and the unaudited financial statements for the financial year ended 31 March 2026.

Director

The director who served during the financial year is as follows:

Mr T Brock

There were no changes in shareholdings between 31 March 2026 and the date of signing the financial statements.

Statement of director's Responsibilities and Declaration on Unaudited Financial Statements

The director made the following statement in respect of the unaudited financial statements:

"General responsibilities

The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A (Small Entities). Under company law the director must not approve the financial statements unless they is satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period.

In preparing these financial statements, the director is required to:

■

select suitable accounting policies and apply them consistently;

■

make judgements and accounting estimates that are reasonable and prudent;

■

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Director's declaration on unaudited financial statements

In relation to the financial statements comprising the Abridged Profit and Loss Account, the Abridged Balance Sheet and the related notes:

The director approves these financial statements and confirms that they is responsible for them, including selecting the appropriate accounting policies, applying them consistently and making, on a reasonable and prudent basis, the judgements underlying them. They have been prepared on the going concern basis on the grounds that the company will continue in business.

The director confirms that they has made available to Williams & Co Epsom LLP, all the company's accounting records and provided all the information, books and documents necessary for the compilation of the financial statements.

The director confirms that to the best of their knowledge and belief, the accounting records reflect all the transactions of the company for the financial year ended 31 March 2026."

Special provisions relating to small companies

The above report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

On behalf of the board

___________________________

Mr T Brock

Director

17 September 2026

Route One Building Consultancy Limited

ABRIDGED PROFIT AND LOSS ACCOUNT

for the financial year ended 31 March 2026

	2026	2025
Notes	£	£

Gross profit	227,134	268,412

Administrative expenses	(104,637)	(124,176)
	─────────	─────────
Profit on ordinary activities before taxation	122,497	144,236

Tax on profit on ordinary activities	(30,498)	(36,936)
	─────────	─────────
Profit for the financial year	91,999	107,300

Equity dividends	(143,000)	(144,000)
Retained profit brought forward	152,830	189,530
	─────────	─────────
Retained profit carried forward	101,829	152,830
	═════════	═════════

Route One Building Consultancy Limited

Company Registration Number: 06323540

ABRIDGED BALANCE SHEET

as at 31 March 2026

		2026	2025
	Notes	£	£

Fixed Assets

Tangible assets

4,174

1,972

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Current Assets

Debtors

76,383

101,006

Cash and cash equivalents

111,907

129,070

─────────

188,290

230,076

─────────

Creditors: amounts falling due within one year

(89,586)

(78,510)

─────────

Net Current Assets

98,704

151,566

─────────

Total Assets less Current Liabilities

102,878

153,538

Provisions for liabilities

(1,044)

(703)

─────────

Net Assets

101,834

152,835

═════════

Capital and Reserves

Called up share capital

Retained earnings

101,829

152,830

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Equity attributable to owners of the company

101,834

152,835

═════════

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).

All of the members have consented to the preparation of abridged accounts in accordance with section 444(2A) of the Companies Act 2006.

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Director and authorised for issue on 17 September 2026



________________________________
Mr T Brock
Director

Route One Building Consultancy Limited

NOTES TO THE ABRIDGED FINANCIAL STATEMENTS

for the financial year ended 31 March 2026

General Information

Route One Building Consultancy Limited is a company limited by shares incorporated and registered in the England and Wales. The registered number of the company is 06323540.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial year ended 31 March 2026 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Turnover

Income comprises amounts billed, excluding VAT, under an exchange transaction with a customer when, and to

the extent the Company obtains the right to consideration in exchange for its performance. Where payments are

received from customers in advance of performance, corresponding revenues are deferred until the right to

consideration from performance has been obtained. Similarly, where the Company has partially performed its

contractual obligation, revenue is recognised to the extent that it has obtained the right to consideration through

its performance.

Tangible assets and depreciation

Tangible assets are stated at cost or at valuation, less accumulated depreciation. Cost comprises purchase price and other directly attributable costs. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:

Short leasehold property

33% Straight line

Fixtures, fittings and equipment

33% Straight line

The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.

Provisions

Employee benefits

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. Contributions payable to the company's pension

scheme are charged to profit or loss in the period to which they relate.

Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements.

Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised as a liability when approved by the shareholders at an Annual General Meeting.

Employees

The average monthly number of employees, including director, during the financial year was 2, (2025 - 2).

2026

2025

Number

Number

Employees

═════════


4.	Tangible assets
		Short	Fixtures,	Total
		leasehold	fittings and
		property	equipment
		£	£	£
	Cost
	At 1 April 2025	41,209	20,723	61,932
	Additions	-	3,510	3,510
	Disposals	-	(8,512)	(8,512)
		─────────	─────────	─────────
	At 31 March 2026	41,209	15,721	56,930
		─────────	─────────	─────────
	Depreciation
	At 1 April 2025	40,942	19,018	59,960
	Charge for the financial year	267	1,042	1,309
	On disposals	-	(8,513)	(8,513)
		─────────	─────────	─────────
	At 31 March 2026	41,209	11,547	52,756
		─────────	─────────	─────────
	Net book value
	At 31 March 2026	-	4,174	4,174
		═════════	═════════	═════════
	At 31 March 2025	267	1,705	1,972
		═════════	═════════	═════════


5.	Creditors	2026	2025
	Amounts falling due within one year	£	£

	Trade creditors	1,490	3,055
	Taxation	39,878	58,872
	Director's current account	40,883	7,404
	Accruals:
	Pension accrual	84	84
	Other accruals	7,251	9,095
		─────────	─────────
		89,586	78,510
		═════════	═════════


6.	Share capital			2026	2025
				£	£
	Description	Number of shares	Value of units

	Allotted, called up and fully paid
	Ordinary 10p shares	50	£0.10 each	5	5

				═════════	═════════

Capital commitments

The company had no material capital commitments at the financial year-ended 31 March 2026.

Post-Balance Sheet Events

There have been no significant events affecting the company since the financial year-end.