Roundway Holdings Ltd - Filleted accounts

Registered number

11331638

Roundway Holdings Ltd

Filleted Accounts

31 January 2026

Roundway Holdings Ltd
Registered number:		11331638
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Current assets
Debtors	3	85,865			246,884
Cash at bank and in hand		10			29
		85,875			246,913

Creditors: amounts falling due within one year	4	(26,805)			(186,206)

Net current assets			59,070			60,707

Net assets			59,070			60,707

Capital and reserves
Called up share capital			1			1
Profit and loss account			59,069			60,706

Shareholders' funds			59,070			60,707

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




J Friedman
Director
Approved by the board on 14 October 2026

Roundway Holdings Ltd
Notes to the Accounts
for the year ended 31 January 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

	Investment property
	Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

	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 as the amount of tax payable using 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 timing differences.
	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.


2	Employees	2026		2025
Number			Number

	Average number of persons employed by the company	0		0


3	Debtors	2026		2025
£			£

	Other debtors	85,865		246,884


4	Creditors: amounts falling due within one year	2026		2025
£			£

	Trade creditors	5,000		55,000
	Taxation and social security costs	21,805		20,304
	Other creditors	-		110,902
		26,805		186,206


5	Other information

	Roundway Holdings Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	16c Urban Hive
	Theydon Road
	London
	E5 9BQ