Registration number: 07197327

Roandy Limited

(Registration number: 07197327)

Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Current assets
Investments	3	161,728	161,728
Creditors: Amounts falling due within one year	4	(161,603)	(161,603)
Net assets		125	125
Capital and reserves
Called up share capital		100	100
Retained earnings		25	25
Shareholders' funds		125	125

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

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Director's Report and the Profit and Loss Account has been taken.

These financial statements, which have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A Small Entities.

These financial statements were approved and authorised for issue by the director on 16 October 2026
 

.........................................

Mr A J Lindley

Director

Roandy Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1	Accounting policies

Statutory information

Roandy Limited is a private company, limited by shares, domiciled in England and Wales, company number 07197327. The registered office is at c/o Doncaster Rewind Services Ltd, Arkwright Road, York Road Industrial Estate, Doncaster, DN5 8LU.

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value. The presentation currency is United Kingdom pounds sterling, which is the functional currency of the company. The financial statements are those of an individual entity.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.


Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

2	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2025 - 2).

3	Current asset investments

	2026 £	2025 £
Shares in group undertakings	161,728	161,728

Roandy Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026 (continued)

4

Creditors

	2026 £	2025 £
Due within one year
Amounts owed to group undertakings and undertakings in which the company has a participating interest	161,603	161,603

5	Parent and ultimate parent undertaking

The company's immediate parent is Andsue Ltd, incorporated in England.