Registration number: 06498097

Roger Fulford Associates Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 6

Roger Fulford Associates Limited

Company Information

Director

R C Fulford

Company secretary

I D V Fulford-Perez C E A Fulford-Perez

Registered office

7 Knighton Close Caversham Reading Berkshire England RG4 7SZ

Accountants

Vale & West Accountancy Services Limited Chartered AccountantsVictoria House 26 Queen Victoria Street Reading Berkshire RG1 1TG

Roger Fulford Associates Limited

(Registration number: 06498097)
Balance Sheet as at 31 March 2026

	Note	31 March 2026 £	31 March 2025 £
Fixed assets
Tangible assets	4	539	997
Other financial assets	5	138,092	175,530
		138,631	176,527
Current assets
Cash at bank and in hand		656	1,444
Creditors: Amounts falling due within one year	6	(237,562)	(258,765)
Net current liabilities		(236,906)	(257,321)
Net liabilities		(98,275)	(80,794)
Capital and reserves
Called up share capital		1	1
Retained earnings		(98,276)	(80,795)
Shareholders' deficit		(98,275)	(80,794)

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 prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 26 October 2026
 

R C Fulford Director

Roger Fulford Associates Limited

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

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
7 Knighton Close
Caversham
Reading
Berkshire
RG4 7SZ
England

These financial statements were authorised for issue by the director on 26 October 2026.

2	Accounting policies

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 smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

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 of the financial statements is the Pound Sterling (£).

Going concern

The director is not aware of any material uncertainties that may cast significant doubt over the ability of the company to continue trading. The preparation of the financial statements on the going concern basis is therefore deemed appropriate.

Revenue recognition

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

Tax

Tax on profit comprises current and deferred tax. Current tax is the amount expected to be payable or recoverable in respect of taxable profits for the current and prior periods, measured using tax rates and laws enacted or substantively enacted at the reporting date.

Roger Fulford Associates Limited

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

2	Accounting policies (continued)

Deferred tax is recognised in respect of all timing differences arising between the recognition of gains and losses in the financial statements and their recognition for tax purposes. Deferred tax assets are recognised only to the extent that it is probable that they will be recovered against future taxable profits or the reversal of deferred tax liabilities. Deferred tax is measured using tax rates and laws enacted or substantively enacted at the reporting date that are expected to apply when the timing differences reverse.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

At each reporting date, the company reviews the carrying amounts of its tangible fixed assets to determine whether there is any indication of impairment. Any impairment is charged to profit or loss.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant & machinery	20% straight line basis

Investments

Fixed asset investments comprising listed securities are initially recognised at acquisition cost. At the balance sheet date they are valued at the relevant market quoted mid-price. The market movement on the revaluation is transferred to the profit and loss account for the year.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Roger Fulford Associates Limited

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

2	Accounting policies (continued)

Defined contribution pension obligation

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	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2025 - 1).

4	Tangible assets

	Plant and machinery £	Total £
Cost or valuation
At 1 April 2025	3,038	3,038
At 31 March 2026	3,038	3,038
Depreciation
At 1 April 2025	2,041	2,041
Charge for the year	458	458
At 31 March 2026	2,499	2,499
Carrying amount
At 31 March 2026	539	539
At 31 March 2025	997	997

Roger Fulford Associates Limited

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

5	Fixed asset investments

	Investments at fair value £	Total £
Stock market listed securities
Cost or valuation
At 1 April 2025	175,530	175,530
Additions	356,422	356,422
Disposals	(377,424)	(377,424)
Fair value adjustments	(16,436)	(16,436)
At 31 March 2026	138,092	138,092
Carrying amount
At 31 March 2026	138,092	138,092

6

Creditors

Creditors: amounts falling due within one year

	31 March 2026 £	31 March 2025 £
Other creditors	237,562	258,765