REGISTERED NUMBER: 04244335 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Roydale Limited

Page

Company information

1

Balance sheet

2

Notes to the financial statements

4

DIRECTORS:

P J Martin

G Martin

A Wells

SECRETARY:

G Martin

REGISTERED OFFICE:

Station Road

Shipley

West Yorkshire

BD18 2JL

REGISTERED NUMBER:

04244335 (England and Wales)

ACCOUNTANTS:

DWilkinson&Company

No 1 Whitehall Riverside

1 Riverside Way

Leeds

West Yorkshire

LS1 4BN

FIXED ASSETS

Intangible assets

4

75,000

90,000

Tangible assets

5

931,520

1,122,485

1,006,520

1,212,485

CURRENT ASSETS

Stocks

16,897

14,033

Debtors

6

416,256

453,819

Cash at bank and in hand

56,859

183,460

490,012

651,312

CREDITORS

Amounts falling due within one year

7

809,178

950,123

NET CURRENT LIABILITIES

(319,166

)

(298,811

)

TOTAL ASSETS LESS CURRENT LIABILITIES

687,354

913,674

CREDITORS

Amounts falling due after more than one year

8

(152,771

)

(251,403

)

PROVISIONS FOR LIABILITIES

9

(154,029

)

(213,272

)

NET ASSETS

380,554

448,999

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

380,454

448,899

SHAREHOLDERS' FUNDS

380,554

448,999

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of income and retained earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 October 2026 and were signed on its behalf by:

G Martin - Director

1.	STATUTORY INFORMATION

Roydale Limited 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.

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.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

20% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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 18 (2025 - 17 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

300,000

AMORTISATION

At 1 April 2025

210,000

Amortisation for year

15,000

At 31 March 2026

225,000

NET BOOK VALUE

At 31 March 2026

75,000

At 31 March 2025

90,000

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2025

2,348,326

7,435

162,921

12,998

2,531,680

Additions

45,000

-

-

-

45,000

At 31 March 2026

2,393,326

7,435

162,921

12,998

2,576,680

DEPRECIATION

At 1 April 2025

1,274,000

6,483

115,908

12,804

1,409,195

Charge for year

223,875

143

11,754

193

235,965

At 31 March 2026

1,497,875

6,626

127,662

12,997

1,645,160

NET BOOK VALUE

At 31 March 2026

895,451

809

35,259

1

931,520

At 31 March 2025

1,074,326

952

47,013

194

1,122,485

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

Plant and

machinery

£

COST

At 1 April 2025

334,600

Transfer to ownership

213,300

At 31 March 2026

547,900

DEPRECIATION

At 1 April 2025

104,039

Charge for year

62,344

Transfer to ownership

132,136

At 31 March 2026

298,519

NET BOOK VALUE

At 31 March 2026

249,381

At 31 March 2025

230,561

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

257,247

257,717

Other debtors

150,279

185,279

Prepayments

8,730

10,823

416,256

453,819

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

135,873

112,891

Hire purchase contracts

98,603

98,610

Trade creditors

328,185

554,880

Tax

33,083

-

Social security and other taxes

27,702

39,609

VAT

45,241

2,443

Other creditors

136,729

137,860

Accrued expenses

3,762

3,830

809,178

950,123

Loans from directors are interest free and repayable on demand.

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Hire purchase contracts

152,771

251,403

9.	PROVISIONS FOR LIABILITIES

31.3.26

31.3.25

£

£

Deferred tax

154,029

213,272

Deferred

tax

£

Balance at 1 April 2025

213,272

Accelerated capital allowances

(59,243

)

Balance at 31 March 2026

154,029

The entire provision of deferred tax is relating to accelerated capital allowances.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

100

Ordinary

1

100

100

11.	ULTIMATE CONTROLLING PARTY

P & G Group Limited is the ultimate controlling party.