Royaa Ltd - Accounts to registrar (filleted) - small 18.2

REGISTERED NUMBER: 11430560 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 25 JUNE 2018 TO 30 JUNE 2019

FOR

ROYAA LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Ms M Al-Memar

REGISTERED OFFICE:

North End House Flat 99

Fitzjames Avenue

London

W14 0RY

REGISTERED NUMBER:

11430560 (England and Wales)

ACCOUNTANTS:

Murugesu Associates

Accountants

77 Milson Road

West Kensington

London

W14 0LH

FIXED ASSETS

Tangible assets

4

1,226

CURRENT ASSETS

Debtors

5

393

Cash at bank and in hand

53,849

54,242

CREDITORS

Amounts falling due within one year

6

17,996

NET CURRENT ASSETS

36,246

TOTAL ASSETS LESS CURRENT LIABILITIES

37,472

RESERVES

Retained earnings

37,472

37,472

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 June 2019.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 2019 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Income Statement has not been delivered.

The financial statements were approved by the director on 26 November 2019 and were signed by:

Ms M Al-Memar - Director

1.	STATUTORY INFORMATION

Royaa Ltd 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on cost

Taxation

Taxation for the period 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 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 period 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 25 June 2018

and 30 June 2019

1,635

DEPRECIATION

At 25 June 2018

and 30 June 2019

409

NET BOOK VALUE

At 30 June 2019

1,226

At 24 June 2018

1,226

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade debtors

393

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Tax

8,971

VAT

5,244

Directors' current accounts

2,781

Accrued expenses

1,000

17,996