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Registered Number: 13540643
England and Wales
UK ROSEBAY TRADING LIMITED
Report of the Director and Unaudited Financial Statements
Period of accounts Start date: 01 August 2024 End date: 31 July 2025

UK ROSEBAY TRADING LIMITED Contents Page For the year ended 31 July 2025
Company information | 1
Director's report | 2
Accountants' report | 3
Income statement | 4
Statement of financial position | 5
Notes to the financial statements | 6
Detailed Income Statement | 7

UK ROSEBAY TRADING LIMITED Company Information For the year ended 31 July 2025
Director | Muzaffer ATAR
Registered Number | 13540643
Registered Office | 128 CITY ROAD UNITED KINGDOM LONDON EC1V 2NX
Accountants | Set Accountancy Ltd 41 Braishfield Gardens Bournemouth BH8 0QA
1

UK ROSEBAY TRADING LIMITED Director's Report For the year ended 31 July 2025
Director's report and financial statements The director presents his/her/their annual report and the financial statements for the year ended 31 July 2025. Principal activities During the financial period, the company's main activity involved retail sales through mail-order houses and online platforms. Director The director who served the company throughout the year was as follows:
| Shares (%)
--- | ---
Muzaffer ATAR (from 30/07/2021) | 100.00
Statement of director's responsibilities The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice. Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period. In preparing these financial statements, the director is required to : select suitable accounting policies and then apply them consistently make judgements and accounting estimates that are reasonable and prudent state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions On behalf of the board.
---------------------------------- Muzaffer ATAR Director
Date approved: 16 September 2025 2

UK ROSEBAY TRADING LIMITED Accountants' Report For the year ended 31 July 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 July 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Set Accountancy Ltd 31 July 2025 .................................................... Set Accountancy Ltd 41 Braishfield Gardens Bournemouth BH8 0QA 16 September 2025 3

UK ROSEBAY TRADING LIMITED Income Statement For the year ended 31 July 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Turnover |  | 141,754 |  | 316,161
Cost of sales |  | (68,265) |  | (132,877)
Gross profit |  | 73,489 |  | 183,284
Administrative expenses |  | (72,782) |  | (176,188)
Other operating income | 2 | 1,297 |  | 0
Operating profit |  | 2,004 |  | 7,096
Interest payable and similar charges | 4 | (5) |  | 0
Profit/(Loss) on ordinary activities before taxation |  | 1,999 |  | 7,096
Tax on profit on ordinary activities | 5 | (500) |  | (1,405)
Profit/(Loss) for the financial year |  | 1,499 |  | 5,691
4

UK ROSEBAY TRADING LIMITED Statement of Financial Position As at 31 July 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Current assets |  |  |
Stocks | 6 | 9,491 |  | 14,305
Debtors | 7 | 7,246 |  | 26,738
Cash at bank and in hand |  | 6,904 |  | 17,887
|  | 23,641 |  | 58,930
Creditors: amount falling due within one year | 8 | (17,826) |  | (54,615)
Net current assets |  | 5,815 |  | 4,315
Total assets less current liabilities |  | 5,815 |  | 4,315
Net assets |  | 5,815 |  | 4,315
Capital and reserves |  |  |
Called up share capital | 9 | 100 |  | 100
Profit and loss account | 10 | 5,715 |  | 4,215
Shareholders' funds |  | 5,815 |  | 4,315
For the year ended 31 July 2025 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. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements were approved by the director on 16 September 2025 and were signed by:
------------------------------- Muzaffer ATAR Director
5

UK ROSEBAY TRADING LIMITED Notes to the Financial Statements For the year ended 31 July 2025
General Information UK ROSEBAY TRADING LIMITED is a private company, limited by shares, registered in England and Wales, registration number 13540643, registration address 128 CITY ROAD, UNITED KINGDOM, LONDON , EC1V 2NX. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Going concern basis The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Foreign currencies Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2. | Other operating income
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Other Operating Income (Taxable) | 1,297 |  | 0
| 1,297 |  | 0
3. | Average number of employees Average number of employees during the year was 0 (2024 : 0).
4. | Interest payable and similar charges
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Other Interest Payable | 5 |  | 0
| 5 |  | 0
5. | Tax on profit on ordinary activities
| 2025 £ |  | 2024 £
--- | --- | --- | ---
UK Corporation Tax | 500 |  | 1,405
| 500 |  | 1,405
6. | Stocks
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Stocks | 9,491 |  | 14,305
| 9,491 |  | 14,305
7. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 7,146 |  | 9,740
Called up Share Capital Not Paid | 100 |  | 100
VAT | 0 |  | 16,898
| 7,246 |  | 26,738
8. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 11,760 |  | 50,413
Corporation Tax | 500 |  | 1,405
Directors' Current Accounts | 5,555 |  | 2,797
VAT | 11 |  | 0
| 17,826 |  | 54,615
9. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
0 Class A share of £1.00 each | 0 |  | 0
| 0 |  | 0
10. | Profit and loss account
| 2025 £
--- | ---
Balance at 01 August 2024 | 4,216
Profit for the year | 1,499
Balance at 31 July 2025 | 5,715
6

UK ROSEBAY TRADING LIMITED Detailed Income Statement For the year ended 31 July 2025
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Turnover |  |  |  |  |
Sales |  | 141,754 |  |  | 316,161
|  | 141,754 |  |  | 316,161
Cost of sales |  |  |  |  |
Opening Stock - Other Resale | 14,305 |  |  | 1,906
Purchases | 44,591 |  |  | 0
Import Purchase | 0 |  |  | 132,941
Closing Stock - Other Resale | (9,491) |  |  | (14,305)
Other Direct Costs | 18,860 |  |  | 60
Customs Duty | 0 |  |  | 12,275
|  | (68,265) |  |  | (132,877)
Gross profit |  | 73,489 |  |  | 183,284
Administrative expenses |  |  |  |  |
Accountancy Fees | 5,190 |  |  | 5,551
Legal and Professional Fees (Allowable) | 478 |  |  | 55
Management & Consultancy fees | 43,982 |  |  | 128,829
Discount Allowed | 0 |  |  | 14,030
Bank Charges | 26 |  |  | 9
Exchange Rate Losses/Gains | 2 |  |  | 0
Advertising | 22,923 |  |  | 27,535
Telephone, Fax & Internet | 180 |  |  | 180
Sundry Expenses | 1 |  |  | (1)
|  | (72,782) |  |  | (176,188)
Other operating income |  |  |  |  |
Other Operating Income (Taxable) | 1,297 |  |  | 0
|  | 1,297 |  |  | 0
Operating profit |  | 2,004 |  |  | 7,096
Interest payable and similar charges |  |  |  |  |
Other Interest Payable | 5 |  |  | 0
|  | (5) |  |  | 0
Profit/(Loss) on ordinary activities before taxation |  | 1,999 |  |  | 7,096
Tax on profit on ordinary activities |  |  |  |  |
UK Corporation Tax | 500 |  |  | 1,405
|  | (500) |  |  | (1,405)
Profit/(Loss) for the financial year |  | 1,499 |  |  | 5,691
7