REGISTERED NUMBER: 09634547 (England and Wales)

ROLMACON GLOBAL LTD.

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs L M Fairbank

Mr A D Fairbank

REGISTERED OFFICE:

Vernon House

40 New North Road

Huddersfield

West Yorkshire

HD1 5LS

REGISTERED NUMBER:

09634547 (England and Wales)

ACCOUNTANTS:

SMH Sheards

Vernon House

40 New North Road

Huddersfield

West Yorkshire

HD1 5LS

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

5,321

6,259

Investments

6

839

839

6,160

7,098

CURRENT ASSETS

Stocks

7

53,596

58,111

Debtors

8

90,727

45,639

Cash at bank and in hand

170,418

239,699

314,741

343,449

CREDITORS

Amounts falling due within one year

9

(107,462

)

(142,548

)

NET CURRENT ASSETS

207,279

200,901

TOTAL ASSETS LESS CURRENT LIABILITIES

213,439

207,999

CREDITORS

Amounts falling due after more than one year

10

-

(9,640

)

PROVISIONS FOR LIABILITIES

13

(1,198

)

(1,449

)

NET ASSETS

212,241

196,910

CAPITAL AND RESERVES

Called up share capital

80

80

Retained earnings

212,161

196,830

SHAREHOLDERS' FUNDS

212,241

196,910

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 September 2025 and were signed on its behalf by:

Mrs L M Fairbank - Director

Mr A D Fairbank - Director

1.	STATUTORY INFORMATION

Rolmacon Global 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Preparation of consolidated financial statements

The financial statements contain information about Rolmacon Global Ltd. as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover

Turnover is represented by the invoiced sales of goods, excluding VAT, which are recognised when the goods are sold.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of the business has been fully amortised.

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.

Plant and machinery etc

-

33.33% on cost, 25% on reducing balance and 15% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Stocks

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

Financial instruments

Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.

Basic financial assets, which include trade and other debtors and cash and bank balances, are initially measured at transaction price including transaction costs.

Financial assets are assessed for indicators of impairment at each balance sheet date, with any impairment losses being recognised in profit or loss. If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed in profit or loss.

Financial liabilities are classified depending on the substance of the contractual arrangements entered into.

Basic financial liabilities, including trade and other creditors, bank loans, finance leases and accruals are initially recognised at transaction price.

Financial assets and liabilities are derecognised when the company's contractual obligations are settled, cancelled or they expire.

Taxation

Taxation for the year 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 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.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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 1 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 July 2024

and 30 June 2025

2,000

AMORTISATION

At 1 July 2024

and 30 June 2025

2,000

NET BOOK VALUE

At 30 June 2025

-

At 30 June 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 July 2024

17,800

Additions

1,082

Disposals

(524

)

At 30 June 2025

18,358

DEPRECIATION

At 1 July 2024

11,541

Charge for year

2,020

Eliminated on disposal

(524

)

At 30 June 2025

13,037

NET BOOK VALUE

At 30 June 2025

5,321

At 30 June 2024

6,259

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 July 2024

and 30 June 2025

839

NET BOOK VALUE

At 30 June 2025

839

At 30 June 2024

839

7.

STOCKS

2025

2024

£

£

Stocks

53,596

58,111

8.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

86,491

44,176

Other debtors

4,236

1,463

90,727

45,639

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

9,640

10,268

Trade creditors

8,368

33,676

Taxation and social security

17,790

27,171

Other creditors

71,664

71,433

107,462

142,548

10.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

9,640

11.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Between one and five years

12,591

19,786

12.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

9,640

19,908

Secured debts represents assistance received under the Bounce Back loan scheme granted by the Government.

13.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

1,198

1,449

Deferred

tax

£

Balance at 1 July 2024

1,449

Credit to Income Statement during year

(251

)

Balance at 30 June 2025

1,198

14.	RELATED PARTY DISCLOSURES

Loans owing to the directors on an interest free basis of £70,884 (2024: £70,693) were outstanding at the year end. Loans will be repaid when funds permit.