REGISTERED NUMBER: 03753394 (England and Wales)

AUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

ROBERLO UK LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

J Juher

X Sague

REGISTERED OFFICE:

Unit 3c, Airedale Industrial State

Leeds

LS10 1N

REGISTERED NUMBER:

03753394 (England and Wales)

INDEPENDENT AUDITORS:

TC Group

31 High View Close

Hamilton Office Park

Leicester

Leicestershire

LE4 9LJ

FIXED ASSETS

Tangible assets

4

141,137

114,222

CURRENT ASSETS

Stocks

5

273,215

209,160

Debtors

6

277,570

300,774

Cash at bank and in hand

143,419

99,509

694,204

609,443

CREDITORS

Amounts falling due within one year

7

895,200

553,158

NET CURRENT (LIABILITIES)/ASSETS

(200,996

)

56,285

TOTAL ASSETS LESS CURRENT LIABILITIES

(59,859

)

170,507

CAPITAL AND RESERVES

Called up share capital

830

830

Share premium

629,429

629,429

Retained earnings

(690,118

)

(459,752

)

(59,859

)

170,507

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:

J Juher - Director

1.	STATUTORY INFORMATION

Roberlo UK 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 for the sale of goods in the ordinary course of the company's activities, excluding discounts, rebates, value added tax and other sales taxes.

The company recognises revenue when:

- The amount of revenue can be reliably measured;

- It is probable that future economic benefits will flow to the entity;

- And specific criteria have been met for each of the company's activities.

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

-

25% on cost

Fixtures and fittings

-

25% on cost

Other assets

-

33% on cost

Tangible assets are stated in the statement of financial position as cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. Is stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit and loss.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Going concern

The financial statements have been prepared on a going concern basis, the validity of which is dependent upon the continued financial support of Roberlo SAU, the parent undertaking. At the date of approval of these financial statements, Roberlo SAU has committed to support the company financially for the foreseeable future. Based on this undertaking, the directors believe that it remains appropriate to prepare the financial statements on a going concern basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Other

machinery

fittings

assets

Totals

£

£

£

£

COST

At 1 January 2024

248,541

4,260

11,416

264,217

Additions

65,335

-

13,000

78,335

At 31 December 2024

313,876

4,260

24,416

342,552

DEPRECIATION

At 1 January 2024

134,632

4,260

11,103

149,995

Charge for year

50,286

-

1,134

51,420

At 31 December 2024

184,918

4,260

12,237

201,415

NET BOOK VALUE

At 31 December 2024

128,958

-

12,179

141,137

At 31 December 2023

113,909

-

313

114,222

5.

STOCKS

2024

2023

£

£

Goods for resale

273,215

176,421

Stock In Transit

-

32,739

273,215

209,160

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

274,757

280,474

Other debtors

-

17,366

Prepayments and accrued income

2,813

2,934

277,570

300,774

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade creditors

51,170

32,863

Amounts owed to group undertakings

690,640

367,559

Social security and other taxes

7,109

2,597

VAT

117,382

120,775

Other creditors

10,070

19,689

Accruals and deferred income

18,829

9,675

895,200

553,158

8.	LEASING AGREEMENTS

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

2024

2023

£

£

Within one year

-

7,789

9.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Dilun Mistry FCA (Senior Statutory Auditor)

for and on behalf of TC Group

10.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

11.	ULTIMATE CONTROLLING PARTY

The company's immediate parent is Roberlo SAU, incorporated in Spain.

The company's ultimate parent is Briolf Group SA, incorporated in Spain.

These financial statement are available upon request from Ctra. N-II, km 706,5 17457 RIUDELLOTS DE LA SELVA (Girona) - SPAIN.