Roxchem Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 03359025

		2025		2024
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	5,391		300
Cash at bank and in hand		25,216		55,513

		30,607		55,813
Creditors: Amounts Falling Due Within One Year	5	(19,808 )		(61,696 )

NET CURRENT ASSETS (LIABILITIES)			10,799		(5,883 )

TOTAL ASSETS LESS CURRENT LIABILITIES			10,799		(5,883 )

NET ASSETS/(LIABILITIES)			10,799		(5,883 )

CAPITAL AND RESERVES
Called up share capital	6		100		100
Profit and Loss Account			10,699		(5,983 )

SHAREHOLDERS' FUNDS			10,799		(5,883)

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr J J Kowalewski

Director

23rd September 2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Roxchem Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 03359025 . The registered office is 33a Castle Close , Manor Lane, Hawarden, Flintshire, CH5 3QX.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

2.3. Taxation

A current tax liability is recognised for the tax payable on the taxable profit of the current period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference. Current and deferred tax liabilities are not discounted.

2.4. Debtors

Short Term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.

2.5. Creditors

Short term creditors are measured at transaction price (which is usually the invoice price).

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	216	300
Amounts owed by connected undertaking	5,175	-

	5,391	300

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Page 3

Roxchem Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other taxes and social security	19,111	27,496
Accrued expenses	697	7,126
Amounts owed to connected undertaking	-	27,074

	19,808	61,696

6. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

7. Related Party Transactions

Air-Water Treatments Limited

Connected company

Mr JP Naylor and Mr JJ Kowalewski, directors, held the beneficial interest in this business through the year and the previous year.

Amount owed (by)/ to related party (£5175) (2024 £27074).

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