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Registration number: 09976027

Rohasco Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 January 2025

Rohasco Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 7

Rohasco Limited

Company Information

Director | Mr R Scott-Russell

Registered office | Greenleaves The Drive Bourne End Buckinghamshire SL8 5RE

Accountants | Sterling Grove Accountants Limited Chartered Certified AccountantsFawley House 2 Regatta Place Marlow Road Bourne End Buckinghamshire SL8 5TD

Rohasco Limited

(Registration number: 09976027)
Balance Sheet as at 31 January 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 1,649 | -
Other financial assets | 5 | 11,437 | 11,437
|  | 13,086 | 11,437
Current assets |  |  |
Debtors | 6 | 6,504 | 14,602
Cash at bank and in hand |  | 1,253 | 2,275
|  | 7,757 | 16,877
Creditors: Amounts falling due within one year | 7 | (6,622) | (7,882)
Net current assets |  | 1,135 | 8,995
Total assets less current liabilities |  | 14,221 | 20,432
Creditors: Amounts falling due after more than one year | 7 | (9,069) | (11,394)
Net assets |  | 5,152 | 9,038
Capital and reserves |  |  |
Called up share capital |  | 20 | 20
Retained earnings |  | 5,132 | 9,018
Shareholders' funds |  | 5,152 | 9,038

For the financial year ending 31 January 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; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 10 October 2025

......................................... Mr R Scott-Russell Director

Rohasco Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Greenleaves
The Drive
Bourne End
Buckinghamshire
SL8 5RE
England

These financial statements were authorised for issue by the director on 10 October 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Government grants

Government grants are recognised under the accrual model of grant recognition. This model requires the grant to be classified as either a revenue-based grant or a capital-based grant.
Government grants are recognised in profit or loss on a systematic basis over the periods in which the entity recognises expenses for the related costs for which the grants are intended to compensate.
Grants relating to assets are recognised in income on a systematic basis over the expected useful life of the asset.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Rohasco Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

Tangible assets

Tangible assets are stated in the balance sheet at 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.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Rohasco Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

4 | Tangible assets

| Plant and machinery £ | Total £
Cost or valuation
Additions | 1,799 | 1,799
At 31 January 2025 | 1,799 | 1,799
Depreciation
Charge for the year | 150 | 150
At 31 January 2025 | 150 | 150
Carrying amount
At 31 January 2025 | 1,649 | 1,649

Rohasco Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

5 | Other financial assets (current and non-current)

| Financial assets at cost less impairment £ | Total £
Non-current financial assets
Cost or valuation
At 1 February 2024 | 11,437 | 11,437
At 31 January 2025 | 11,437 | 11,437
Impairment
Carrying amount
At 31 January 2025 | 11,437 | 11,437

6 | Debtors

Current | 2025 £ | 2024 £
Other debtors | 6,504 | 14,602
| 6,504 | 14,602

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 8 | 3,900 | 3,900
Amounts owed to group undertakings and undertakings in which the company has a participating interest |  | 982 | 2,242
Accruals and deferred income |  | 1,740 | 1,740
|  | 6,622 | 7,882

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 8 | 9,069 | 11,394

Rohasco Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

8 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 9,069 | 11,394

Current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 3,900 | 3,900