REGISTERED NUMBER: 09636946 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

FOR

ROADROWER LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

7

DIRECTORS:

Mrs J L Cattell

R.P. Cattell

REGISTERED OFFICE:

61 Harpur Street

Bedford

Bedfordshire

MK40 2SS

REGISTERED NUMBER:

09636946 (England and Wales)

ACCOUNTANTS:

Longstaff, Gentle & Co

61 Harpur Street

Bedford

Bedfordshire

MK40 2SR

FIXED ASSETS

Intangible assets

4

6,644

7,192

Tangible assets

5

77,570

55,500

84,214

62,692

CURRENT ASSETS

Debtors

6

13

39

Cash at bank

55

2,298

68

2,337

CREDITORS

Amounts falling due within one year

7

73,313

11,868

NET CURRENT LIABILITIES

(73,245

)

(9,531

)

TOTAL ASSETS LESS CURRENT LIABILITIES

10,969

53,161

CREDITORS

Amounts falling due after more than one year

8

66,514

19,509

NET (LIABILITIES)/ASSETS

(55,545

)

33,652

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(55,645

)

33,552

(55,545

)

33,652

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 24 October 2025 and were signed on its behalf by:

R.P. Cattell - Director

1.	STATUTORY INFORMATION

Roadrower 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.

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.

Trade Marks are being amortised evenly over their estimated useful life of fifteen years.

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

-

25% on reducing balance and Straight line over 3 years

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 July 2024

and 30 June 2025

8,208

AMORTISATION

At 1 July 2024

1,016

Charge for year

548

At 30 June 2025

1,564

NET BOOK VALUE

At 30 June 2025

6,644

At 30 June 2024

7,192

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 July 2024

63,583

Additions

26,384

At 30 June 2025

89,967

DEPRECIATION

At 1 July 2024

8,083

Charge for year

4,314

At 30 June 2025

12,397

NET BOOK VALUE

At 30 June 2025

77,570

At 30 June 2024

55,500

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Other debtors

13

39

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Directors' current accounts

72,863

11,448

Accrued Expenses

450

420

73,313

11,868

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.6.25

30.6.24

£

£

Other Creditors

66,514

19,509

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 30 June 2025 set out on pages three to eight and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Longstaff, Gentle & Co

61 Harpur Street

Bedford

Bedfordshire

MK40 2SR

24 October 2025