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Registration number: 11101690

Rose Hall (Poland) Ltd
Unaudited Filleted Financial Statements
for the Year Ended 31 December 2025

Rose Hall (Poland) Ltd

Contents

Company Information | 1
Accountants' Report | 2
Statement of Financial Position | 3
Notes to the Unaudited Financial Statements | 4 to 7

Rose Hall (Poland) Ltd

Company Information

Director | Mr B Ferdinand

Registered office | D S House 306 High Street Croydon Surrey CR0 1NG

Accountants | DSK Partners LLP Chartered AccountantsD S House 306 High Street Croydon Surrey CR0 1NG

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Rose Hall (Poland) Ltd
for the Year Ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Rose Hall (Poland) Ltd for the year ended 31 December 2025 as set out on pages 3 to 7 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Rose Hall (Poland) Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Rose Hall (Poland) Ltd and state those matters that we have agreed to state to the Board of Directors of Rose Hall (Poland) Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Rose Hall (Poland) Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Rose Hall (Poland) Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Rose Hall (Poland) Ltd. You consider that Rose Hall (Poland) Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Rose Hall (Poland) Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................
DSK Partners LLP
Chartered Accountants
D S House
306 High Street
Croydon
Surrey
CR0 1NG

30 January 2026

Rose Hall (Poland) Ltd

(Registration number: 11101690)
Statement of Financial Position as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Investments | 4 | 86,512 | 86,512
Current assets |  |  |
Debtors | 5 | 1,482,351 | 1,482,351
Creditors: Amounts falling due within one year | 6 | (1,579,691) | (1,578,373)
Net current liabilities |  | (97,340) | (96,022)
Net liabilities |  | (10,828) | (9,510)
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | (10,928) | (9,610)
Shareholders' deficit |  | (10,828) | (9,510)

For the financial year ending 31 December 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 Income Statement.

Approved and authorised by the director on 30 January 2026

Mr B Ferdinand Director |  |

Rose Hall (Poland) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 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:
D S House
306 High Street
Croydon
Surrey
CR0 1NG
England

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.

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

Exemption from preparing group accounts

The company has taken advantage of the exemption in section 398 of hte Companies Act 2006 from the requirement to prepare consolidated financial statements, on the grounds that it is a small sized group.

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.
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.

Rose Hall (Poland) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

2 | Accounting policies (continued)

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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 period end and that are expected to apply to the reversal of the timing difference.

Investments

Investments in associates are recognised using the equity method, meaning that the investment is recognised at cost.

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.

Rose Hall (Poland) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

2 | Accounting policies (continued)

Financial instruments

Classification
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities, or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 0 (2024 - 0).

4 | Investments

| 2025 £ | 2024 £
Investments in associates | 86,512 | 86,512

Associates | £
Cost
At 1 January 2025 | 86,512
Provision
Carrying amount
At 31 December 2025 | 86,512
At 31 December 2024 | 86,512

Associates | £
Fair value
At 1 January 2025 | 86,512
At 31 December 2025 | 86,512

During the year ended 31 December 2018, the company acquired 805 shares with nominal value of PLN 500 ( five hundred Zlotys) which represents 50% of issued share capital in Waimea Logistic Park 3, whose Registered office is Ul, Wiertnicza 131, 02-952 Warsaw, Poland.

Rose Hall (Poland) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

5 | Debtors

Current | 2025 £ | 2024 £
Other debtors | 1,482,351 | 1,482,351
| 1,482,351 | 1,482,351

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Accruals and deferred income | 2,308 | 990
Other creditors | 1,577,383 | 1,577,383
| 1,579,691 | 1,578,373