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Registration number: 07462323

Rollroy UK Limited
Annual Report and Unaudited Financial Statements
for the Year Ended 31 December 2025

Rollroy UK Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Financial Statements | 3 to 8

Rollroy UK Limited

Company Information

Directors | Mr M Verdonkschot Mr K Kirkup

Registered office | Bridge House 41 Wincolmlee Hull East Yorkshire United Kingdom HU2 8AG

Rollroy UK Limited

(Registration number: 07462323)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 5 | 4,112 | 5,087
|  | 4,112 | 5,087
Current assets |  |  |
Stocks | 6 | 75,436 | 83,098
Debtors | 7 | 80,319 | 83,183
Cash at bank and in hand |  | 12,446 | 7,397
|  | 168,201 | 173,678
Creditors: Amounts falling due within one year | 8 | (183,463) | (213,520)
Net current liabilities |  | (15,262) | (39,842)
Total assets less current liabilities |  | (11,150) | (34,755)
Creditors: Amounts falling due after more than one year | 8 | - | (4,409)
Net liabilities |  | (11,150) | (39,164)
Capital and reserves |  |  |
Called up share capital |  | 109,500 | 109,500
Retained earnings |  | (120,650) | (148,664)
Shareholders' deficit |  | (11,150) | (39,164)

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.

Directors' 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 directors acknowledge their 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 in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 25 February 2026 and signed on its behalf by:

......................................... Mr K Kirkup Director

Rollroy UK Limited

Notes to the 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.

The address of its registered office is:
Bridge House
41 Wincolmlee
Hull
East Yorkshire
HU2 8AG
United Kingdom

The principal place of business is:
57-59 Clarence Street
Kingston upon Hull
HU9 1DH

These financial statements were authorised for issue by the Board on 25 February 2026.

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.

Going concern

At the balance sheet date, the company’s net current liabilities exceeded its net current assets. The company has received assurance from the directors that they will continue to give financial support to the company for twelve months from the date of signing these financial statements.
On this basis, the directors consider it appropriate to prepare the accounts on a going concern basis. However, should the financial support mentioned above not be forthcoming, the going concern basis used in preparing the company’s accounts may be invalid and adjustments would have to be made to reduce the value of assets to their realisable amount and to provide for any further liabilities which might arise. The accounts do not include any adjustment to the company’s assets or liabilities that might be necessary should this basis not continue to be appropriate.

Rollroy UK Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

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.

Foreign currency transactions and balances

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date.Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction.Exchange differences are taken into account in arriving at the operating result.

Tax

The tax expense for the period comprises deferred 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.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
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.

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:

Asset class | Depreciation method and rate
Plant and machinery | 15% on reducing balance
Fixtures and fittings | 15% on reducing balance
Motor vehicles | 25% on reducing balance
Computer equipment | 33% reducing balance

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.

Rollroy UK Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

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.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. 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. If 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 or loss.

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.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

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.

Rollroy UK Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 5 (2024 - 5).

4 | Profit before tax

Arrived at after charging/(crediting)

| 2025 £ | 2024 £
Depreciation expense | 974 | 1,488

Rollroy UK Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

5 | Tangible assets

| Furniture, fittings and equipment £ | Motor vehicles £ | Other tangible assets £ | Total £
Cost or valuation
At 1 January 2025 | 14,237 | 26,200 | 1,798 | 42,235
At 31 December 2025 | 14,237 | 26,200 | 1,798 | 42,235
Depreciation
At 1 January 2025 | 11,249 | 24,357 | 1,542 | 37,148
Charge for the year | 475 | 461 | 39 | 975
At 31 December 2025 | 11,724 | 24,818 | 1,581 | 38,123
Carrying amount
At 31 December 2025 | 2,513 | 1,382 | 217 | 4,112
At 31 December 2024 | 2,988 | 1,843 | 256 | 5,087

6 | Stocks

| 2025 £ | 2024 £
Other inventories | 75,436 | 83,098

7 | Debtors

| 2025 £ | 2024 £
Trade debtors | 52,275 | 47,084
Prepayments | 4,010 | 4,145
Other debtors | 24,034 | 31,954
| 80,319 | 83,183

Rollroy UK Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

8 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 9 | 20,909 | 28,549
Trade creditors |  | 93,823 | 124,442
Taxation and social security |  | 12,060 | 9,843
Accruals and deferred income |  | 4,420 | 4,940
Other creditors |  | 52,251 | 45,746
|  | 183,463 | 213,520

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 9 | - | 4,409

9 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | - | 4,409

Current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 4,409 | 10,397
Other borrowings | 16,500 | 18,152
| 20,909 | 28,549

10 | Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £77,500 (2024 - £105,827).

11 | Parent and ultimate parent undertaking

The ultimate controlling party is H. T. Verdonkschot Beheer BV.