Company Registration No. 01136899 (England and Wales)
ROSCOLAB LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
PAGES FOR FILING WITH REGISTRAR
Sobell Rhodes Audit Limited
The Kinetic Centre
Theobald Street
Elstree
Borehamwood
Hertfordshire
WD6 4PJ
ROSCOLAB LIMITED
CONTENTS
Page
Balance sheet
1
Statement of changes in equity
2
Notes to the financial statements
3 - 12
ROSCOLAB LIMITED
BALANCE SHEET
AS AT
30 JUNE 2025
30 June 2025
- 1 -
2025
2024
as restated
Notes
£
£
£
£
Fixed assets
Tangible assets
6
40,893
57,778
Investments
5
1,271,739
1,271,739
1,312,632
1,329,517
Current assets
Stocks
7
606,603
702,255
Debtors
8
1,894,459
1,125,313
Cash at bank and in hand
389,005
852,698
2,890,067
2,680,266
Creditors: amounts falling due within one year
9
(1,963,824)
(2,147,153)
Net current assets
926,243
533,113
Total assets less current liabilities
2,238,875
1,862,630
Creditors: amounts falling due after more than one year
10
(731,186)
(219,279)
Provisions for liabilities
(5,155)
(19,062)
Net assets
1,502,534
1,624,289
Capital and reserves
Called up share capital
12
1,054
1,054
Share premium account
8,716
8,716
Other reserves
858,743
858,743
Profit and loss reserves
634,021
755,776
Total equity
1,502,534
1,624,289

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

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

The financial statements were approved by the board of directors and authorised for issue on 25 October 2025 and are signed on its behalf by:
Mr M Najur
M Engel
Director
Director
Company registration number 01136899 (England and Wales)
ROSCOLAB LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 JUNE 2025
- 2 -
Share capital
Share premium account
Capital contribution
Profit and loss reserves
Total
£
£
£
£
£
As restated for the period ended 30 June 2024:
Balance at 1 July 2023
1,054
8,716
1,382,695
845,026
2,237,491
Year ended 30 June 2024:
Loss and total comprehensive income
-
-
-
(89,250)
(89,250)
Capital contribution
-
-
(523,952)
-
(523,952)
Balance at 30 June 2024
1,054
8,716
858,743
755,776
1,624,289
Year ended 30 June 2025:
Loss and total comprehensive income
-
-
-
(121,755)
(121,755)
Balance at 30 June 2025
1,054
8,716
858,743
634,021
1,502,534
ROSCOLAB LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
- 3 -
1
Accounting policies
Company information

Roscolab Limited is a private company limited by shares incorporated in England and Wales. The registered office is C/O Sobell Rhodes LLP, The Kinetic Centre, Theobald Street, Elstree, Borehamwood, Hertfordshire, United Kingdom, WD6 4PJ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.2
Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that the company will continue to have adequate resources to continue in operational existence and to fund its working capital for the foreseeable future.true

The company and the group have prepared a budget and a cashflow forecast till December 2026, under the current market conditions on the key assumptions that the film and TV production UK and global market will continue to rebound as well as some planned expansions which are expected to improve trade.

Based on the results to date and future projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for a period of not less than one year from the date of approval of these financial statements. As a result t he directors consider it appropriate to adopt the going concern basis of accounting in preparing the se financial statements.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

ROSCOLAB LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 4 -

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Equipment
25% Straight-line on cost
Fixtures and fittings
5% - 20% Straight-line on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

1.6
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

1.7
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.8
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

ROSCOLAB LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 5 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.10
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

Capital contribution is loan provided by shareholders which is not repayable or is repayable at the company's discretion. Capital contribution is recorded at the proceeds received, net of transaction costs.

1.11
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

ROSCOLAB LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 6 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.12
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.13
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.14
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

1.15
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

ROSCOLAB LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 7 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Critical judgements

The following judgements (apart from those involving estimates) have had the most significant effect on amounts recognised in the financial statements.

Going concern

As indicated in note 1.2 it is the directors assessment that the company continues to be a going concern. Accordingly, the assets and liabilities have been valued on the basis that the company will continue in business.

If this presumption is proven to be mistaken, the carrying value of assets and liabilities would need to be reappraised to reflect the impact of cessation.

Key sources of estimation uncertainty

The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities are as follows.

Stock

The company establishes a provision for stocks in order to provide against potential obsolete, or damaged items and this is reviewed on an annual basis.

Useful lives of property, plant and equipment

The annual depreciation charge for tangible assets is sensitive to changes in the estimated useful economic lives and residual values of the assets. The useful economic lives and residual values are re-assessed annually. They are amended when necessary to reflect current estimates, based on technological advancement, future investments, economic utilisation and the physical condition of the assets.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
27
34
ROSCOLAB LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 8 -
4
Intangible fixed assets
Goodwill
£
Cost
At 1 July 2024 and 30 June 2025
557,926
Amortisation and impairment
At 1 July 2024 and 30 June 2025
557,926
Carrying amount
At 30 June 2025
-
0
At 30 June 2024
-
0
5
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
1,271,739
1,271,739
6
Tangible fixed assets
Leasehold land and buildings
Fixtures and fittings
Total
£
£
£
Cost
At 1 July 2024
127,928
290,185
418,113
Additions
-
0
11,653
11,653
Disposals
-
0
(21,183)
(21,183)
At 30 June 2025
127,928
280,655
408,583
Depreciation and impairment
At 1 July 2024
115,829
244,506
360,335
Depreciation charged in the year
2,881
25,657
28,538
Eliminated in respect of disposals
-
0
(21,183)
(21,183)
At 30 June 2025
118,710
248,980
367,690
Carrying amount
At 30 June 2025
9,218
31,675
40,893
At 30 June 2024
12,099
45,679
57,778
ROSCOLAB LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 9 -
7
Stocks
2025
2024
£
£
Stocks
606,603
702,255
8
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
474,704
550,948
Amounts owed by group undertakings
182,208
544,360
Other debtors
3,875
3,876
Prepayments and accrued income
31,716
26,129
692,503
1,125,313
2025
2024
Amounts falling due after more than one year:
£
£
Amounts owed by group undertakings
1,201,956
-
0
Total debtors
1,894,459
1,125,313

At the year end, a loan amounting to £856,476 which is receivable from a related company has been classified as non-current in the current year. The company is charging interest at 2% above the Bank of England rate from June 2025 and is repayable in 10 years.

At the year end, a loan amounting to £465,795 which is receivable from another related company has been classified as non-current in the current year. The company is charging interest at 2% above the Bank of England rate from June 2025 and is repayable in 5 years.

9
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
11
64,514
139,944
Payments received on account
93,227
117,640
Trade creditors
451,386
595,191
Amounts owed to group undertakings
1,044,055
974,309
Taxation and social security
175,567
207,718
Other creditors
23,983
12,864
Accruals and deferred income
111,092
99,487
1,963,824
2,147,153
ROSCOLAB LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 10 -
10
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
731,186
219,279
11
Loans and overdrafts
2025
2024
£
£
Bank loans
795,700
359,223
Payable within one year
64,514
139,944
Payable after one year
731,186
219,279

In 2020, the company borrowed £700,000 from it's bankers through the Coronavirus Business Interruption Scheme bank loans. The loan term was 6 years and was repayable in monthly instalments. The loan carried a floating interest charge with a margin of 2.4% per annum above the Bank of England base rate. The loan was secured by way of a guarantee given by the Department for Energy Security and Net Zero. The loan amount outstanding at the year end is £Nil (202 4: £359,223).

In 2025, the company borrowed £795,700 from is bankers.

The loan is for a term of 5 years and is repayable in monthly instalments. The loan carries a floating interest charge with a margin of 1.9% per annum above the Bank of England base rate.

The loan is secured by a legal charge over the property at Blanchard Works. In addition, the company has provided a cross guarantee with its subsidiary undertaking in respect of the borrowing. The loan amount outstanding at the year end is £795,700 (202 4: £Nil).

12
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
1,054
1,054
1,054
1,054
13
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006:

The auditor's report was unqualified.

Senior Statutory Auditor:
Selwyn Arnold BA(Hons) FCA
Statutory Auditor:
Sobell Rhodes Audit Limited
Date of audit report:
27 October 2025
14
Financial commitments, guarantees and contingent liabilities

The company's bank facilities are secured by way of an unlimited guarantee given by Blanchard Bros Limited and a charge over the freehold property owned by Blanchard Bros Limited.

ROSCOLAB LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 11 -
15
Operating lease commitments
Lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
340,399
6,726
16
Related party transactions

The company has taken advantage under FRS102 section1AC.35 from disclosing transactions with group undertakings.

Included in creditors amounts falling due within one year is an amount owed to company directors for the amount of £6,167 (2024: £6,167) which is interest-free and which is repayable on demand.

During the year the company traded with an associated company. Management charges amounted to £30 0,000 (2024: £40 0,000), purchases amounted to £374,974 (2024: £379,990) and at the year-end £132,377 (2024: £197,749) was payable. Transactions were on normal commercial terms.

17
Parent company

The company is a wholly owned subsidiary of Rosco Laboratories Inc. a company incorporated in the USA, which prepares consolidated financial statements that include Roscolab Limited. The ultimate parent company is Rosco Holding Corp, which is also a company incorporated in the USA.The ultimate controlling party is the director M Engel.

18
Prior period adjustment

The comparative information in the financial statements has been restated from the figures previously reported in the prior period financial statements as follows:

A prior year restatement of amounts due to and due from group undertakings was necessary to reclassify intercompany balances within debtors and creditors: amounts falling due within one year.

The financial statements for the prior year have been restated as a result of the above errors. The recognition of these errors has resulted in the re-statement of the balance sheet. However, had no impact on the profit and loss account. The results are summarised below:

Changes to the balance sheet
As previously reported
Adjustment
As restated at 30 Jun 2024
£
£
£
Current assets
Debtors due within one year
1,443,777
(318,464)
1,125,313
Creditors due within one year
Other creditors
(2,117,955)
318,464
(1,799,491)
Net assets
1,624,289
-
1,624,289
ROSCOLAB LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
18
Prior period adjustment
As previously reported
Adjustment
As restated at 30 Jun 2024
£
£
£
(Continued)
- 12 -
Capital and reserves
Total equity
1,624,289
-
1,624,289
Reconciliation of changes in equity
The prior period adjustments do not give rise to any effect upon equity.
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