Company Registration No. 04470600 (England and Wales)
ROLEPLAY UK LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 JULY 2025
PAGES FOR FILING WITH REGISTRAR
22 St. Peter's Street
Stamford
Lincolnshire
PE9 2PF
ROLEPLAY UK LIMITED
CONTENTS
Page
Company information
Balance sheet
1 - 2
Notes to the financial statements
3 - 11
ROLEPLAY UK LIMITED
BALANCE SHEET
AS AT 31 JULY 2025
31 July 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
5
35,139
39,748
Investments
6
150,000
-
0
185,139
39,748
Current assets
Debtors
7
61,328
371,742
Cash at bank and in hand
264,379
93,208
325,707
464,950
Creditors: amounts falling due within one year
8
(229,180)
(282,365)
Net current assets
96,527
182,585
Total assets less current liabilities
281,666
222,333
Creditors: amounts falling due after more than one year
9
(138,141)
(92,189)
Net assets
143,525
130,144
Capital and reserves
Called up share capital
12
120
120
Share premium account
129,950
129,950
Profit and loss reserves
13,455
74
Total equity
143,525
130,144
ROLEPLAY UK LIMITED
BALANCE SHEET (CONTINUED)
AS AT 31 JULY 2025
31 July 2025
- 2 -

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

For the financial year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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 and signed by the director and authorised for issue on 11 March 2026
J Larter
Director
Company registration number 04470600 (England and Wales)
ROLEPLAY UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
- 3 -
1
Accounting policies
Company information

Roleplay Uk Limited is a private company limited by shares incorporated in England and Wales. The registered office is 22 St Peter's Street, Stamford, Lincolnshire, PE9 2PF.

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, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he director continues to adopt the going concern basis of accounting in preparing the 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.

When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

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.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recover ed.

ROLEPLAY UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 4 -
1.4
Research and development expenditure

Research expenditure is written off against profits in the year in which it is incurred. Identifiable development expenditure is capitalised to the extent that the technical, commercial and financial feasibility can be demonstrated.

1.5
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.

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:

Plant and equipment
25% reducing balance
Fixtures and fittings
15% reducing balance
Motor vehicles
20% straight line

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.

1.6
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.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.7
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible 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.

ROLEPLAY UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 5 -

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

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.

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.

ROLEPLAY UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 6 -
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.

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.

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.

ROLEPLAY UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 7 -
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

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

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.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is 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.

ROLEPLAY UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 8 -
3
Employees

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

2025
2024
Number
Number
Total
7
6
4
Dividends
2025
2024
£
£
Final paid
121,500
42,500
Interim paid
128,500
61,000
250,000
103,500
5
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Motor vehicles
Total
£
£
£
£
Cost
At 1 August 2024
66,192
16,666
40,000
122,858
Additions
6,791
-
0
-
0
6,791
At 31 July 2025
72,983
16,666
40,000
129,649
Depreciation and impairment
At 1 August 2024
60,786
14,324
8,000
83,110
Depreciation charged in the year
3,049
351
8,000
11,400
At 31 July 2025
63,835
14,675
16,000
94,510
Carrying amount
At 31 July 2025
9,148
1,991
24,000
35,139
At 31 July 2024
5,406
2,342
32,000
39,748
ROLEPLAY UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 9 -
6
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
150,000
-
0
Movements in fixed asset investments
Shares in subsidiaries
£
Cost or valuation
At 1 August 2024
-
Additions
150,000
At 31 July 2025
150,000
Carrying amount
At 31 July 2025
150,000
At 31 July 2024
-
7
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
57,785
106,415
Amounts owed by group undertakings
-
0
180,000
Other debtors
3,543
85,327
61,328
371,742
8
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
39,841
30,000
Trade creditors
77,591
83,227
Taxation and social security
96,299
150,501
Other creditors
15,449
18,637
229,180
282,365
ROLEPLAY UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 10 -
9
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
99,159
50,000
Other creditors
38,982
42,189
138,141
92,189

The long-term loan of £14,700 (2024: £14,700) is secured by fixed charges over the assets of the business.

10
Finance lease obligations
2025
2024
Future minimum lease payments due under finance leases:
£
£
Within one year
3,207
5,484
In two to five years
24,282
27,489
27,489
32,973

Finance lease payments represent rentals payable by the company for certain items of plant and machinery. Leases include purchase options at the end of the lease period, and no restrictions are placed on the use of the assets. The average lease term is 4 years. All leases are on a fixed repayment basis and no arrangements have been entered into for contingent rental payments.

11
Retirement benefit schemes
2025
2024
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
3,677
2,645

The company operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the company in an independently administered fund.

At the balance sheet date unpaid contributions £964 (2024: £431) were due to the fund.

They are included in other creditors.

12
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
120
120
120
120
ROLEPLAY UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 11 -
13
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
£
£
13,686
12,759
14
Related party transactions

At the year end the company owed £14,700 (2024: £14,700) to a family member of the director.

Interest paid during the period was £3,750 (2024: £3,750)

During the year the company invoiced for services to the value of £8,379 (2024: £131,243) provided to a company under common control.

During the year the company was invoiced for services to the value of £35,909 (2023: £50,060) provided by a company under common control.

2025-07-31 2024-08-01 false false false 11 March 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity James Larter F Larter 04470600 2024-08-01 2025-07-31 04470600 2025-07-31 04470600 2024-07-31 04470600 core:PlantMachinery 2025-07-31 04470600 core:FurnitureFittings 2025-07-31 04470600 core:MotorVehicles 2025-07-31 04470600 core:PlantMachinery 2024-07-31 04470600 core:FurnitureFittings 2024-07-31 04470600 core:MotorVehicles 2024-07-31 04470600 core:CurrentFinancialInstruments core:WithinOneYear 2025-07-31 04470600 core:CurrentFinancialInstruments core:WithinOneYear 2024-07-31 04470600 core:Non-currentFinancialInstruments core:AfterOneYear 2025-07-31 04470600 core:Non-currentFinancialInstruments core:AfterOneYear 2024-07-31 04470600 core:CurrentFinancialInstruments 2025-07-31 04470600 core:CurrentFinancialInstruments 2024-07-31 04470600 core:Non-currentFinancialInstruments 2025-07-31 04470600 core:Non-currentFinancialInstruments 2024-07-31 04470600 core:ShareCapital 2025-07-31 04470600 core:ShareCapital 2024-07-31 04470600 core:SharePremium 2025-07-31 04470600 core:SharePremium 2024-07-31 04470600 core:RetainedEarningsAccumulatedLosses 2025-07-31 04470600 core:RetainedEarningsAccumulatedLosses 2024-07-31 04470600 core:ShareCapitalOrdinaryShareClass1 2025-07-31 04470600 core:ShareCapitalOrdinaryShareClass1 2024-07-31 04470600 bus:Director1 2024-08-01 2025-07-31 04470600 core:PlantMachinery 2024-08-01 2025-07-31 04470600 core:FurnitureFittings 2024-08-01 2025-07-31 04470600 core:MotorVehicles 2024-08-01 2025-07-31 04470600 2023-08-01 2024-07-31 04470600 core:PlantMachinery 2024-07-31 04470600 core:FurnitureFittings 2024-07-31 04470600 core:MotorVehicles 2024-07-31 04470600 2024-07-31 04470600 core:WithinOneYear 2025-07-31 04470600 core:WithinOneYear 2024-07-31 04470600 core:BetweenTwoFiveYears 2025-07-31 04470600 core:BetweenTwoFiveYears 2024-07-31 04470600 bus:OrdinaryShareClass1 2024-08-01 2025-07-31 04470600 bus:OrdinaryShareClass1 2025-07-31 04470600 bus:OrdinaryShareClass1 2024-07-31 04470600 bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 04470600 bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 04470600 bus:FRS102 2024-08-01 2025-07-31 04470600 bus:AuditExemptWithAccountantsReport 2024-08-01 2025-07-31 04470600 bus:CompanySecretary1 2024-08-01 2025-07-31 04470600 bus:FullAccounts 2024-08-01 2025-07-31 xbrli:pure xbrli:shares iso4217:GBP