IRIS Accounts Production v25.4.12.37 13227138 Board of Directors 1.11.24 31.10.25 31.10.25 16.3.2026 false true false false true false Auditors Opinion Ordinary 1 1.00000 Ordinary 2 1.00000 Growth Shares 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 13227138 2024-10-31 13227138 2025-10-31 13227138 2024-11-01 2025-10-31 13227138 2024-02-29 13227138 2024-03-01 2024-10-31 13227138 2024-10-31 13227138 ns15:EnglandWales 2024-11-01 2025-10-31 13227138 ns14:PoundSterling 2024-11-01 2025-10-31 13227138 ns10:Director1 2024-11-01 2025-10-31 13227138 ns10:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 13227138 ns10:SmallEntities 2024-11-01 2025-10-31 13227138 ns10:Audited 2024-11-01 2025-10-31 13227138 ns10:SmallCompaniesRegimeForDirectorsReport 2024-11-01 2025-10-31 13227138 ns10:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 13227138 ns10:FullAccounts 2024-11-01 2025-10-31 13227138 ns10:OrdinaryShareClass1 2024-11-01 2025-10-31 13227138 ns10:OrdinaryShareClass2 2024-11-01 2025-10-31 13227138 ns10:OrdinaryShareClass3 2024-11-01 2025-10-31 13227138 ns10:Director2 2024-11-01 2025-10-31 13227138 ns10:RegisteredOffice 2024-11-01 2025-10-31 13227138 ns5:CurrentFinancialInstruments 2025-10-31 13227138 ns5:CurrentFinancialInstruments 2024-10-31 13227138 ns5:Non-currentFinancialInstruments 2025-10-31 13227138 ns5:Non-currentFinancialInstruments 2024-10-31 13227138 ns5:ShareCapital 2025-10-31 13227138 ns5:ShareCapital 2024-10-31 13227138 ns5:RetainedEarningsAccumulatedLosses 2025-10-31 13227138 ns5:RetainedEarningsAccumulatedLosses 2024-10-31 13227138 ns5:CostValuation 2024-10-31 13227138 ns5:DisposalsRepaymentsInvestments 2025-10-31 13227138 ns5:CostValuation 2025-10-31 13227138 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-10-31 13227138 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-10-31 13227138 ns5:MoreThanFiveYears ns5:Non-currentFinancialInstruments 2025-10-31 13227138 ns5:MoreThanFiveYears ns5:Non-currentFinancialInstruments 2024-10-31 13227138 ns10:OrdinaryShareClass1 2025-10-31 13227138 ns10:OrdinaryShareClass2 2025-10-31 13227138 ns10:OrdinaryShareClass3 2025-10-31 13227138 ns5:RetainedEarningsAccumulatedLosses 2024-10-31 13227138 ns5:RetainedEarningsAccumulatedLosses 2024-11-01 2025-10-31

REGISTERED NUMBER: 13227138 (England and Wales)

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31ST OCTOBER 2025 |

| FOR |

| ROFTEK HOLDINGS LIMITED |

ROFTEK HOLDINGS LIMITED (REGISTERED NUMBER: 13227138)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST OCTOBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

ROFTEK HOLDINGS LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31ST OCTOBER 2025

| DIRECTORS: | S K Rothwell

| A J T Scott

| REGISTERED OFFICE: | The Estate Office Rotherfield Park

| East Tisted

| Alton

| Hampshire

| GU34 3QN

| REGISTERED NUMBER: | 13227138 (England and Wales)

| AUDITORS: | Shaw Gibbs (Audit) Limited

| Chartered Certified Accountants

| Statutory Auditor

| 25 St Thomas Street

| Winchester

| Hampshire

| SO23 9HJ

ROFTEK HOLDINGS LIMITED (REGISTERED NUMBER: 13227138)

BALANCE SHEET

31ST OCTOBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 4 | 6,591,490 |  | 2,921,490 |  |

CURRENT ASSETS

Debtors | 5 | 39,852 |  | 39,852 |  |

CREDITORS

Amounts falling due within one year | 6 | 63,090 |  | 141,384 |  |

NET CURRENT LIABILITIES | (23,238 | ) | (101,532 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 6,568,252 |  | 2,819,958 |  |

CREDITORS

Amounts falling due after more than one year | 7 | 6,147,926 |  | 6,397,926 |  |

NET ASSETS/(LIABILITIES) | 420,326 |  | (3,577,968 | ) |

CAPITAL AND RESERVES

Called up share capital | 9 | 126,470 |  | 126,470 |  |

Retained earnings | 10 | 293,856 |  | (3,704,438 | ) |

SHAREHOLDERS' FUNDS | 420,326 |  | (3,577,968 | ) |

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 9th March 2026 and were signed on its behalf by:

A J T Scott - Director

ROFTEK HOLDINGS LIMITED (REGISTERED NUMBER: 13227138)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST OCTOBER 2025

1. | STATEMENT OF COMPLIANCE

| Roftek Holdings Limited is a private company, limited by shares and incorporated in England and Wales. The address of the registered office is The Estate Office Rotherfield Park, East Tisted, Alton, Hampshire, England, GU34 3QN. The registration number is 13227138.

| The financial statements are presented in sterling, which is the functional currency of the company, and rounded to the nearest pound.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared in accordance with the Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| The financial period was shorten to the 31st October to be coterminous with its ultimate parent company in the prior year. As a result the comparatives are not entirely comparable.

| Preparation of consolidated financial statements

| The financial statements contain information about Roftek Holdings Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 400 of the Companies Act 2006 from the requirements to prepare consolidated financial statements as it and its subsidiary undertaking are included by full consolidation in the consolidated financial statements of its parent, Noar, Limited, Estate Office Rotherfield Park Estate, East Tisted, Alton, England, GU34 3QN.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Management fee income is recognised in the period to which the income relates.

| Investments in subsidiaries

| Investments in subsidiaries are recognised at cost, less any impairment. If an investment is impaired the loss is calculated as the difference between the carrying amount and the present value of the estimated cash flows discounted at the effective interest rate. The impairment loss is recognised in the profit or loss.

| If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the profit and loss.

| 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.

ROFTEK HOLDINGS LIMITED (REGISTERED NUMBER: 13227138)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST OCTOBER 2025

2. | ACCOUNTING POLICIES - continued

| 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. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1st November 2024 | 11,261,403 |  |

| Disposals | (330,000 | ) |

| At 31st October 2025 | 10,931,403 |  |

| PROVISIONS

| At 1st November 2024 | 8,339,913 |  |

| Reversal of impairments | (4,000,000 | ) |

| At 31st October 2025 | 4,339,913 |  |

| NET BOOK VALUE

| At 31st October 2025 | 6,591,490 |  |

| At 31st October 2024 | 2,921,490 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other debtors | 19,852 |  | 19,852 |  |

| Prepayments and accrued income | 20,000 |  | 20,000 |  |

39,852 |  | 39,852 |  |

ROFTEK HOLDINGS LIMITED (REGISTERED NUMBER: 13227138)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST OCTOBER 2025

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Amounts owed to group undertakings | 12,583 |  | 88,788 |  |

| Accruals and deferred income | 50,507 |  | 52,596 |  |

63,090 |  | 141,384 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other loans - 1-2 years | 2,286,044 |  | 2,536,044 |  |

| Amounts owed to group undertakings | 3,861,882 |  | 3,861,882 |  |

6,147,926 |  | 6,397,926 |  |

8. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Other loans | 6,147,926 |  | 6,397,926 |  |

| The company's other loans are secured on the company's assets and undertakings by way of a fixed and floating charge.

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 24,999 | Ordinary 1 | 1 | 24,999 |  | 24,999 |  |

| 75,001 | Ordinary 2 | 1 | 75,001 |  | 75,001 |  |

100,000 |  | 100,000 |  |

| Allotted and issued:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 26,470 | Growth shares | 1 | 26,470 |  | 26,470 |  |

ROFTEK HOLDINGS LIMITED (REGISTERED NUMBER: 13227138)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST OCTOBER 2025

10. | RESERVES

| Retained

| earnings

£ |

| At 1st November 2024 | (3,704,438 | ) |

| Profit for the year | 3,998,294 |  |

| At 31st October 2025 | 293,856 |  |

11. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Harriet Sergeant BA (Hons) FCA (Senior Statutory Auditor)

| for and on behalf of Shaw Gibbs (Audit) Limited

12. | RELATED PARTY DISCLOSURES

| Shareholders of the company owe £19,852 (2024: 19,852) in relation to unpaid share capital and this balance is interest free.

13. | ULTIMATE CONTROLLING PARTY

| The company's parent company and controlling company is Noar, Limited, a private company, limited by shares, incorporated in England and Wales. The address of the registered office is Estate Office Rotherfield Park Estate, East Tisted, Alton, England, GU34 3QN. The registration number is 10520077.

| The smallest and largest group which results are consolidated is that headed by Noar, Limited. The consolidated financial statements are available to the public and can be obtained from Companies House.