Rokama UK Pvt Ltd
Unaudited Financial Statements
For the period ended 31 July 2025
Pages for Filing with Registrar
Company Registration No. 15847507 (England and Wales)
Rokama UK Pvt Ltd
Company Information
Directors
A Ahmed
(Appointed 19 July 2024)
W Ahmed
(Appointed 23 September 2025)
Company number
15847507
Registered office
6th Floor 9 Appold Street
London
United Kingdom
EC2A 2AP
Rokama UK Pvt Ltd
Balance Sheet
As at 31 July 2025
31 July 2025
Page 1
2025
Notes
£
£
Current assets
Debtors
3
55,605
Cash at bank and in hand
50,010
105,615
Creditors: amounts falling due within one year
4
(105,097)
Net current assets
518
Capital and reserves
Called up share capital
5
5,000
Profit and loss reserves
(4,482)
Total equity
518

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

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

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

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

The financial statements were approved by the board of directors and authorised for issue on 16 April 2026 and are signed on its behalf by:
A Ahmed
Director
Company Registration No. 15847507
Rokama UK Pvt Ltd
Notes to the Financial Statements
For the period ended 31 July 2025
Page 2
1
Accounting policies
Company information

Rokama UK Pvt Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 6th Floor 9 Appold Street, London, United Kingdom, EC2A 2AP.

1.1
Reporting period

The annual financial statements are presented for a period longer than one year, due to the company being incorporated on 19 July 2024.

1.2
Basis of preparation

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 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.

1.3
Going concern

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

1.4
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.

1.5
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.

Rokama UK Pvt Ltd
Notes to the Financial Statements (Continued)
For the period ended 31 July 2025
1
Accounting policies
(Continued)
Page 3
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.

1.6
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.

1.7
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.

2
Employees

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

2025
Number
Total
2
Rokama UK Pvt Ltd
Notes to the Financial Statements (Continued)
For the period ended 31 July 2025
Page 4
3
Debtors
2025
Amounts falling due within one year:
£
Prepayments
55,605
4
Creditors: amounts falling due within one year
2025
£
Trade creditors
1,102
Other creditors
103,995
105,097
5
Called up share capital
2025
2025
Ordinary share capital
Number
£
Issued and fully paid
Ordinary shares of £10 each
500
5,000
6
Related party transactions

During the year the director's introduced capital of £45,010 to provide initial working capital for the company.

In addition, the directors paid legal and professional fees of £1,380 on behalf of the company, together with £55,605 of fees paid in advance of completion in relation to the purchase of a property, which has been recognised within prepayments.

These amounts have been recognised as unsecured, interest‑free loans from the director's and are repayable on demand.

The balance outstanding at the year end was £101,995.

2025
Amounts due to related parties
£
Key management personnel
101,995
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