IRIS Accounts Production v26.1.0.640 SC519935 Board of Directors 1.12.24 30.11.25 30.11.25 false true false false true false Fair value model iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC519935 2024-11-30 SC519935 2025-11-30 SC519935 2024-12-01 2025-11-30 SC519935 2023-11-30 SC519935 2023-12-01 2024-11-30 SC519935 2024-11-30 SC519935 ns15:Scotland 2024-12-01 2025-11-30 SC519935 ns14:PoundSterling 2024-12-01 2025-11-30 SC519935 ns10:Director1 2024-12-01 2025-11-30 SC519935 ns10:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 SC519935 ns10:SmallEntities 2024-12-01 2025-11-30 SC519935 ns10:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 SC519935 ns10:SmallCompaniesRegimeForDirectorsReport 2024-12-01 2025-11-30 SC519935 ns10:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 SC519935 ns10:FullAccounts 2024-12-01 2025-11-30 SC519935 ns10:Director2 2024-12-01 2025-11-30 SC519935 ns10:RegisteredOffice 2024-12-01 2025-11-30 SC519935 ns5:CurrentFinancialInstruments 2025-11-30 SC519935 ns5:CurrentFinancialInstruments 2024-11-30 SC519935 ns5:ShareCapital 2025-11-30 SC519935 ns5:ShareCapital 2024-11-30 SC519935 ns5:FurtherSpecificReserve1ComponentTotalEquity 2025-11-30 SC519935 ns5:FurtherSpecificReserve1ComponentTotalEquity 2024-11-30 SC519935 ns5:RetainedEarningsAccumulatedLosses 2025-11-30 SC519935 ns5:RetainedEarningsAccumulatedLosses 2024-11-30 SC519935 ns5:IntangibleAssetsOtherThanGoodwill 2024-12-01 2025-11-30 SC519935 ns5:PatentsTrademarksLicencesConcessionsSimilar 2024-12-01 2025-11-30 SC519935 ns5:PlantMachinery 2024-12-01 2025-11-30 SC519935 ns5:PlantMachinery 2024-11-30 SC519935 ns5:PlantMachinery 2025-11-30 SC519935 ns5:PlantMachinery 2024-11-30 SC519935 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-11-30 SC519935 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-11-30

REGISTERED NUMBER: SC519935 (Scotland)

| ROOLCO LTD |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 NOVEMBER 2025 |

| ROOLCO LTD (REGISTERED NUMBER: SC519935) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| ROOLCO LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 NOVEMBER 2025

| DIRECTORS: | C H E Dumas

| Mrs V J Dumas

| REGISTERED OFFICE: | West Hall

| Cupar

| Fife

| KY15 4NA

| REGISTERED NUMBER: | SC519935 (Scotland)

| ACCOUNTANTS: | Morris Crocker

| Chartered Accountants

| Lake House

| 2 Port Way

| Port Solent

| Portsmouth

| Hampshire

| PO6 4TY

| ROOLCO LTD (REGISTERED NUMBER: SC519935) |

BALANCE SHEET

30 NOVEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 12,655 |  | 15,818 |  |

Investment property | 5 | 944,000 |  | 944,000 |  |

956,655 |  | 959,818 |  |

CURRENT ASSETS

Debtors | 6 | 1,290 |  | 1,537 |  |

Cash at bank | 35,793 |  | 36,084 |  |

37,083 |  | 37,621 |  |

CREDITORS

Amounts falling due within one year | 7 | 580,536 |  | 625,879 |  |

NET CURRENT LIABILITIES | (543,453 | ) | (588,258 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 413,202 |  | 371,560 |  |

PROVISIONS FOR LIABILITIES | 69,749 |  | 69,749 |  |

NET ASSETS | 343,453 |  | 301,811 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Other reserves | 209,247 |  | 209,247 |  |

Retained earnings | 134,106 |  | 92,464 |  |

343,453 |  | 301,811 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

| ROOLCO LTD (REGISTERED NUMBER: SC519935) |

BALANCE SHEET - continued

30 NOVEMBER 2025

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 30 April 2026 and were signed on its behalf by:

C H E Dumas - Director

| ROOLCO LTD (REGISTERED NUMBER: SC519935) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

1. | STATUTORY INFORMATION

| Roolco Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

| Turnover

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

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Franchise fees have been fully amortised in the current year.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery etc | - | 20% on reducing balance

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Financial instruments

| The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties and investments in non-puttable ordinary shares.

| Trade and other debtors

| Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment

| Cash and cash equivalents

| Cash and cash equivalents comprise cash at bank and on hand, deposits with banks and other short-term highly liquid investments and bank overdrafts. In the balance sheet, bank overdrafts are shown within borrowings or current liabilities.

| Trade and other creditors

| Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method

| ROOLCO LTD (REGISTERED NUMBER: SC519935) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 NOVEMBER 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| 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.

| Going concern

| The company has the continued financial support of its directors, who have agreed not to request

| repayment of their loans until the company has the funds available. On this basis the directors of

| Roolco Ltd consider it appropriate to prepare accounts on the going concern basis. The

| financial statements do not include any adjustments that would result in the company suffering further trading losses.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 December 2024

| and 30 November 2025 | 98,337 |  |

| DEPRECIATION

| At 1 December 2024 | 82,519 |  |

| Charge for year | 3,163 |  |

| At 30 November 2025 | 85,682 |  |

| NET BOOK VALUE

| At 30 November 2025 | 12,655 |  |

| At 30 November 2024 | 15,818 |  |

| ROOLCO LTD (REGISTERED NUMBER: SC519935) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 NOVEMBER 2025

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 December 2024

| and 30 November 2025 | 944,000 |  |

| NET BOOK VALUE

| At 30 November 2025 | 944,000 |  |

| At 30 November 2024 | 944,000 |  |

| Fair value at 30 November 2025 is represented by:

£ |

| Valuation in 2024 | 278,996 |  |

| Cost | 665,004 |  |

944,000 |  |

| If investment property had not been revalued it would have been included at the following historical cost:

2025 | 2024 |

£ | £ |

| Cost | 665,004 |  | 665,004 |  |

| Investment property was valued on an open market basis on 30 November 2025 by the directors .

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

2025 | 2024 |

£ | £ |

| Other debtors | 1,290 |  | 1,537 |  |

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

2025 | 2024 |

£ | £ |

| Taxation and social security | 11,053 |  | 12,303 |  |

| Other creditors | 569,483 |  | 613,576 |  |

580,536 |  | 625,879 |  |