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Registered number: 16114905
Rollason Films Ltd
Unaudited Financial Statements
For the Period 3 December 2024 to 31 December 2025
Erdingsworth Business & Tax Advisors Ltd
Unit 3 Cuckoo Wharf, 427 Lichfield Road
Birmingham
B6 7SS
Rollason Films Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Rollason Films Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 16114905

| 31 December 2025
--- | ---
| Notes | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 31,500
Tangible Assets | 5 |  | 789
|  |  | 32,289
CURRENT ASSETS
Cash at bank and in hand |  | 31,244 |
|  | 31,244 |
Creditors: Amounts Falling Due Within One Year | 7 | (1,547 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 29,697
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 61,986
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (58,380 )
NET ASSETS |  |  | 3,606
CAPITAL AND RESERVES
Called up share capital | 9 |  | 1
Profit and Loss Account |  |  | 3,605
SHAREHOLDERS' FUNDS |  |  | 3,606

Page 1
Page 2
Rollason Films Ltd
Balance Sheet (continued)
As At 31 December 2025
For the period ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr B Rollason Director
5th May 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Rollason Films Ltd
Notes to the Financial Statements
For the Period 3 December 2024 to 31 December 2025
Notes to the Financial Statements
1. General Information
Rollason Films Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 16114905 . The registered office is Unit 3 Cuckoo Wharf, 427 Lichfield Road, Birmingham, B6 7SS .
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 15% reducing balance

2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
Rollason Films Ltd
Notes to the Financial Statements (continued)
For the Period 3 December 2024 to 31 December 2025
2.6.
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Share capital
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1
1
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 3 December 2024 | -
Additions | 35,000
As at 31 December 2025 | 35,000
Amortisation
As at 3 December 2024 | -
Provided during the period | 3,500
As at 31 December 2025 | 3,500
Net Book Value
As at 31 December 2025 | 31,500
As at 3 December 2024 | -

5. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 3 December 2024 | -
Additions | 928
As at 31 December 2025 | 928
Depreciation
As at 3 December 2024 | -
Provided during the period | 139
As at 31 December 2025 | 139
Net Book Value
As at 31 December 2025 | 789
As at 3 December 2024 | -

Page 4
Page 5
Rollason Films Ltd
Notes to the Financial Statements (continued)
For the Period 3 December 2024 to 31 December 2025
7. Creditors: Amounts Falling Due Within One Year

| 31 December 2025
--- | ---
| £
Taxation and social security | 1,547

8. Creditors: Amounts Falling Due After More Than One Year

| 31 December 2025
--- | ---
| £
Other creditors | 58,380

9. Share Capital

| 31 December 2025
--- | ---
| £
Allotted, Called up and fully paid | 1

Page 5