ROJO DISTRIBUTION (EUROPE) LIMITED

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—4

Registered number: 06783371

		2025		2024
	Notes	£	£	£	£
CURRENT ASSETS
Stocks	3	16,403		9,513
Debtors	4	39,559		35,159
Cash at bank and in hand		2,076		3,030

		58,038		47,702
Creditors: Amounts Falling Due Within One Year	5	(77,847 )		(56,348 )

NET CURRENT ASSETS (LIABILITIES)			(19,809 )		(8,646 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(19,809 )		(8,646 )

Creditors: Amounts Falling Due After More Than One Year	6		(98,554 )		(100,124 )

NET LIABILITIES			(118,363 )		(108,770 )

CAPITAL AND RESERVES
Called up share capital	7		1,000		1,000
Income Statement			(119,363 )		(109,770 )

SHAREHOLDERS' FUNDS			(118,363)		(108,770)

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ROJO DISTRIBUTION (EUROPE) LIMITED

Statement of Financial Position (continued)

As At 30 June 2025

For the year ending 30 June 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 Income Statement.

On behalf of the board

Mr David Salveson

Director

27 March 2026

The notes on pages 3 to 4 form part of these financial statements.

1. Accounting Policies

1.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The financial statements have been prepared on the going concern basis which assumes that the company will continue in operational existence for the forseeable future.

The validity of this assumption depends on the continued financial support from the director's related company, Rojo Australia Pty Ltd, where at the balance sheet date, was owed £98,554 (2024 - £100,124) by the company.

As this support is likley to be maintained the director believes it is appropriate for the financial statements to be prepared on the going concern basis.

1.2. 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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

1.3. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

3. Stocks

	2025	2024
	£	£
Stock	16,403	9,513

4. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	38,793	34,567
Other debtors	766	592

	39,559	35,159

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	77,847	56,348

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

	2025	2024
	£	£
Other creditors	98,554	100,124

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ROJO DISTRIBUTION (EUROPE) LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1,000	1,000

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