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REGISTERED NUMBER: SC278774 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 January 2026

for

RKE UK Ltd

RKE UK Ltd (Registered number: SC278774)

Contents of the Financial Statements

for the Year Ended 31 January 2026

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

RKE UK Ltd

Company Information

for the Year Ended 31 January 2026

| DIRECTORS: | J Virhia

| P Virhia

| REGISTERED OFFICE: | Unit 3, Morris Park

| Glasgow

| G5 0YD

| REGISTERED NUMBER: | SC278774 (Scotland)

| ACCOUNTANTS: | KPP Glasgow South Ltd

| Chartered Certified Accountants

| Unit 3 , 37 Rosyth Road

| Morris Park

| Glasgow

| G5 0YE

RKE UK Ltd (Registered number: SC278774)

Balance Sheet

31 January 2026

| 31.1.26 | 31.1.25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 5,792 |  | 5,792 |  |

Tangible assets | 5 | 864 |  | 1,017 |  |

6,656 |  | 6,809 |  |

CURRENT ASSETS

Stocks | 6 | 2,700 |  | 2,357 |  |

Debtors | 7 | 895 |  | 850 |  |

Cash at bank and in hand | 20,796 |  | 14,109 |  |

24,391 |  | 17,316 |  |

CREDITORS

Amounts falling due within one year | 8 | 11,173 |  | 11,626 |  |

NET CURRENT ASSETS | 13,218 |  | 5,690 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 19,874 |  | 12,499 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 100 |  | 100 |  |

Retained earnings | 11 | 19,774 |  | 12,399 |  |

SHAREHOLDERS' FUNDS | 19,874 |  | 12,499 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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.

RKE UK Ltd (Registered number: SC278774)

Balance Sheet - continued

31 January 2026

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 22 April 2026 and were signed on its behalf by:

J Virhia - Director

RKE UK Ltd (Registered number: SC278774)

Notes to the Financial Statements

for the Year Ended 31 January 2026

1. | STATUTORY INFORMATION

| RKE UK 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.

| Turnover

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

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

| 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.

| Formation expenses are being amortised evenly over their estimated useful life of nil years.

| Tangible fixed assets

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

| Fixtures and fittings | - | 10% on reducing balance

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2025 - 3 ) .

4. | INTANGIBLE FIXED ASSETS

| Formation |

| Goodwill |  | expenses |  | Totals

£ | £ | £ |

| COST

| At 1 February 2025

| and 31 January 2026 | 5,738 |  | 54 |  | 5,792 |  |

| NET BOOK VALUE

| At 31 January 2026 | 5,738 |  | 54 |  | 5,792 |  |

| At 31 January 2025 | 5,738 |  | 54 |  | 5,792 |  |

RKE UK Ltd (Registered number: SC278774)

Notes to the Financial Statements - continued

for the Year Ended 31 January 2026

5. | TANGIBLE FIXED ASSETS

| Fixtures

| and

| fittings

£ |

| COST

| At 1 February 2025

| and 31 January 2026 | 6,345 |  |

| DEPRECIATION

| At 1 February 2025 | 5,328 |  |

| Charge for year | 153 |  |

| At 31 January 2026 | 5,481 |  |

| NET BOOK VALUE

| At 31 January 2026 | 864 |  |

| At 31 January 2025 | 1,017 |  |

6. | STOCKS

| 31.1.26 |  | 31.1.25

£ | £ |

| Stocks | 2,700 |  | 2,357 |  |

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

| 31.1.26 |  | 31.1.25

£ | £ |

| Debtors & prepaid charges | 895 |  | 850 |  |

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

| 31.1.26 |  | 31.1.25

£ | £ |

| Other loans (see note 9) | 1,960 |  | 1,960 |  |

| Creditors & accrued charges | 3,423 |  | 3,207 |  |

| Tax | 520 |  | - |  |

| Social security and other taxes | - |  | 165 |  |

| Directors' current accounts | 5,270 |  | 6,294 |  |

11,173 |  | 11,626 |  |

9. | LOANS

| An analysis of the maturity of loans is given below:

| 31.1.26 |  | 31.1.25

£ | £ |

| Amounts falling due within one year or on demand:

| Loan - Mrs S Virhia | 1,960 |  | 1,960 |  |

RKE UK Ltd (Registered number: SC278774)

Notes to the Financial Statements - continued

for the Year Ended 31 January 2026

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.1.26 |  | 31.1.25

| value: | £ | £ |

| 100 | Ordinary | 1 | 100 |  | 100 |  |

11. | RESERVES

| Retained

| earnings

£ |

| At 1 February 2025 | 12,399 |  |

| Profit for the year | 7,375 |  |

| At 31 January 2026 | 19,774 |  |