Roast HQ Limited

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

Registered number: SC684242

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		143,312		-

			143,312		-
CURRENT ASSETS
Stocks	5	86,559		247,831
Debtors	6	5,090,359		61,369
Cash at bank and in hand		2,291		1,041,685

		5,179,209		1,350,885
Creditors: Amounts Falling Due Within One Year	7	(5,415,774 )		(264,649 )

NET CURRENT ASSETS (LIABILITIES)			(236,565 )		1,086,236

TOTAL ASSETS LESS CURRENT LIABILITIES			(93,253 )		1,086,236

Creditors: Amounts Falling Due After More Than One Year	8		(17,662 )		(1,080,671 )

NET (LIABILITIES)/ASSETS			(110,915 )		5,565

CAPITAL AND RESERVES
Called up share capital	10		10		10
Profit and Loss Account			(110,925 )		5,555

SHAREHOLDERS' FUNDS			(110,915)		5,565

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Roast HQ Limited

Balance Sheet (continued)

As At 31 May 2025

For the year ending 31 May 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 Barry Knight

Director

24/03/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Roast HQ Limited is a private company, limited by shares, incorporated in Scotland, registered number SC684242 . The registered office is 6 Queensberry Avenue, Hillington Park, Glasgow, G52 4NL.

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

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

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. 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:

Freehold	Straightline Basis
Leasehold	Straightline Basis
Plant & Machinery	Straightline Basis
Motor Vehicles	Straightline Basis
Fixtures & Fittings	Straightline Basis
Computer Equipment	Straightline Basis

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. 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.

2.6. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

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Roast HQ Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2024: 6)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 June 2024	-	-	-	-	-
Additions	86,295	22,580	61,260	3,545	173,680

As at 31 May 2025	86,295	22,580	61,260	3,545	173,680

Depreciation
As at 1 June 2024	-	-	-	-	-
Provided during the period	15,721	3,680	10,554	413	30,368

As at 31 May 2025	15,721	3,680	10,554	413	30,368

Net Book Value
As at 31 May 2025	70,574	18,900	50,706	3,132	143,312

As at 1 June 2024	-	-	-	-	-

5. Stocks

	2025	2024
	£	£
Stock	86,559	247,831

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	70,415	64,571
Other debtors	-	(3,806 )
Other debtors (1)	5,216,406	-
Other debtors (2)	(200,000 )	-
Pension scheme prepayments	-	353
VAT	3,538	-
Net wages	-	251

	5,090,359	61,369

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Roast HQ Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	103,126	154,185
Bank loans and overdrafts	1,979	167
Other taxes and social security	4,285	20,599
VAT	-	349
Net wages	728	-
Other creditors	3,000,000	84,684
Other creditors (1)	1,404	-
Other creditors (2)	100,000	-
Other creditors (3)	4,167	-
Director's loan account	2,200,085	4,665

	5,415,774	264,649

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

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	17,662	20,000
Directors loan account	-	1,060,671

	17,662	1,080,671

9. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Later than one year and not later than five years	17,662	20,000

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	10	10

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