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REGISTERED NUMBER: 04987005 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

P.J. Roche Limited

| P.J. Roche Limited (Registered number: 04987005) |

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| P.J. Roche Limited |

Company Information

for the Year Ended 31 December 2025

| DIRECTOR: | A A Fielding

| REGISTERED OFFICE: | Suite 3 Dovecot Court

| Stanley Grange

| Ormskirk Road

| Knowsley Village

| Merseyside

| L34 4AR

| REGISTERED NUMBER: | 04987005 (England and Wales)

| ACCOUNTANTS: | Corbett & Co Accountants Ltd

| Chartered Certified Accountants

| 555 Smithdown Road

| Liverpool

| Merseyside

| L15 5AF

| P.J. Roche Limited (Registered number: 04987005) |

Balance Sheet

31 December 2025

| 31.12.25 | 31.12.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 1,600 |  | 3,400 |  |

Property, plant and equipment | 5 | 40,817 |  | 38,802 |  |

42,417 |  | 42,202 |  |

CURRENT ASSETS

Debtors | 6 | 266,944 |  | 173,128 |  |

Cash at bank and in hand | 99,126 |  | 101,209 |  |

366,070 |  | 274,337 |  |

CREDITORS

Amounts falling due within one year | 7 | 135,696 |  | 98,779 |  |

NET CURRENT ASSETS | 230,374 |  | 175,558 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 272,791 |  | 217,760 |  |

CREDITORS

Amounts falling due after more than one year | 8 | 27,073 |  | 33,002 |  |

NET ASSETS | 245,718 |  | 184,758 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 245,618 |  | 184,658 |  |

SHAREHOLDERS' FUNDS | 245,718 |  | 184,758 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 director and authorised for issue on 22 April 2026 and were signed by:

A A Fielding - Director

| P.J. Roche Limited (Registered number: 04987005) |

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| P.J. Roche Limited is a private company, limited by shares , registered in England and Wales. 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

| Revenue 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 2021, is being amortised evenly over its estimated useful life of five 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.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Plant and machinery etc | - | 25% on reducing balance

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 16 (2024 - 10 ) .

| P.J. Roche Limited (Registered number: 04987005) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 January 2025 | 260,735 |  |

| Additions | 2,000 |  |

| At 31 December 2025 | 262,735 |  |

| AMORTISATION

| At 1 January 2025 | 257,335 |  |

| Charge for year | 3,800 |  |

| At 31 December 2025 | 261,135 |  |

| NET BOOK VALUE

| At 31 December 2025 | 1,600 |  |

| At 31 December 2024 | 3,400 |  |

5. | PROPERTY, PLANT AND EQUIPMENT

| Plant and

| machinery

| etc

£ |

| COST

| At 1 January 2025 | 88,820 |  |

| Additions | 26,528 |  |

| Disposals | (19,000 | ) |

| At 31 December 2025 | 96,348 |  |

| DEPRECIATION

| At 1 January 2025 | 50,018 |  |

| Charge for year | 13,607 |  |

| Eliminated on disposal | (8,094 | ) |

| At 31 December 2025 | 55,531 |  |

| NET BOOK VALUE

| At 31 December 2025 | 40,817 |  |

| At 31 December 2024 | 38,802 |  |

| P.J. Roche Limited (Registered number: 04987005) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

5. | PROPERTY, PLANT AND EQUIPMENT - continued

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Plant and

| machinery

| etc

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 49,159 |  |

| DEPRECIATION

| At 1 January 2025 | 21,507 |  |

| Charge for year | 6,913 |  |

| At 31 December 2025 | 28,420 |  |

| NET BOOK VALUE

| At 31 December 2025 | 20,739 |  |

| At 31 December 2024 | 27,652 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade debtors | 262,308 |  | 167,302 |  |

| Other debtors | 4,636 |  | 5,826 |  |

266,944 |  | 173,128 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Hire purchase contracts (see note 9) | 6,383 |  | 6,838 |  |

| Trade creditors | 18,535 |  | 14,208 |  |

| Taxation and social security | 109,459 |  | 63,087 |  |

| Other creditors | 1,319 |  | 14,646 |  |

135,696 |  | 98,779 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.12.25 |  | 31.12.24

£ | £ |

| Hire purchase contracts (see note 9) | 27,073 |  | 33,002 |  |

9. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Hire purchase |

| contracts |

| 31.12.25 |  | 31.12.24 |

£ | £ |

| Net obligations repayable:

| Within one year | 6,383 |  | 6,838 |  |

| Between one and five years | 27,073 |  | 33,002 |  |

33,456 |  | 39,840 |  |

| P.J. Roche Limited (Registered number: 04987005) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

9. | LEASING AGREEMENTS - continued

| Non-cancellable |

| operating leases |

| 31.12.25 |  | 31.12.24

£ | £ |

| Within one year | 37,531 |  | 26,436 |  |

| Between one and five years | 93,828 |  | 61,470 |  |

131,359 |  | 87,906 |  |

10. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is Mr A A & Mrs C C Fielding.