REGISTERED NUMBER: 04987005 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

P.J. Roche Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

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

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

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 ) .

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

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

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.