Company No: 09473421 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	J Fabritius
	E Myers
	G Waxkirsh
	A Wolfson

REGISTERED OFFICE	Devonshire Business Centre Devonshire House
	Manor Way
	Borehamwood
	WD6 1QQ
	United Kingdom

COMPANY NUMBER

09473421 (England and Wales)

ACCOUNTANT	Alliotts LLP
	Manfield House
	1 Southampton Street
	London
	WC2R 0LR

	Note	2025		2024
		£		£
Fixed assets
Intangible assets	3	94,290		86,466
Tangible assets	4	192,627		79,060
		286,917		165,526
Current assets
Stocks	5	292,793		460,795
Debtors	6	167,454		60,828
Cash at bank and in hand	7	84,503		50,991
		544,750		572,614
Creditors: amounts falling due within one year	8	( 283,474)		( 391,796)
Net current assets		261,276		180,818
Total assets less current liabilities		548,193		346,344
Net assets		548,193		346,344
Capital and reserves
Called-up share capital	9	4,953		3,929
Share premium account		7,364,712		5,329,327
Profit and loss account		( 6,821,472 )		( 4,986,912 )
Total shareholders' funds		548,193		346,344

For the financial year ending 31 August 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Roto VR Ltd (registered number: 09473421) were approved and authorised for issue by the Board of Directors on 26 May 2026. They were signed on its behalf by:

E Myers Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Roto VR Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Devonshire Business Centre Devonshire House, Manor Way, Borehamwood, WD6 1QQ, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Exchange differences are recognised in the Profit and Loss Account in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Trademarks, patents and licences

5 years straight line

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery	3 years straight line
Tools and equipment	3 years straight line
Computer equipment	4 years straight line

Depreciation methods, useful lives and residual values are reviewed at each balance sheet date. The selection of these residual values and estimated lives requires the exercise of judgement. The directors are required to assess whether there is an indication of impairment to the carrying value of assets. In making that assessment, judgements are made in estimating value in use. The directors consider that the individual carrying values of assets are supportable by their value in use.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.

Equity instruments
Equity instruments issued by the Company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the Company.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		1

3. Intangible assets

	Trademarks, patents and licences		Total
	£		£
Cost
At 01 September 2024	109,788		109,788
Additions	13,524		13,524
At 31 August 2025	123,312		123,312
Accumulated amortisation
At 01 September 2024	23,322		23,322
Charge for the financial year	5,700		5,700
At 31 August 2025	29,022		29,022
Net book value
At 31 August 2025	94,290		94,290
At 31 August 2024	86,466		86,466

4. Tangible assets

	Plant and machinery		Tools and equipment		Computer equipment		Total
	£		£		£		£
Cost
At 01 September 2024	323,778		0		33,528		357,306
Additions	0		161,901		7,590		169,491
At 31 August 2025	323,778		161,901		41,118		526,797
Accumulated depreciation
At 01 September 2024	247,180		0		31,066		278,246
Charge for the financial year	39,356		14,738		1,830		55,924
At 31 August 2025	286,536		14,738		32,896		334,170
Net book value
At 31 August 2025	37,242		147,163		8,222		192,627
At 31 August 2024	76,598		0		2,462		79,060

5. Stocks

	2025		2024
	£		£
Finished goods	292,793		460,795

6. Debtors

	2025		2024
	£		£
Trade debtors	6,410		0
Corporation tax	113,667		0
Other debtors	47,377		60,828
	167,454		60,828

7. Cash and cash equivalents

	2025		2024
	£		£
Cash at bank and in hand	84,503		50,991

8. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans	20,975		34,465
Trade creditors	153,621		125,241
Other taxation and social security	59,120		13,354
Other creditors	49,758		218,736
	283,474		391,796

9. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
4,841,581 Ordinary shares of £ 0.001 each (2024: 3,817,065 shares of £ 0.001 each)	4,841.58		3,817.07
111,607 A Ordinary shares of £ 0.001 each	111.61		111.61
	4,953.19		3,928.68