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Registration number: 04350972

Road Solutions International Ltd
Annual Report and Unaudited Financial Statements
for the Year Ended 31 March 2026

Road Solutions International Ltd

(Registration number: 04350972)
Balance Sheet as at 31 March 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Intangible assets | 5 | - | 339
Tangible assets | 6 | 4,889 | 6,241
|  | 4,889 | 6,580
Current assets |  |  |
Stocks | 7 | 1,000 | 1,000
Debtors | 8 | - | 1,619
|  | 1,000 | 2,619
Creditors: Amounts falling due within one year | 9 | (139,726) | (173,006)
Net current liabilities |  | (138,726) | (170,387)
Total assets less current liabilities |  | (133,837) | (163,807)
Creditors: Amounts falling due after more than one year | 9 | (42,213) | (36,883)
Provisions for liabilities |  | (929) | (1,186)
Net liabilities |  | (176,979) | (201,876)
Capital and reserves |  |  |
Called up share capital |  | 1,000 | 1,000
Retained earnings |  | (177,979) | (202,876)
Shareholders' deficit |  | (176,979) | (201,876)

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Road Solutions International Ltd

(Registration number: 04350972)
Balance Sheet as at 31 March 2026

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006. The profit and loss account has not been delivered to the Registrar of Companies.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 2 June 2026

......................................... Mr Matthew Inman Director

Road Solutions International Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Pond Cottage
Well Hill
Green Moor
Sheffield
S35 7DQ

These financial statements were authorised for issue by the director on 2 June 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The presentation currency is GBP, rounded to the nearest £

Going concern

The financial statements have been prepared on a going concern basis. The company was significanly affected by COVID-19 and has made many steps to alter the business model.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Road Solutions International Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant and machinery | 20% reducing balance
Motor vehicles | 25% reducing balance

Intangible assets

Separately acquired trademarks and licences are shown at historical cost.
Trademarks, licences (including software) and customer-related intangible assets acquired in a business combination are recognised at fair value at the acquisition date.
Trademarks, licences and customer-related intangible assets have a finite useful life and are carried at cost less accumulated amortisation and any accumulated impairment losses.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Patent | Straight line over 10 years

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Road Solutions International Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2025 - 2).

Road Solutions International Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

4 | Profit/loss before tax

Arrived at after charging/(crediting)

| 2026 £ | 2025 £
Depreciation expense | 1,352 | 1,733
Amortisation expense | 339 | 2,292

Road Solutions International Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

5 | Intangible assets

| Trademarks, patents and licenses £ | Total £
Cost or valuation
At 1 April 2025 | 22,922 | 22,922
At 31 March 2026 | 22,922 | 22,922
Amortisation
At 1 April 2025 | 22,583 | 22,583
Amortisation charge | 339 | 339
At 31 March 2026 | 22,922 | 22,922
Carrying amount
At 31 March 2026 | - | -
At 31 March 2025 | 339 | 339

6 | Tangible assets

| Furniture, fittings and equipment £ | Motor vehicles £ | Other tangible assets £ | Total £
Cost or valuation
At 1 April 2025 | 5,933 | 24,517 | 28,540 | 58,990
At 31 March 2026 | 5,933 | 24,517 | 28,540 | 58,990
Depreciation
At 1 April 2025 | 4,991 | 22,441 | 25,317 | 52,749
Charge for the year | 188 | 519 | 645 | 1,352
At 31 March 2026 | 5,179 | 22,960 | 25,962 | 54,101
Carrying amount
At 31 March 2026 | 754 | 1,557 | 2,578 | 4,889
At 31 March 2025 | 942 | 2,076 | 3,223 | 6,241

7 | Stocks

| 2026 £ | 2025 £
Other inventories | 1,000 | 1,000

Road Solutions International Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

8 | Debtors

Current | 2026 £ | 2025 £
Prepayments | - | 1,619
| - | 1,619

9 | Creditors

Creditors: amounts falling due within one year

| Note | 2026 £ | 2025 £
Due within one year |  |  |
Loans and borrowings | 10 | 91,181 | 123,030
Trade creditors |  | 1,855 | 4,197
Taxation and social security |  | 2,834 | 716
Accruals and deferred income |  | 338 | 338
Other creditors |  | 43,518 | 44,725
|  | 139,726 | 173,006

Creditors: amounts falling due after more than one year

| Note | 2026 £ | 2025 £
Due after one year |  |  |
Loans and borrowings | 10 | 42,213 | 36,883

10 | Loans and borrowings

Non-current loans and borrowings

| 2026 £ | 2025 £
Bank borrowings | 42,213 | 36,883

Current loans and borrowings

| 2026 £ | 2025 £
Bank borrowings | 600 | 5,443
Bank overdrafts | 18,815 | 18,978
Other borrowings | 71,766 | 98,609
| 91,181 | 123,030