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REGISTERED NUMBER: 04922092 (England and Wales)

Audited Financial Statements

for the Year Ended 31 December 2025

for

Rousselet/Robatel UK Limited

Rousselet/Robatel UK Limited (Registered number: 04922092)

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 |

Rousselet/Robatel UK Limited

Company Information

for the Year Ended 31 December 2025

| DIRECTORS: | D Evans

| J Ribes

| REGISTERED OFFICE: | Carlton House

| High Street

| Higham Ferrers

| Northamptonshire

| NN10 8BW

| BUSINESS ADDRESS: | Parkside House

| 17 East Parade

| Harrogate

| North Yorkshire

| HG1 5LF

| REGISTERED NUMBER: | 04922092 (England and Wales)

| AUDITORS: | Willsons (Higham Ferrers) Ltd

| Chartered Accountants

| Statutory Auditors

| Carlton House

| High Street

| Higham Ferrers

| Northamptonshire

| NN10 8BW

Rousselet/Robatel UK Limited (Registered number: 04922092)

Balance Sheet

31 December 2025

| 31.12.25 | 31.12.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 176 |  | 37 |  |

176 |  | 37 |  |

CURRENT ASSETS

Debtors | 5 | 29,655 |  | 380 |  |

Cash at bank | 159,075 |  | 278,975 |  |

188,730 |  | 279,355 |  |

CREDITORS

Amounts falling due within one year | 6 | 220,500 |  | 222,642 |  |

NET CURRENT (LIABILITIES)/ASSETS | (31,770 | ) | 56,713 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | (31,594 | ) | 56,750 |  |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Retained earnings | (31,596 | ) | 56,748 |  |

SHAREHOLDERS' FUNDS | (31,594 | ) | 56,750 |  |

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 Board of Directors and authorised for issue on 5 May 2026 and were signed on its behalf by:

D Evans - Director

Rousselet/Robatel UK Limited (Registered number: 04922092)

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Rousselet/Robatel UK 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.

| Critical accounting judgements and key sources of estimation uncertainty

| Going concern

| As a subsidiary the company is reliant on its group. The directors having made enquiries of the group, and the company's financial position show that the company will continue to have adequate resources to continue in operational existence and meet its obligations as they fall due for a period of at least twelve months from the date of signing the financial statements. Therefore, the directors consider it appropriate to continue to prepare the financial statements as a going concern.

| Turnover

| Turnover represents the total invoice value, excluding value added tax, of sales made during the period.

| The company acts as a sales intermediary for the group, income is recognised based on the costs or cash outflow for arranging the provision of those goods.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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

| Computer equipment | - | 25% on reducing balance

| Taxation

| 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.

| Foreign currencies

| 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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Rousselet/Robatel UK Limited (Registered number: 04922092)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Leasing

| Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

| Debtors and creditors within one year

| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and |  | Computer |

| machinery |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 January 2025 | 80 |  | 1,696 |  | 1,776 |  |

| Additions | - |  | 198 |  | 198 |  |

| At 31 December 2025 | 80 |  | 1,894 |  | 1,974 |  |

| DEPRECIATION

| At 1 January 2025 | 78 |  | 1,661 |  | 1,739 |  |

| Charge for year | 1 |  | 58 |  | 59 |  |

| At 31 December 2025 | 79 |  | 1,719 |  | 1,798 |  |

| NET BOOK VALUE

| At 31 December 2025 | 1 |  | 175 |  | 176 |  |

| At 31 December 2024 | 2 |  | 35 |  | 37 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Amounts owed by group undertakings | 28,200 |  | - |  |

| Other debtors | 2 |  | 2 |  |

| Directors' current accounts | - |  | 54 |  |

| Tax | 141 |  | 141 |  |

| VAT | 1,312 |  | 183 |  |

29,655 |  | 380 |  |

Rousselet/Robatel UK Limited (Registered number: 04922092)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Social security and other taxes | 1,915 |  | 2,054 |  |

| Other creditors | 213,518 |  | 214,072 |  |

| Accrued expenses | 5,067 |  | 6,516 |  |

220,500 |  | 222,642 |  |

7. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Craig Baird FCA (Senior Statutory Auditor)

| for and on behalf of Willsons (Higham Ferrers) Ltd

8. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

| 31.12.25 |  | 31.12.24

£ | £ |

| D Evans

| Balance outstanding at start of year | 54 |  | - |  |

| Amounts advanced | - |  | 54 |  |

| Amounts repaid | (54 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | 54 |  |