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Registered number: 06923066 ROQ Limited Financial statements Information for filing with the registrar for the year ended 30 September 2025
ROQ Limited Registered number: 06923066 Balance Sheet as at 30 September 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 5 |  | 31,538 |  | 60,189
Investments | 6 |  | - |  | 25,000
|  |  | 31,538 |  | 85,189
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 7 | 1,278,925 |  | 1,169,090 |
Cash at bank and in hand | 8 | 1,179,932 |  | 843,534 |
|  | 2,458,857 |  | 2,012,624 |
Creditors: amounts falling due within one year | 9 | (1,129,002) |  | (1,095,312) |
Net current assets |  |  | 1,329,855 |  | 917,312
Total assets less current liabilities |  |  | 1,361,393 |  | 1,002,501
Provisions for liabilities |  |  |  |  |
Deferred tax |  | - |  | (8,548) |
|  |  | - |  | (8,548)
Net assets |  |  | 1,361,393 |  | 993,953
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 59 |  | 68
Capital redemption reserve |  |  | 81 |  | 72
Profit and loss account |  |  | 1,361,253 |  | 993,813
|  |  | 1,361,393 |  | 993,953
Page 1
ROQ Limited Registered number: 06923066 Balance Sheet (continued) as at 30 September 2025 The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
S J Johnson
Director
Date: 29 January 2026
The notes on pages 3 to 11 form part of these financial statements. Page 2
ROQ Limited Notes to the Financial Statements for the year ended 30 September 2025
1. | General information
ROQ Limited is a private company limited by shares and incorporated in England and Wales, company number 06923066. The address of the registered office is Strawberry Fields Digital Hub, Euxton Lane, Chorley, Lancashire, England, PR7 1PS. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument. Page 3
ROQ Limited Notes to the Financial Statements for the year ended 30 September 2025 2.Accounting policies (continued)
| 2.5 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.6 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.7 | Exceptional items
Exceptional items are transactions that fall within the ordinary activities of the Company but are presented separately due to their size or incidence. Page 4
ROQ Limited Notes to the Financial Statements for the year ended 30 September 2025 2.Accounting policies (continued)
| 2.8 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years. The estimated useful lives range as follows:
|  |  |  | Development expenditure | - | 10 | years
| 2.9 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the following methods. Depreciation is provided on the following basis:
|  |  |  | Office equipment | - | 25% | straight line
|  |  |  | Computer equipment | - | 33% | straight line
|  |  |  | Website | - | 25% | straight line
| 2.10 | Impairment of fixed assets and goodwill
Assets that are subject to depreciation or amortisation are assessed at each balance sheet date to determine whether there is any indication that the assets are impaired. Where there is any indication that an asset may be impaired, the carrying value of the asset (or cash-generating unit to which the asset has been allocated) is tested for impairment. An impairment loss is recognised for the amount by which the asset's carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset's (or CGU's) fair value less costs to sell and value in use. For the purposes of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash flows (CGUs). Non-financial assets that have been previously impaired are reviewed at each balance sheet date to assess whether there is any indication that the impairment losses recognised in prior periods may no longer exist or may have decreased.
| 2.11 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of comprehensive income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment. Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period. Page 5
ROQ Limited Notes to the Financial Statements for the year ended 30 September 2025 2.Accounting policies (continued)
| 2.12 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.13 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.14 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.15 | Holiday pay accrual
A liability is recognised to the extent of any unused holiday pay entitlement which is accrued at the balance sheet date and carried forward to future periods. This is measured at the undiscounted salary cost of the future holiday entitlement so accrued at the balance sheet date.
| 2.16 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss. Page 6
ROQ Limited Notes to the Financial Statements for the year ended 30 September 2025 2.Accounting policies (continued)
| 2.17 | Financial instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of comprehensive income. For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract. Financial assets and liabilities are offset and the net amount reported in the Balance sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
| 2.18 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 106 (2024 - 101).
Page 7
ROQ Limited Notes to the Financial Statements for the year ended 30 September 2025
4. | Intangible assets
|  | Development expenditure
|  | £
| Cost |
| At 1 October 2024 | 193,779
| At 30 September 2025 | 193,779
| Amortisation |
| At 1 October 2024 | 193,779
| At 30 September 2025 | 193,779
| Net book value |
| At 30 September 2025 | -
| At 30 September 2024 | -
Page 8
ROQ Limited Notes to the Financial Statements for the year ended 30 September 2025
5. | Tangible fixed assets
|  | Office equipment | Computer equipment | Website | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 October 2024 | 110,040 | 261,829 | 40,087 | 411,956
| Additions | 1,390 | 12,208 | - | 13,598
| Disposals | (8,195) | (1,786) | - | (9,981)
| At 30 September 2025 | 103,235 | 272,251 | 40,087 | 415,573
| Depreciation |  |  |  |
| At 1 October 2024 | 91,436 | 220,244 | 40,087 | 351,767
| Charge for the year | 7,815 | 30,695 | - | 38,510
| Disposals | (4,829) | (1,413) | - | (6,242)
| At 30 September 2025 | 94,422 | 249,526 | 40,087 | 384,035
| Net book value |  |  |  |
| At 30 September 2025 | 8,813 | 22,725 | - | 31,538
| At 30 September 2024 | 18,604 | 41,585 | - | 60,189
Page 9
ROQ Limited Notes to the Financial Statements for the year ended 30 September 2025
6. | Fixed asset investments
|  | Unlisted investments
|  | £
| At 1 October 2024 | 25,000
| Disposals | (25,000)
| At 30 September 2025 | -
7. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 1,129,764 | 1,065,404
| Other debtors | - | 213
| Prepayments and accrued income | 149,131 | 103,473
| Deferred taxation | 30 | -
|  | 1,278,925 | 1,169,090
8. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 1,179,932 | 843,534
|  | 1,179,932 | 843,534
9. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 153,587 | 188,416
| Corporation tax | 317,650 | 303,957
| Other taxation and social security | 394,974 | 323,627
| Other creditors | 50,385 | 43,585
| Accruals and deferred income | 212,406 | 235,727
|  | 1,129,002 | 1,095,312
Page 10
ROQ Limited Notes to the Financial Statements for the year ended 30 September 2025
10. | Pension commitments
The company operates a defined pension contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £211,768 (2024: £179,348). Contributions totalling £31,437 (2024: £25,770) were payable to the fund at the balance sheet date and are included in other creditors.
11. | Commitments under operating leases
| At 30 September 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Not later than 1 year | - | 96,422
|  | - | 96,422
12. | Transactions with directors
During the year, interest-free advances were made to two directors (2024 - 1 director). The maximum balances outstanding during the year were £298,500 (2024: £191,250) and £NIL (2024: £213) is outstanding at the balance sheet date, as at the year ended 30 September 2025.
13. | Controlling party
The company is controlled by Mr S Johnson who holds the majority of the voting share capital.
14. | Auditors' information
The auditors' report on the financial statements for the year ended 30 September 2025 was unqualified. The audit report was signed on 29 January 2026 by John Glover (senior statutory auditor) on behalf of Hurst Accountants Limited.
Page 11