IRIS Accounts Production v26.1.10.61 05673865 Board of Directors Board of Directors 1.10.24 30.9.25 30.9.25 false true false false true false Fair value model Ordinary 'A' shares 1.00000 Ordinary 'B' shares 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 05673865 2024-09-30 05673865 2025-09-30 05673865 2024-10-01 2025-09-30 05673865 2023-09-30 05673865 2023-10-01 2024-09-30 05673865 2024-09-30 05673865 ns15:EnglandWales 2024-10-01 2025-09-30 05673865 ns14:PoundSterling 2024-10-01 2025-09-30 05673865 ns10:Director1 2024-10-01 2025-09-30 05673865 ns10:Director2 2024-10-01 2025-09-30 05673865 ns10:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 05673865 ns10:SmallEntities 2024-10-01 2025-09-30 05673865 ns10:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 05673865 ns10:SmallCompaniesRegimeForDirectorsReport 2024-10-01 2025-09-30 05673865 ns10:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 05673865 ns10:FullAccounts 2024-10-01 2025-09-30 05673865 ns10:OrdinaryShareClass1 2024-10-01 2025-09-30 05673865 ns10:OrdinaryShareClass2 2024-10-01 2025-09-30 05673865 ns10:Director3 2024-10-01 2025-09-30 05673865 ns10:CompanySecretary1 2024-10-01 2025-09-30 05673865 ns10:RegisteredOffice 2024-10-01 2025-09-30 05673865 ns5:CurrentFinancialInstruments 2025-09-30 05673865 ns5:CurrentFinancialInstruments 2024-09-30 05673865 ns5:Non-currentFinancialInstruments 2025-09-30 05673865 ns5:Non-currentFinancialInstruments 2024-09-30 05673865 ns5:ShareCapital 2025-09-30 05673865 ns5:ShareCapital 2024-09-30 05673865 ns5:SharePremium 2025-09-30 05673865 ns5:SharePremium 2024-09-30 05673865 ns5:RetainedEarningsAccumulatedLosses 2025-09-30 05673865 ns5:RetainedEarningsAccumulatedLosses 2024-09-30 05673865 ns5:OwnedOrFreeholdAssets ns5:LandBuildings 2024-10-01 2025-09-30 05673865 ns5:LeaseholdImprovements 2024-10-01 2025-09-30 05673865 ns5:PlantMachinery 2024-10-01 2025-09-30 05673865 ns5:FurnitureFittings 2024-10-01 2025-09-30 05673865 ns5:MotorVehicles 2024-10-01 2025-09-30 05673865 ns5:ComputerEquipment 2024-10-01 2025-09-30 05673865 ns5:LandBuildings 2024-09-30 05673865 ns5:LeaseholdImprovements 2024-09-30 05673865 ns5:PlantMachinery 2024-09-30 05673865 ns5:LandBuildings 2024-10-01 2025-09-30 05673865 ns5:LandBuildings 2025-09-30 05673865 ns5:LeaseholdImprovements 2025-09-30 05673865 ns5:PlantMachinery 2025-09-30 05673865 ns5:LandBuildings 2024-09-30 05673865 ns5:LeaseholdImprovements 2024-09-30 05673865 ns5:PlantMachinery 2024-09-30 05673865 ns5:FurnitureFittings 2024-09-30 05673865 ns5:MotorVehicles 2024-09-30 05673865 ns5:ComputerEquipment 2024-09-30 05673865 ns5:FurnitureFittings 2025-09-30 05673865 ns5:MotorVehicles 2025-09-30 05673865 ns5:ComputerEquipment 2025-09-30 05673865 ns5:FurnitureFittings 2024-09-30 05673865 ns5:MotorVehicles 2024-09-30 05673865 ns5:ComputerEquipment 2024-09-30 05673865 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-09-30 05673865 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-09-30 05673865 ns10:OrdinaryShareClass1 2025-09-30 05673865 ns10:OrdinaryShareClass2 2025-09-30

REGISTERED NUMBER: 05673865 (England and Wales)

ROJAC (UK) LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

ROJAC (UK) LIMITED (REGISTERED NUMBER: 05673865)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

ROJAC (UK) LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| DIRECTORS: | J S Jackson

| S J Roberts

| M R J Roberts

| SECRETARY: | J S Jackson

| REGISTERED OFFICE: | 26 Wincham Lane

| Wincham

| Northwich

| Cheshire

| CW9 6DE

| REGISTERED NUMBER: | 05673865 (England and Wales)

| ACCOUNTANTS: | Murray Smith LLP

| Chartered Accountants

| Darland House

| 44 Winnington Hill

| Northwich

| Cheshire

| CW8 1AU

ROJAC (UK) LIMITED (REGISTERED NUMBER: 05673865)

BALANCE SHEET

30 SEPTEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 1,115,529 |  | 1,128,145 |  |

Investment property | 5 | 240,000 |  | 240,000 |  |

1,355,529 |  | 1,368,145 |  |

CURRENT ASSETS

Debtors | 6 | 197,180 |  | 361,492 |  |

Cash at bank and in hand | 139,956 |  | 34 |  |

337,136 |  | 361,526 |  |

CREDITORS

Amounts falling due within one year | 7 | 77,717 |  | 125,901 |  |

NET CURRENT ASSETS | 259,419 |  | 235,625 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,614,948 |  | 1,603,770 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (489,071 | ) | (489,071 | ) |

PROVISIONS FOR LIABILITIES | (2,739 | ) | (4,983 | ) |

NET ASSETS | 1,123,138 |  | 1,109,716 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 1,960 |  | 1,960 |  |

Share premium | 499,040 |  | 499,040 |  |

Retained earnings | 622,138 |  | 608,716 |  |

SHAREHOLDERS' FUNDS | 1,123,138 |  | 1,109,716 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

ROJAC (UK) LIMITED (REGISTERED NUMBER: 05673865)

BALANCE SHEET - continued

30 SEPTEMBER 2025

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 4 June 2026 and were signed on its behalf by:

J S Jackson - Director

M R J Roberts - Director

ROJAC (UK) LIMITED (REGISTERED NUMBER: 05673865)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | STATUTORY INFORMATION

| Rojac (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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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

| Turnover represents the value of services provided during the period net of Value Added Tax.

| Tangible fixed assets

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

| Freehold land | - | Nil

| Improvements to property | - | 15% on cost

| Plant and machinery | - | 15% on cost

| Container covers | - | 33% on cost

| Vehicles and mobile plant | - | 15% on cost

| Computer equipment | - | 25% on cost

| Tangible fixed assets are stated at cost, net of depreciation and any provision for impairment.

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| 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.

ROJAC (UK) LIMITED (REGISTERED NUMBER: 05673865)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

2. | ACCOUNTING POLICIES - continued

| 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 the business.

| Trade debtors are recognised initially at the transaction price. 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.

| 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.

| 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 the present value basis.

| Dividends

| A dividend distribution to the company's shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

| Government grants

| Grants are included in the profit and loss account on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown on the balance sheet. Where income is received in advance of meeting any performance-related conditions there is not unconditional entitlement to the income and its recognition is deferred and included in creditors as deferred income until the performance-related conditions are met. Where entitlement occurs before income is received, the income is accrued.

ROJAC (UK) LIMITED (REGISTERED NUMBER: 05673865)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Provisions

| Provisions are recognised when the company has a present legal or constructive obligation as a result of past events; it is probable that an outflow of resources will be required to settle the obligation; and the amount has been reliably estimated. Provisions are not recognised for future operating losses. Provisions are measured at the present value of management's best estimate of the expenditure required to settle the present obligation at the end of the reporting period, and are discounted to present value where the effect is material.

| Employee benefits

| (a) Wages and salaries and annual leave

| Liabilities for wages and salaries and annual leave are recognised and are measured as the amount unpaid at the reporting date at current pay rates in respect of employees' services up to that date. They are expected to be settled within one year.

| (b) Pensions

| The company operates a defined contribution pension scheme. The amount charged to the profit and loss account in respect of pension costs and the post-retirement benefits is the contributions payable in the year. Differences between contributions payable in the year and contributions actually paid are shown as either accruals or prepayments in the balance sheet.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2024 - 7 ) .

4. | TANGIBLE FIXED ASSETS

| Improvements |

| Freehold |  | to |  | Plant and

| land |  | property |  | machinery

£ | £ | £ |

| COST

| At 1 October 2024 | 1,088,500 |  | 2,412 |  | 280,875 |  |

| Additions | - |  | - |  | 1,000 |  |

| Disposals | - |  | - |  | (5,500 | ) |

| At 30 September 2025 | 1,088,500 |  | 2,412 |  | 276,375 |  |

| DEPRECIATION

| At 1 October 2024 | - |  | 2,412 |  | 255,034 |  |

| Charge for year | - |  | - |  | 8,028 |  |

| Eliminated on disposal | - |  | - |  | (5,500 | ) |

| At 30 September 2025 | - |  | 2,412 |  | 257,562 |  |

| NET BOOK VALUE

| At 30 September 2025 | 1,088,500 |  | - |  | 18,813 |  |

| At 30 September 2024 | 1,088,500 |  | - |  | 25,841 |  |

ROJAC (UK) LIMITED (REGISTERED NUMBER: 05673865)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

4. | TANGIBLE FIXED ASSETS - continued

| Vehicles |

| and |

| Container |  | mobile |  | Computer |

| covers |  | plant |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 October 2024 | 3,729 |  | 399,748 |  | 25,345 |  | 1,800,609 |  |

| Additions | - |  | - |  | - |  | 1,000 |  |

| Disposals | - |  | (22,500 | ) | - |  | (28,000 | ) |

| At 30 September 2025 | 3,729 |  | 377,248 |  | 25,345 |  | 1,773,609 |  |

| DEPRECIATION

| At 1 October 2024 | 3,729 |  | 387,603 |  | 23,686 |  | 672,464 |  |

| Charge for year | - |  | 5,068 |  | 520 |  | 13,616 |  |

| Eliminated on disposal | - |  | (22,500 | ) | - |  | (28,000 | ) |

| At 30 September 2025 | 3,729 |  | 370,171 |  | 24,206 |  | 658,080 |  |

| NET BOOK VALUE

| At 30 September 2025 | - |  | 7,077 |  | 1,139 |  | 1,115,529 |  |

| At 30 September 2024 | - |  | 12,145 |  | 1,659 |  | 1,128,145 |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 October 2024

| and 30 September 2025 | 240,000 |  |

| NET BOOK VALUE

| At 30 September 2025 | 240,000 |  |

| At 30 September 2024 | 240,000 |  |

| The investment property was valued on 3 January 2008 by Christopher Rogers, Chartered Surveyors. On an open market value the property was valued at £240,000 at this date. The valuation was carried out in accordance with the Practice Statements and Guidance Notes set out in the Appraisal and Valuation Manual of the Royal Institution of Chartered Surveyors. In the opinion of the directors there has been no significant change in the open market value of this property since this valuation.

ROJAC (UK) LIMITED (REGISTERED NUMBER: 05673865)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

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

2025 | 2024 |

£ | £ |

| Trade debtors | 34,140 |  | 41,783 |  |

| Other debtors | 161,248 |  | 317,976 |  |

| Prepayments | 1,792 |  | 1,733 |  |

197,180 |  | 361,492 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | - |  | 37,150 |  |

| Trade creditors | 511 |  | 14,823 |  |

| Corporation tax | 11,146 |  | 1,328 |  |

| Social security and other taxes | 6,396 |  | 11,804 |  |

| Other creditors | 31,542 |  | 9,690 |  |

| Directors' current accounts | 24,272 |  | 45,272 |  |

| Accrued expenses | 3,850 |  | 5,834 |  |

77,717 |  | 125,901 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other creditors | 489,071 |  | 489,071 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 1,000 | Ordinary 'A' shares | £1 | 1,000 |  | 1,000 |  |

| 960 | Ordinary 'B' shares | £1 | 960 |  | 960 |  |

1,960 |  | 1,960 |  |