REGISTERED NUMBER: 10647207 (England and Wales)

Unaudited Financial Statements

for the period

1st October 2024 to 30th June 2025

for

Roscow Group Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

G R Roscow

Mrs G H Roscow

SECRETARY:

Mrs G H Roscow

REGISTERED OFFICE:

Unit 10 Centurion Way

Centurion Industrial Estate

Leyland

Preston

Lancashire

PR25 4GU

REGISTERED NUMBER:

10647207 (England and Wales)

ACCOUNTANTS:

Robin Oatridge & Co Limited

Chartered Certified Accountants

Black Bull House

353-355 Station Road

Bamber Bridge

Preston

Lancashire

PR5 6EE

FIXED ASSETS

Tangible assets

4

146,781

149,516

Investments

5

312,044

312,044

458,825

461,560

CURRENT ASSETS

Cash at bank

968

1,129

CREDITORS

Amounts falling due within one year

6

302,611

303,157

NET CURRENT LIABILITIES

(301,643

)

(302,028

)

TOTAL ASSETS LESS CURRENT LIABILITIES

157,182

159,532

CREDITORS

Amounts falling due after more than one year

7

71,907

80,790

NET ASSETS

85,275

78,742

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

85,175

78,642

85,275

78,742

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

The members have not required the company to obtain an audit of its financial statements for the period ended 30th June 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.

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 22nd May 2026 and were signed on its behalf by:

G R Roscow - Director

1.	STATUTORY INFORMATION

Roscow Group Ltd 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.

Preparation of consolidated financial statements

The financial statements contain information about Roscow Group Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Tangible fixed assets

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

Land and buildings

-

Straight line over 50 years

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the period 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 period 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.

Fixed asset investments

Listed investments are measured at fair value with changes in this value recognised in retained earnings.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Land and

buildings

£

COST

At 1st October 2024

and 30th June 2025

182,336

DEPRECIATION

At 1st October 2024

32,820

Charge for period

2,735

At 30th June 2025

35,555

NET BOOK VALUE

At 30th June 2025

146,781

At 30th September 2024

149,516

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1st October 2024

and 30th June 2025

312,044

NET BOOK VALUE

At 30th June 2025

312,044

At 30th September 2024

312,044

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

10,010

7,955

Amounts owed to group undertakings

291,106

294,106

Taxation and social security

395

396

Other creditors

1,100

700

302,611

303,157

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

71,907

80,790

2025

2024

£

£

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

23,319

40,660

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

81,917

88,745

Bank loans are secured by a legal charge on freehold property and a floating charge on the company's assets.

9.	ULTIMATE CONTROLLING PARTY

The controlling party is G R Roscow.