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Registration number: 03263686

ROL Fredbergs UK Limited
Filleted Financial Statements
for the Year Ended 31 December 2025

ROL Fredbergs UK Limited

Contents

Company Information | 1
Statement of Director's Responsibilities | 2
Balance Sheet | 3
Notes to the Financial Statements | 4 to 11

ROL Fredbergs UK Limited

Company Information

Director | Mr Kurt Stefan Lager

Company secretary | Miss Charlotte Mary Oswin

Registered office | Unit 3 Cyan Close Burton Joyce Nottingham Nottinghamshire NG14 5JX

Auditors | Atkinson Evans Limited Chartered Certified AccountantsThe Old Drill Hall 10 Arnot Hill Road Arnold Nottingham Nottinghamshire NG5 6LJ

ROL Fredbergs UK Limited

Statement of Director's Responsibilities

The director acknowledges his responsibilities for preparing the Annual Report and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to:

• | select suitable accounting policies and apply them consistently;

• | make judgements and accounting estimates that are reasonable and prudent;

• | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable him to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

ROL Fredbergs UK Limited

(Registration number: 03263686)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 184,780 | 234,121
Current assets |  |  |
Stocks | 5 | 167,028 | 235,169
Debtors | 6 | 1,209,225 | 4,218,396
Cash at bank and in hand |  | 877,148 | 827,672
|  | 2,253,401 | 5,281,237
Creditors: Amounts falling due within one year | 7 | (952,796) | (4,481,681)
Net current assets |  | 1,300,605 | 799,556
Total assets less current liabilities |  | 1,485,385 | 1,033,677
Provisions for liabilities |  | (45,730) | -
Net assets |  | 1,439,655 | 1,033,677
Capital and reserves |  |  |
Called up share capital | 8 | 101 | 101
Retained earnings |  | 1,439,554 | 1,033,576
Shareholders' funds |  | 1,439,655 | 1,033,677

These financial statements have been prepared and 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 13 April 2026

......................................... Mr Kurt Stefan Lager Director

ROL Fredbergs UK Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

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:
Unit 3 Cyan Close
Burton Joyce
Nottingham
Nottinghamshire
NG14 5JX

These financial statements were authorised for issue by the director on 13 April 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 of the financial statements is the Pound Sterling (£).

Going concern

The financial statements have been prepared on a going concern basis.

ROL Fredbergs UK Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

Audit report

The Independent Auditor's Report was unqualified.

The name of the Senior Statutory Auditor who signed the audit report on 13 April 2026 was Jason D Evans FCCA, who signed for and on behalf of Atkinson Evans Limited.

.........................................

Judgements

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the profit in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Revenue recognition

Turnover comprises sales of goods and services excluding sales taxes. Turnover is measured based on the consideration which the company expects to be entitled in a contract with the customer. The company recognises revenue when it transfers control of a product or service to the customer fulfilling the obligations of the contract.
The following accounting policies are applied to the principal revenue generating activities of the company:
- Turnover from the sales of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Where consideration is received in advance of the performance of obligations being satisfied, a contract liability is recognised.
- Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

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.

ROL Fredbergs UK Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

The tax expense for the period comprises current 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.

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
Improvements to property | Straight line over the life of the lease
Plant and machinery | Straight line over 5 years
Fixtures and fittings | Straight line over 4 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.

ROL Fredbergs UK Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

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.

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.

Dividends

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.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

ROL Fredbergs UK Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

Financial instruments

Classification
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as trade and other debtors and creditors, loans from banks and other third parties, and loans to related parties.
Recognition and measurement
All financial assets and liabilities are initially measured at transaction price and subsequently measured at amortised cost.
Impairment
For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the company would receive for the asset if it were to be sold at the balance sheet date.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 11 (2024 - 12).

ROL Fredbergs UK Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

4 | Tangible assets

| Improvements to property £ | Fixtures and fittings £ | Plant and machinery £ | Total £
Cost or valuation
At 1 January 2025 | 185,944 | 59,583 | 81,357 | 326,884
Additions | - | 2,477 | 5,950 | 8,427
At 31 December 2025 | 185,944 | 62,060 | 87,307 | 335,311
Depreciation
At 1 January 2025 | 32,867 | 49,871 | 10,024 | 92,762
Charge for the year | 37,189 | 4,110 | 16,470 | 57,769
At 31 December 2025 | 70,056 | 53,981 | 26,494 | 150,531
Carrying amount
At 31 December 2025 | 115,888 | 8,079 | 60,813 | 184,780
At 31 December 2024 | 153,076 | 9,712 | 71,333 | 234,121

5 | Stocks

| 2025 £ | 2024 £
Finished goods and goods for resale | 167,028 | 235,169

6 | Debtors

Current | Note | 2025 £ | 2024 £
Trade debtors |  | 1,052,017 | 3,907,517
Amounts owed by related parties | 11 | 18,408 | 8,403
Prepayments |  | 138,800 | 302,476
|  | 1,209,225 | 4,218,396

ROL Fredbergs UK Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 9 | - | 358,820
Trade creditors |  | 303,478 | 735,563
Amounts owed to group undertakings and undertakings in which the company has a participating interest | 11 | - | 2,359,257
Taxation and social security |  | 272,330 | 524,445
Accruals and deferred income |  | 374,105 | 500,264
Other creditors |  | 2,883 | 3,332
|  | 952,796 | 4,481,681

Creditors include bank loans and overdrafts which are secured of £Nil (2024 - £358,820).

8 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary of £1 each | 101 | 101 | 101 | 101

9 | Loans and borrowings

Current loans and borrowings

| 2025 £ | 2024 £
Bank overdrafts | - | 358,820

10 | Obligations under leases and hire purchase contracts

Operating leases

The total of future minimum lease payments is as follows:

| 2025 £ | 2024 £
Not later than one year | 223,972 | 301,184
Later than one year and not later than five years | 8,518 | 226,555
| 232,490 | 527,739

ROL Fredbergs UK Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

11 | Related party transactions

The company has taken advantage of of the exemption in Financial Reporting Standard FRS 102 Section 33.1A not to disclose related party transactions with its parent company, or other companies within the ROL AB Group of companies.

12 | Parent and ultimate parent undertaking

The company's immediate parent is now ROL Fredbergs AB, incorporated in Sweden.