REGISTERED NUMBER: SC340865 (Scotland)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

ROLLO'S CAFE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

6

DIRECTORS:

M Rollo

Mrs C Rollo

SECRETARY:

Mrs C Rollo

REGISTERED OFFICE:

47/49 Abbeygreen

Lesmahagow

Lanarkshire

ML11 0EY

REGISTERED NUMBER:

SC340865 (Scotland)

ACCOUNTANTS:

G. Ingram and Company Limited

Ardoch House

Lesmahagow

South Lanarkshire

ML11 0HJ

FIXED ASSETS

Tangible assets

4

56,839

68,736

CURRENT ASSETS

Stocks

15,800

11,300

Debtors

5

17,833

18,870

Cash at bank and in hand

39,505

72,156

73,138

102,326

CREDITORS

Amounts falling due within one year

6

44,144

50,776

NET CURRENT ASSETS

28,994

51,550

TOTAL ASSETS LESS CURRENT LIABILITIES

85,833

120,286

CREDITORS

Amounts falling due after more than one year

7

73,274

100,177

NET ASSETS

12,559

20,109

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

12,459

20,009

SHAREHOLDERS' FUNDS

12,559

20,109

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 22 July 2026 and were signed on its behalf by:

M Rollo - Director

1.	STATUTORY INFORMATION

Rollo's Cafe Limited is a private company, limited by shares , registered in Scotland. 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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

-

20% on reducing balance

Motor vehicles

-

20% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2025 - 15 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

to

Plant and

Motor

Computer

property

machinery

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2025

40,691

115,400

27,422

416

183,929

Additions

-

-

-

606

606

At 31 March 2026

40,691

115,400

27,422

1,022

184,535

DEPRECIATION

At 1 April 2025

27,020

78,139

9,884

150

115,193

Charge for year

1,367

7,453

3,508

175

12,503

At 31 March 2026

28,387

85,592

13,392

325

127,696

NET BOOK VALUE

At 31 March 2026

12,304

29,808

14,030

697

56,839

At 31 March 2025

13,671

37,261

17,538

266

68,736

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Other debtors

17,833

18,870

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

8,170

12,081

Taxation and social security

34,814

37,585

Other creditors

1,160

1,110

44,144

50,776

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans

10,000

20,000

Hire purchase contracts

15,434

26,479

Other creditors

47,840

53,698

73,274

100,177

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 March 2026 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

G. Ingram and Company Limited

Ardoch House

Lesmahagow

South Lanarkshire

ML11 0HJ

Date: .............................................