FACTORY DIGITAL LTD


Directors	REID, Lucy Elizabeth Riley
	RICHARDSON, Timothy Marcus


Registered Address	9 Myrtle Road
	London
	E17 8BX


Registered Number	15801536 (England and Wales)

Balance Sheet as at
31 December 2025

	Notes	31 Dec 2025		30 Jun 2025
		£	£	£	£
Fixed assets
Tangible assets	3		2,337		1,560
			2,337		1,560
Current assets
Debtors		15,450		22,202
Cash at bank and on hand		149,039		135,427
		164,489		157,629
Creditors amounts falling due within one year		(114,996)		(87,534)
Net current assets (liabilities)			49,493		70,095
Total assets less current liabilities			51,830		71,655
Provisions for liabilities			(444)		-
Net assets			51,386		71,655
Capital and reserves
Profit and loss account			51,386		71,655
Shareholders' funds			51,386		71,655

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 16 July 2026, and are signed on its behalf by:

REID, Lucy Elizabeth Riley
Director

RICHARDSON, Timothy Marcus
Director

Registered Company No. 15801536

FACTORY DIGITAL LTD

Notes to the Financial Statements
for the period ended 31 December 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Defined contribution pension plan
	The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

Defined contribution pension plan

The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Straight line (years)
	Fixtures and fittings	20
	Office Equipment	20

2.	Average number of employees


		2025		2025
	Average number of employees during the year	2		0

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 July 25	2,186
	Additions	999
	At 31 December 25	3,185
	Depreciation and impairment
	At 01 July 25	626
	Charge for year	222
	At 31 December 25	848
	Net book value
	At 31 December 25	2,337
	At 30 June 25	1,560

4.	Controlling party
	During the period, on 27 October 2025, 100% of the issued share capital of the company was acquired by Roiroi Group AB, a company incorporated in Sweden governed by Swedish law (Aktiebolag). Following this transaction, Roiroi Group AB became the sole shareholder and ultimate controlling party of the company, holding 1,000,000 ordinary shares representing 100% of the issued share capital and voting rights. The registered address of Roiroi Group AB is Tegnérgatan 37, 111 61 Stockholm.

Controlling party

During the period, on 27 October 2025, 100% of the issued share capital of the company was acquired by Roiroi Group AB, a company incorporated in Sweden governed by Swedish law (Aktiebolag). Following this transaction, Roiroi Group AB became the sole shareholder and ultimate controlling party of the company, holding 1,000,000 ordinary shares representing 100% of the issued share capital and voting rights. The registered address of Roiroi Group AB is Tegnérgatan 37, 111 61 Stockholm.

5.	Change in reporting period and impact on comparability
	These financial statements cover the 6 month period from 1 July 2025 to 31 December 2025. [The accounting reference date was shortened following the acquisition of the company by Roiroi Group AB on 27 October 2025]. As the current and comparative periods are not of equal length, the turnover, profit and related figures for the two periods are not directly comparable.