REGISTERED NUMBER: 16084383 (England and Wales)

Financial Statements for the Period 18 November 2024 to 31 March 2026

for

Rooskey1 Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTORS:

Mr D M Cox

Miss V A Cox

REGISTERED OFFICE:

19 Queen Elizabeth Street

London

SE1 2LP

REGISTERED NUMBER:

16084383 (England and Wales)

ACCOUNTANTS:

Gibsons Financial Limited

Chartered Accountants

Foresters Hall

25/27 Westow Street

Upper Norwood

London

SE19 3RY

CURRENT ASSETS

Debtors

4

171,765

Cash at bank and in hand

6,486

178,251

CREDITORS

Amounts falling due within one year

5

(170,369

)

NET CURRENT ASSETS

7,882

TOTAL ASSETS LESS CURRENT LIABILITIES

7,882

CREDITORS

Amounts falling due after more than one year

6

(427,960

)

NET LIABILITIES

(420,078

)

CAPITAL AND RESERVES

Called up share capital

7

100

Retained earnings

8

(420,178

)

SHAREHOLDERS' FUNDS

(420,078

)

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

The members have not required the company to obtain an audit of its financial statements for the period 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 28 July 2026 and were signed on its behalf by:

Miss V A Cox - Director

1.	STATUTORY INFORMATION

Rooskey1 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.

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.

The company has reported a net loss of £420,178 for the period. At the balance sheet date the sum of its liabilities exceeded the sum of its assets by £420,078. The company's liabilities at the balance sheet date included £547,889 owed to three corporate financiers including amounts owed to fellow group companies.

As at the date of approval of these financial statements there is no indication that withdrawal of support by any of these financiers was imminent or likely within a period of twelve months.

In light of the above the directors consider that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the directors continue to adopt the going concern basis in preparing the 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.

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other creditors and, loans from banks and other third parties.

Debt instruments which are payable or receivable within one year are measured at the undiscounted amount of cash consideration expected to be paid or received.

Debt instruments which are payable or receivable after more than one year are initially measured at the fair value of the cash consideration and thereafter at amortised cost using the effective interest method.

Taxation

Taxation for the period comprises current 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 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 costs

Costs incurred by the company in securing planning permission on sites which it is seeking to acquire are classified as deferred costs on the basis that acquisition of the site is more likely than not to proceed to legal completion and the company has reasonable expectation of securing planning permission. The pre-planning costs are therefore expected to eventually result in an inflow of economic benefits to the company.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL.

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

VAT

7,284

Deferred costs

164,481

171,765

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade creditors

40,540

Other creditors

128,929

Accrued expenses

900

170,369

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

£

Amounts owed to group undertakings

427,960

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

100

Ordinary

£1

100

100 Ordinary shares of £1 each were allotted and fully paid for cash at par during the period.

Attached to the shares are a right to vote in general meetings, a right to receive dividends if declared by the company and a right to participate in distributions of capital, including on winding up.The shares do not confer any right of redemption.

8.

RESERVES

Retained

earnings

£

Deficit for the period

(420,178

)

At 31 March 2026

(420,178

)

9.	ULTIMATE CONTROLLING PARTY

The company is a wholly owned subsidiary undertaking of QES Developments Limited.

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.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Rooskey1 Limited for the period ended 31 March 2026 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Rooskey1 Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Rooskey1 Limited and state those matters that we have agreed to state to the Board of Directors of Rooskey1 Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Rooskey1 Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Rooskey1 Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Rooskey1 Limited. You consider that Rooskey1 Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Rooskey1 Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Gibsons Financial Limited

Chartered Accountants

Foresters Hall

25/27 Westow Street

Upper Norwood

London

SE19 3RY

28 July 2026