REGISTERED NUMBER: 12978745 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

The Rogue Room Ltd

Page

Company Information

1

Chartered Accountants' Report

2

Statement of Financial Position

3

Notes to the Financial Statements

5

DIRECTOR:

R F Hall

REGISTERED OFFICE:

4 Chance Street

Shoreditch

London

E1 6JT

REGISTERED NUMBER:

12978745 (England and Wales)

ACCOUNTANTS:

Thickbroom Coventry Limited

Chartered Accountants

147a High Street

Waltham Cross

Hertfordshire

EN8 7AP

The following reproduces the text of the report prepared for the director 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 Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Director's Report 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 The Rogue Room Ltd for the year ended 31 October 2025 which comprise the Income Statement, Statement of Financial Position 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 director of The Rogue Room Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of The Rogue Room Ltd and state those matters that we have agreed to state to the director of The Rogue Room Ltd 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 The Rogue Room Ltd and its director for our work or for this report.

It is your duty to ensure that The Rogue Room Ltd 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 The Rogue Room Ltd. You consider that The Rogue Room Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of The Rogue Room Ltd. 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.

Thickbroom Coventry Limited

Chartered Accountants

147a High Street

Waltham Cross

Hertfordshire

EN8 7AP

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

FIXED ASSETS

Tangible assets

4

269,772

45,355

CURRENT ASSETS

Debtors

5

75,274

30,263

Cash at bank

63,904

67

139,178

30,330

CREDITORS

Amounts falling due within one year

6

(115,979

)

(52,067

)

NET CURRENT ASSETS/(LIABILITIES)

23,199

(21,737

)

TOTAL ASSETS LESS CURRENT LIABILITIES

292,971

23,618

CREDITORS

Amounts falling due after more than one year

7

(74,232

)

-

NET ASSETS

218,739

23,618

CAPITAL AND RESERVES

Called up share capital

8

1

1

Share premium

483,001

123,002

Retained earnings

(264,263

)

(99,385

)

SHAREHOLDERS' FUNDS

218,739

23,618

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 31 July 2026 and were signed by:

R F Hall - Director

1.	STATUTORY INFORMATION

The Rogue Room 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.

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.

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 statement of financial position date.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

Computer

property

fittings

equipment

Totals

£

£

£

£

COST

At 1 November 2024

-

78,288

2,365

80,653

Additions

19,658

228,806

639

249,103

At 31 October 2025

19,658

307,094

3,004

329,756

DEPRECIATION

At 1 November 2024

-

32,933

2,365

35,298

Charge for year

-

24,622

64

24,686

At 31 October 2025

-

57,555

2,429

59,984

NET BOOK VALUE

At 31 October 2025

19,658

249,539

575

269,772

At 31 October 2024

-

45,355

-

45,355

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

12,826

9,314

Other debtors

62,448

20,949

75,274

30,263

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

29,349

-

Taxation and social security

997

16,638

Other creditors

85,633

35,429

115,979

52,067

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

74,232

-

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

127,622

Ordinary

0.001

p

1

1

41,958

A Ordinary

0.001

p

-

-

1

1

The following shares were issued during the year:

27,622 Ordinary shares of 0.001p for cash of £ 359,994