ROINCA Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: SC735791

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Investments	4		100		100

			100		100
CURRENT ASSETS
Debtors	5	515,772		387,694
Cash at bank and in hand		4,029		4,231

		519,801		391,925
Creditors: Amounts Falling Due Within One Year	6	(21,590 )		(21,526 )

NET CURRENT ASSETS (LIABILITIES)			498,211		370,399

TOTAL ASSETS LESS CURRENT LIABILITIES			498,311		370,499

NET ASSETS			498,311		370,499

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			498,211		370,399

SHAREHOLDERS' FUNDS			498,311		370,499

Page 1

Page 2

ROINCA Limited

Balance Sheet (continued)

As At 30 June 2026

For the year ending 30 June 2026 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs Jennifer Campbell Director	Mr Alan Campbell Director
28th July 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

ROINCA Limited is a private company, limited by shares, incorporated in Scotland, registered number SC735791 . The registered office is 33 Leslie Street, Blairgowrie, Perthshire, PH10 6AW.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Investments

	Subsidiaries
	£
Cost or Valuation
As at 1 July 2025	100

As at 30 June 2026	100

Provision
As at 1 July 2025	-

As at 30 June 2026	-

Net Book Value
As at 30 June 2026	100

As at 1 July 2025	100

5. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	515,772	387,694

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Accruals and deferred income	720	660
Directors' loan accounts	20,870	20,866

	21,590	21,526

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

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ROINCA Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2026

8. Related Party Transactions

Westmill Construction Limited

Intercompany loan

Included within Other Debtors is a loan from Westmill Construction Limited of £515,772 (2025 - £387,697). Westmill Construction Limited is wholly owned by ROINCA Limited.

9. Ultimate Controlling Party

The company's ultimate controlling parties are Mr Alan Campbell and Mrs Jennifer Campbell by virtue of thier joint ownership of 100% of the issued share capital in the company.