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Registration number: 12506997

Rogam Ltd
Unaudited Filleted Financial Statements
for the Year Ended 31 March 2026

Rogam Ltd

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 6

Rogam Ltd

Company Information

Directors | Mrs Alexa Catherine Magor Mr Edward Charles Magor Mr Philip Magor ACA Mrs Antonia Grace Henley

Company secretary | Mr Philip Magor ACA

Registered office | The Old Vicarage Shepton Montague Wincanton Somerset England BA9 8JE

Rogam Ltd

(Registration number: 12506997)
Balance Sheet as at 31 March 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Investments | 5 | 10,000,000 | 12,500,000
Current assets |  |  |
Cash at bank and in hand |  | 1 | 1
Net assets |  | 10,000,001 | 12,500,001
Capital and reserves |  |  |
Called up share capital | 6 | 12,500,001 | 12,500,001
Retained earnings |  | (2,500,000) | -
Shareholders' funds |  | 10,000,001 | 12,500,001

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 1 July 2026 and signed on its behalf by:

Mr Philip Magor ACA Company secretary and director |  |

Rogam Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1 | General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
The Old Vicarage
Shepton Montague
Wincanton
Somerset
BA9 8JE
England

These financial statements were authorised for issue by the Board on 1 July 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Intellectual property | Not amortised in year of disposal

Investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Rogam Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without
penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that
mature in no more than three months from the date of acquisition and that are readily convertible to
known amounts of cash with insignificant risk of change in value.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are
recognised when paid. Final equity dividends are recognised when approved by the shareholders at
an annual general meeting.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 4 (2025 - 4).

Rogam Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

4 | Intangible assets

| Other intangible assets £ | Total £
Cost or valuation
Additions acquired separately | 54,000 | 54,000
Disposals | (54,000) | (54,000)
At 31 March 2026 | - | -
Amortisation
Carrying amount
At 31 March 2026 | - | -

During the year, there was an addition of £54,000 (2025: £Nil) for intellectual property. This was then disposed of within the same financial year, with no amortisation charged in the year of disposal.

5 | Investments

| 2026 £ | 2025 £
Investments in subsidiaries | 10,000,000 | 12,500,000

Subsidiaries | £
Cost or valuation
At 1 April 2025 | 12,500,000
Revaluation | (2,500,000)
Additions | 217,080
Disposals | (217,080)
At 31 March 2026 | 10,000,000
Carrying amount
At 31 March 2026 | 10,000,000
At 31 March 2025 | 12,500,000

Rogam Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

6 | Share capital

Allotted, called up and fully paid shares

| 2026 | 2025
| No. | £ | No. | £
Ordinary Shares of £1 each | 12,500,001 | 12,500,001 | 12,500,001 | 12,500,001

7 | Dividends

|  | 2026 |  | 2025
|  | £ |  | £
Interim dividend of £Nil (2025 - £0.24) per ordinary share |  | - |  | 3,000,000

8 | Parent and ultimate parent undertaking

The ultimate controlling party is Philip Magor.