BrightAccountsProduction v1.0.0 v1.0.0 2025-01-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principal activity of the company is the manufacture and sale of crushing and screening plant for the quarrying industry. 28 July 2026 NI667038 2025-12-31 NI667038 2024-12-31 NI667038 2023-12-31 NI667038 2025-01-01 2025-12-31 NI667038 2024-01-01 2024-12-31 NI667038 uk-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 NI667038 uk-curr:PoundSterling 2025-01-01 2025-12-31 NI667038 uk-bus:AbridgedAccounts 2025-01-01 2025-12-31 NI667038 uk-core:ShareCapital 2025-12-31 NI667038 uk-core:ShareCapital 2024-12-31 NI667038 uk-core:RetainedEarningsAccumulatedLosses 2025-12-31 NI667038 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-12-31 NI667038 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-12-31 NI667038 uk-core:RetainedEarningsAccumulatedLosses 2024-12-31 NI667038 uk-core:PriorPeriodErrorIncreaseDecrease 2025-01-01 2025-12-31 NI667038 uk-core:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 NI667038 uk-bus:FRS102 2025-01-01 2025-12-31 NI667038 uk-core:CopyrightsPatentsTrademarksServiceOperatingRights 2025-01-01 2025-12-31 NI667038 uk-core:PlantMachinery 2025-01-01 2025-12-31 NI667038 uk-core:FurnitureFittingsToolsEquipment 2025-01-01 2025-12-31 NI667038 uk-core:MotorVehicles 2025-01-01 2025-12-31 NI667038 uk-core:OtherPropertyPlantEquipment 2025-01-01 2025-12-31 NI667038 uk-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-12-31 NI667038 uk-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-12-31 NI667038 uk-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-01-01 2025-12-31 NI667038 uk-core:ParentEntities 2025-01-01 2025-12-31 NI667038 2025-01-01 2025-12-31 NI667038 uk-bus:Director1 2025-01-01 2025-12-31 NI667038 uk-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 xbrli:pure iso4217:GBP xbrli:shares

Roco9 Ltd

Abridged Unaudited Financial Statements

for the financial year ended 31 December 2025

Roco9 Ltd

DIRECTORS' REPORT

for the financial year ended 31 December 2025

The directors present their report and the unaudited financial statements for the financial year ended 31 December 2025.

Principal Activity

The principal activity of the company is the manufacture and sale of crushing and screening plant for the quarrying industry.

Results and Dividends

The profit/(loss) for the financial year after providing for depreciation and taxation amounted to £552,249 (2024 - £(435,856)).

Directors

The directors who served during the financial year are as follows:

Shane Connolly

Patrick Connolly

Pauline Connolly (Resigned 23 October 2025)

There were no changes in shareholdings between 31 December 2025 and the date of signing the financial statements.

Statement of Directors' Responsibilities

The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A (Small Entities). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

■ | select suitable accounting policies and apply them consistently;
■ | make judgements and accounting estimates that are reasonable and prudent;
■ | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Special provisions relating to small companies

The above report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

On behalf of the board

___________________________

Shane Connolly

Director

28 July 2026

Roco9 Ltd

ABRIDGED PROFIT AND LOSS ACCOUNT

for the financial year ended 31 December 2025

|  | 2025 |  | 2024
| Notes | £ |  | £
|  |  |  | as restated

Gross profit |  | 2,456,538 |  | 688,462
Administrative expenses |  | (2,164,872) |  | (1,188,837)
Other operating income |  | 77,900 |  | 1,050
|  | ───────── |  | ─────────
Operating profit/(loss) |  | 369,566 |  | (499,325)
Interest payable and similar expenses |  | (34,476) |  | (72,303)
|  | ───────── |  | ─────────
Profit/(loss) before taxation |  | 335,090 |  | (571,628)
Tax on profit/(loss) |  | 217,159 |  | 135,772
|  | ───────── |  | ─────────
Profit/(loss) for the financial year |  | 552,249 |  | (435,856)
|  | ═════════ |  | ═════════

Roco9 Ltd

Company Registration Number: NI667038

ABRIDGED BALANCE SHEET

as at 31 December 2025

|  |  | 2025 |  | 2024
|  | Notes | £ |  | £
|  |  |  |  | as restated
Fixed Assets

Intangible assets |  | 5 | 77,476 |  | 145,591
Tangible assets |  | 6 | 410,807 |  | 286,776
|  |  | ───────── |  | ─────────
Fixed Assets |  |  | 488,283 |  | 432,367
|  |  | ───────── |  | ─────────
Current Assets

Stocks |  |  | 2,891,738 |  | 2,046,432
Debtors |  |  | 1,312,118 |  | 365,701
Cash and cash equivalents |  |  | 310,917 |  | 1,112,883
|  |  | ───────── |  | ─────────
|  |  | 4,514,773 |  | 3,525,016
|  |  | ───────── |  | ─────────
Creditors: amounts falling due within one year |  |  | (3,986,945) |  | (3,493,521)
|  |  | ───────── |  | ─────────
Net Current Assets |  |  | 527,828 |  | 31,495
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 1,016,111 |  | 463,862
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 100 |  | 100
Retained earnings |  |  | 1,016,011 |  | 463,762
|  |  | ───────── |  | ─────────
Equity attributable to owners of the company |  |  | 1,016,111 |  | 463,862
|  |  | ═════════ |  | ═════════
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

All of the members have consented to the preparation of abridged accounts in accordance with section 444(2A) of the Companies Act 2006.

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Board and authorised for issue on 28 July 2026 and signed on its behalf by

________________________________ |  |  |  |  |
Shane Connolly |  |  |  |  |
Director |  |  |  |  |

Roco9 Ltd

RECONCILIATION OF SHAREHOLDERS' FUNDS

as at 31 December 2025

| Called up | Retained | Total
| share | earnings |
| capital |  |
| £ | £ | £
At 1 January 2024 | 100 | 899,618 | 899,718
| ───────── | ───────── | ─────────
Loss for the financial year | - | (435,856) | (435,856)
| ───────── | ───────── | ─────────
At 31 December 2024

as previously stated | 100 | 293,355 | 293,455
Prior financial year error correction (Note 4) | - | 170,407 | 170,407
| ───────── | ───────── | ─────────
At 31 December 2024 | 100 | 463,762 | 463,862
| ───────── | ───────── | ─────────
Profit for the financial year | - | 552,249 | 552,249
| ───────── | ───────── | ─────────
At 31 December 2025 | 100 | 1,016,011 | 1,016,111
| ═════════ | ═════════ | ═════════

Roco9 Ltd

NOTES TO THE ABRIDGED FINANCIAL STATEMENTS

for the financial year ended 31 December 2025

1. | General Information
| Roco9 Ltd is a company limited by shares incorporated and registered in Northern Ireland. The registered number of the company is NI667038. The registered office of the company is 205A Concession Road, Crossmaglen, Newry, Co. Armagh, BT35 9JD which is also the principal place of business of the company. The nature of the company's operations and its principal activities are set out in the Directors' Report. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial year ended 31 December 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Turnover
| Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.
| Intangible assets
| Intangible assets are valued at cost less accumulated amortisation.
| Amortisation is calculated to write off the cost in equal annual instalments over their estimated useful life of 3 years.
| Tangible assets and depreciation
| Tangible assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:
|  | Plant and machinery | - | 15% Straight line
|  | Fixtures, fittings and equipment | - | 15% Straight line
|  | Motor vehicles | - | 20% Reducing balance
|  | Software | - | 33% Straight line
| The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
| Leasing and hire purchases
| Tangible assets held under leasing and Hire Purchases arrangements which transfer substantially all the risks and rewards of ownership to the company are capitalised and included in the Balance Sheet at their cost or valuation, less depreciation. The corresponding commitments are recorded as liabilities. Payments in respect of these obligations are treated as consisting of capital and interest elements, with interest charged to the Profit and Loss Account.
| Stocks
| Stocks are valued at the lower of cost and net realisable value. Stocks are determined on a first-in first-out basis. Cost comprises expenditure incurred in the normal course of business in bringing stocks to their present location and condition. Full provision is made for obsolete and slow moving items. Net realisable value comprises actual or estimated selling price (net of trade discounts) less all further costs to completion or to be incurred in marketing and selling.
| Trade and other debtors
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
| Borrowing costs
| Borrowing costs relating to the acquisition of assets are capitalised at the appropriate rate by adding them to the cost of assets being acquired. Investment income earned on the temporary investment of specific borrowings pending their expenditure on the assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.
| Trade and other creditors
| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.
| Government grants
| Capital grants received and receivable are treated as deferred income and amortised to the Profit and Loss Account annually over the useful economic life of the asset to which it relates. Revenue grants are credited to the Profit and Loss Account when received.
| Foreign currencies
| Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Balance Sheet date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Profit and Loss Account.
| Research and development
| Development expenditure is written off in the same financial year unless the directors are satisfied as to the technical, commercial and financial viability of individual projects. In this situation, the expenditure is deferred and amortised over the period from which the company is expected to benefit, typically between 3 and 7 years.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Employees
| The average monthly number of employees, including directors, during the financial year was 27, (2024 - 18).
|  | 2025 | 2024
|  | Number | Number
| Director | 1 | 1
| Employees | 26 | 17
|  | ───────── | ─────────
|  | 27 | 18
|  | ═════════ | ═════════

4. | Prior financial year error correction
| Tax credits receivable as a result of R & D claims from 2021 to 2024 had not been recorded in the years to which they related as the claims were not finalised at the time of submitting the accounts. This has resulted in the profit/(loss) after tax being restated for the years 2021 to 2024 as follows: 2021 £275,056 (Originally £242,760), 2022 £379,258 (Originally £354,150), 2023 £232,068 (Originally £229,729) and 2024 (£435,858) (Originally (£546,522))

5. | Intangible assets
|  | Development |
|  | Costs | Total
|  | £ | £
| Cost
| At 1 January 2025 | 283,578 | 283,578
|  | ───────── | ─────────
| At 31 December 2025 | 283,578 | 283,578
|  | ───────── | ─────────
| Amortisation
| At 1 January 2025 | 137,987 | 137,987
| Charge for financial year | 68,115 | 68,115
|  | ───────── | ─────────
| At 31 December 2025 | 206,102 | 206,102
|  | ───────── | ─────────
| Net book value
| At 31 December 2025 | 77,476 | 77,476
|  | ═════════ | ═════════
| At 31 December 2024 | 145,591 | 145,591
|  | ═════════ | ═════════

6. | Tangible assets
|  | Plant and | Fixtures, | Motor | Software | Total
|  | machinery | fittings and | vehicles |  |
|  |  | equipment |  |  |
|  | £ | £ | £ | £ | £
| Cost
| At 1 January 2025 | 139,381 | 131,978 | 143,273 | 45,467 | 460,099
| Additions | 91,969 | 53,000 | 55,453 | 106,165 | 306,587
| Disposals | (65,000) | - | - | - | (65,000)
|  | ───────── | ───────── | ───────── | ───────── | ─────────
| At 31 December 2025 | 166,350 | 184,978 | 198,726 | 151,632 | 701,686
|  | ───────── | ───────── | ───────── | ───────── | ─────────
| Depreciation
| At 1 January 2025 | 29,523 | 35,534 | 81,789 | 26,477 | 173,323
| Charge for the financial year | 15,203 | 27,747 | 24,067 | 50,539 | 117,556
|  | ───────── | ───────── | ───────── | ───────── | ─────────
| At 31 December 2025 | 44,726 | 63,281 | 105,856 | 77,016 | 290,879
|  | ───────── | ───────── | ───────── | ───────── | ─────────
| Net book value
| At 31 December 2025 | 121,624 | 121,697 | 92,870 | 74,616 | 410,807
|  | ═════════ | ═════════ | ═════════ | ═════════ | ═════════
| At 31 December 2024 | 109,858 | 96,444 | 61,484 | 18,990 | 286,776
|  | ═════════ | ═════════ | ═════════ | ═════════ | ═════════

7. | Capital commitments
| The company had no material capital commitments at the financial year-ended 31 December 2025.

8. | Parent company
| The company regards Concession Road Solutions Ltd as its parent company.

9. | Controlling interest
| The ultimate controlling party is Shane Connolly.

10. | Post-Balance Sheet Events
| There have been no significant events affecting the company since the financial year-end.