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Registered number: 09987937 ROKA LONDON LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
ROKA LONDON LIMITED CONTENTS
| Page
Accountants' Report | 1
Balance Sheet | 2 - 3
Notes to the Financial Statements | 4 - 12
ROKA LONDON LIMITED CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF ROKA LONDON LIMITED FOR THE YEAR ENDED 31 DECEMBER 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of ROKA London Limited for the year ended 31 December 2025 which comprise the 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 at https://www.icaew.com /regulation. This report is made solely to the Board of Directors of ROKA London Limited, as a body, in accordance with the terms of our engagement letter dated 18 January 2022. Our work has been undertaken solely to prepare for your approval the financial statements of ROKA London Limited and state those matters that we have agreed to state to the Board of Directors of ROKA London Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than ROKA London Limited and its Board of Directors, as a body, for our work or for this report. It is your duty to ensure that ROKA London 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 profit of ROKA London Limited. You consider that ROKA London Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or review of the financial statements of ROKA London 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. BAGINSKY COHEN CHARTERED ACCOUNTANTS 930 HIGH ROAD LONDON N12 9RT 21 July 2026 Page 1
ROKA LONDON LIMITED REGISTERED NUMBER: 09987937 BALANCE SHEET AS AT 31 DECEMBER 2025
| 2025 | 2025 | 2024 | 2024
Note | £ | £ | £ | £
FIXED ASSETS |  |  |  |  |
Intangible assets | 5 |  | 1,449 |  | 2,202
Tangible assets | 6 |  | 23,488 |  | 23,702
|  |  | 24,937 |  | 25,904
CURRENT ASSETS |  |  |  |  |
Stocks | 7 | 1,753,031 |  | 1,046,053 |
Debtors: amounts falling due within one year | 8 | 2,509,130 |  | 2,404,073 |
Cash at bank and in hand | 9 | 2,299,625 |  | 1,605,591 |
|  | 6,561,786 |  | 5,055,717 |
Creditors: amounts falling due within one year | 10 | (1,060,003) |  | (844,384) |
NET CURRENT ASSETS |  |  | 5,501,784 |  | 4,211,336
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 5,526,721 |  | 4,237,240
Creditors: amounts falling due after more than one year | 11 |  | - |  | (12,500)
NET ASSETS |  |  | 5,526,721 |  | 4,224,740
CAPITAL AND RESERVES |  |  |  |  |
Called up share capital | 13 |  | 1,000 |  | 1,000
Profit and loss account | 14 |  | 5,525,721 |  | 4,223,740
|  |  | 5,526,721 |  | 4,224,740
Page 2
ROKA LONDON LIMITED REGISTERED NUMBER: 09987937 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. 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. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 21 July 2026.
B KATZ
Director
Page 3
ROKA LONDON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | GENERAL INFORMATION
ROKA London 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
| 2.1 | BASIS OF PREPARATION OF FINANCIAL STATEMENTS
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies (see note 3). The following principal accounting policies have been applied:
| 2.2 | FOREIGN CURRENCY TRANSLATION
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Comprehensive Income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'. Page 4
ROKA LONDON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.3 | REVENUE
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.
| 2.4 | INTEREST INCOME
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | FINANCE COSTS
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.6 | BORROWING COSTS
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.7 | PENSIONS
DEFINED CONTRIBUTION PENSION PLAN The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds. Page 5
ROKA LONDON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.8 | TAXATION
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
| 2.9 | INTANGIBLE ASSETS
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
| 2.10 | TANGIBLE FIXED ASSETS
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Improvements to property | - | in accordance with the property
|  |  |  | Office equipment | - | 33% on cost
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.11 | STOCKS
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss. Page 6
ROKA LONDON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.12 | DEBTORS
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.13 | 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.
| 2.14 | CREDITORS
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.15 | 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. | JUDGMENTS IN APPLYING ACCOUNTING POLICIES AND KEY SOURCES OF ESTIMATION UNCERTAINTY
In the application of the Company's accounting policies, which are described in note 1, management is required to make judgments, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimate and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period or in the period of the revision and future periods if the revision affects both current and future periods. The key sources of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are described below.
4. | EMPLOYEES
| The average monthly number of employees, including directors, during the year was 12 (2024 - 6).
Page 7
ROKA LONDON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | INTANGIBLE ASSETS
|  | Trademarks
|  | £
| COST |
| At 1 January 2025 | 3,706
| At 31 December 2025 | 3,706
| AMORTISATION |
| At 1 January 2025 | 1,504
| Charge for the year on owned assets | 752
| At 31 December 2025 | 2,256
| NET BOOK VALUE |
| At 31 December 2025 | 1,450
| At 31 December 2024 | 2,202
Page 8
ROKA LONDON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
6. | TANGIBLE FIXED ASSETS
|  | Improvements to property | Office equipment | Total
|  | £ | £ | £
| COST OR VALUATION |  |  |
| At 1 January 2025 | 33,513 | 8,887 | 42,400
| Additions | - | 7,502 | 7,502
| At 31 December 2025 | 33,513 | 16,389 | 49,902
| DEPRECIATION |  |  |
| At 1 January 2025 | 13,404 | 5,294 | 18,698
| Charge for the year on owned assets | 3,351 | 4,365 | 7,716
| At 31 December 2025 | 16,755 | 9,659 | 26,414
| NET BOOK VALUE |  |  |
| At 31 December 2025 | 16,758 | 6,730 | 23,488
| At 31 December 2024 | 20,109 | 3,593 | 23,702
7. | STOCKS
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Finished goods and goods in transit | 1,753,031 | 1,046,053
8. | DEBTORS
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 464,878 | 521,353
| Amounts owed by group undertakings | 1,537,398 | 1,727,552
| Other debtors | 419,832 | 107,861
| Prepayments and accrued income | 87,022 | 47,307
|  | 2,509,130 | 2,404,073
Page 9
ROKA LONDON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 8.DEBTORS (CONTINUED)
| Amounts owed by related undertakings are unsecured, interest free, have no fixed date of repayment and are repayable on demand (see note 17). Other debtors related to amount owed by the directors as at 31 December 2025. The balance was fully repaid post year end.
9. | CASH AND CASH EQUIVALENTS
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 2,299,625 | 1,605,591
10. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 12,500 | 30,000
| Trade creditors | 250,610 | 223,662
| Corporation tax | 298,270 | 144,851
| Other taxation and social security | 409,357 | 310,378
| Other creditors | 70,759 | 25,297
| Accruals and deferred income | 18,507 | 110,196
|  | 1,060,003 | 844,384
| The following liabilities were secured:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 12,500 | 30,000
| Details of security provided:
The bank loans are secured by a fixed charge over property including goodwill, fixed assets and stock. The bank loans were fully repaid post year end. Page 10
ROKA LONDON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
11. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | - | 12,500
| The following liabilities were secured:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | - | 12,500
| Details of security provided:
The bank loan is secured by a fixed charge over property including goodwill, fixed assets and stock.
12. | LOANS
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| AMOUNTS FALLING DUE WITHIN ONE YEAR |  |
| Bank loans | 12,500 | 30,000
|  | 12,500 | 30,000
| AMOUNTS FALLING DUE 2-5 YEARS |  |
| Bank loans | - | 12,500
|  | 12,500 | 42,500
13. | SHARE CAPITAL
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | ALLOTTED, CALLED UP AND FULLY PAID |  |
|  | 875 (2024 - 875) A Ordinary shares shares of £1.00 each | 875 | 875
|  | 125 (2024 - 125) B Ordinary shares shares of £1.00 each | 125 | 125
|  |  | 1,000 | 1,000
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ROKA LONDON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
14. | RESERVES
Profit and loss account This includes all current and prior period retained profits and losses.
15. | PENSION COMMITMENTS
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund.
16. | TRANSACTIONS WITH DIRECTORS
During the year, the company made interest-free advances to the directors amounting to £419,831 and this balance is held within other debtors at the year end. This balance has been fully repaid within 9 months of the year end.
17. | RELATED PARTY TRANSACTIONS
| ROKA has provided a loan to ORI USA Inc, a wholly owned subsidiary of Roka International Limited which shares common control and directors to ROKA London Limited. At the year end the loan amounts to £1,520,381 (2024: £1,710,521) and this is interest free and repayable on demand. ROKA has provided a loan to Roka International Limited and at the year end this amounts to £11,059 (2024: £11,277) and this is interest free and repayable on demand. ROKA has also provided a loan to Roka Europe B.V. and at the year end this amounts to £5,957 (2024: £5,753). The loan is interest free and repayable on demand.
Page 12