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COMPANY REGISTRATION NUMBER: 03223548

Roller Grill (UK) Limited

Filleted Financial Statements

31 December 2025

Roller Grill (UK) Limited

Statement of Financial Position

31 December 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Tangible assets | 6 |  | 641 | 1,821

Current assets

Stocks | 546,903 |  | 481,858
Debtors | 7 | 199,972 |  | 176,662
Cash at bank and in hand | 8,040 |  | 70,730
| --------- |  | ---------
| 754,915 |  | 729,250

Creditors: amounts falling due within one year | 8 | ( 167,739) |  | ( 167,401)
| --------- |  | ---------
Net current assets |  | 587,176 | 561,849
|  | --------- | ---------
Total assets less current liabilities |  | 587,817 | 563,670

Provisions

Other provisions |  | ( 39,000) | ( 37,500)
|  | --------- | ---------
Net assets |  | 548,817 | 526,170
|  | --------- | ---------

Capital and reserves

Called up share capital |  | 68,578 | 68,578
Profit and loss account |  | 480,239 | 457,592
|  | --------- | ---------
Shareholders funds |  | 548,817 | 526,170
|  | --------- | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
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.
These financial statements were approved by the board of directors and authorised for issue on 14 July 2026 , and are signed on behalf of the board by:

Mr P Clifford |
Director |

Company registration number: 03223548

Roller Grill (UK) Limited

Notes to the Financial Statements

Year ended 31 December 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office and the principal place of business is The Old Dutch Barn, Westend, Stonehouse, Gloucestershire, United Kingdom, GL10 3GE.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities measured at fair value through profit or loss as set out in the accounting policies below. The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
The directors have considered and assessed the company's position regarding going concern taking into account its current position and forecasted cashflows. The parent undertaking Roller Grill International SA, which is the major creditor, has confirmed that it will continue to support the company for the foreseeable future for at least a period of 12 months for the date the financial statements are approved. The directors are of the opinion that Roller Grill International SA has the necessary resources to provide this support and that this support will enable the company to continue as a going concern for the foreseeable future and to meet its obligations and settle its liabilities as they fall due for payment. Accordingly the financial statements are prepared on the going concern basis.
Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at a standard rate of exchange throughout the year. This is revised at the end of the accounting year to take account of any large fluctuations. Exchange differences are taken into account in arriving at the operating result.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Trademark
Intangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. The amount paid for the acquisition of the trade mark has been written off evenly over its estimated useful life of ten years.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

| Trademark | - | 10% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Exhibition Equipment | - | 9 months
| Fixtures and fittings | - | 20% straight line
| Office equipment | - | 33% straight line

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell, after making due allowance for obsolete and slow moving items. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).
5. Intangible assets

| Trademark
| £
Cost |
At 1 January 2025 and 31 December 2025 | 900
| ----
Amortisation |
At 1 January 2025 and 31 December 2025 | 900
| ----
Carrying amount |
At 31 December 2025 | –
| ----
At 31 December 2024 | –
| ----

6. Tangible assets

| Exhibition Equipment | Fixtures and fittings | Office equipment | Total
| £ | £ | £ | £
Cost |  |  |  |
At 1 January 2025 | 869 | 210 | 6,449 | 7,528
Disposals | ( 869) | – | ( 1,537) | ( 2,406)
| ---- | ---- | ------- | -------
At 31 December 2025 | – | 210 | 4,912 | 5,122
| ---- | ---- | ------- | -------
Depreciation |  |  |  |
At 1 January 2025 | 869 | 210 | 4,628 | 5,707
Charge for the year | – | – | 1,180 | 1,180
Disposals | ( 869) | – | ( 1,537) | ( 2,406)
| ---- | ---- | ------- | -------
At 31 December 2025 | – | 210 | 4,271 | 4,481
| ---- | ---- | ------- | -------
Carrying amount |  |  |  |
At 31 December 2025 | – | – | 641 | 641
| ---- | ---- | ------- | -------
At 31 December 2024 | – | – | 1,821 | 1,821
| ---- | ---- | ------- | -------

7. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 178,970 | 154,333
Other debtors | 21,002 | 22,329
| --------- | ---------
| 199,972 | 176,662
| --------- | ---------

8. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | 45,459 | 29,614
Amounts owed to group undertakings and undertakings in which the company has a participating interest | – | 37,978
Corporation tax | 7,500 | 2,599
Social security and other taxes | 46,688 | 43,826
Other creditors | 68,092 | 53,384
| --------- | ---------
| 167,739 | 167,401
| --------- | ---------

The bank holds an unsecured mortgage debenture dated 19 December 1996 incorporating a fixed and floating charge over the current and future assets of the company, a guarantee for Euros 150,000 and a related interest given by Credit Mutuel.
9. Warranty provision
The company provides a 24-month warranty on all goods sold. The warranty provision represents management’s best estimate of the expenditure required to settle obligations in respect of goods sold at the reporting date. This estimate is based on historical warranty costs incurred in prior accounting periods.
10. Summary audit opinion
The auditor's report dated 4 August 2026 was unqualified .
The senior statutory auditor was Tim Hardy , for and on behalf of Moore Kingston Smith LLP .
11. Related party transactions
As a wholly owned subsidiary of Roller Grill International SA, the company has taken advantage of the disclosure exemption available under Financial Reporting Standard 102 in respect of transactions with other group companies. Roller Grill International SA is registered at 16 Rue Saint-Gilles, 28800 Bonneval, France.
12. Controlling party
The company is controlled by Roller Grill International SA, a company incorporated in France and registered at 16 Rue Saint-Gilles, 28800 Bonneval, France. The ultimate parent company is Sodir, a dormant holding company incorporated in France and registered at 16 Rue Saint-Gilles, 28800 Bonneval, France. J P Ageorges is the ultimate controlling party.