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Registered Number: SC761351
England and Wales
ROVIOX LIMITED
Abridged Accounts
Period of accounts Start date: 01 April 2025 End date: 31 March 2026

ROVIOX LIMITED Contents Page For the year ended 31 March 2026
Accountants' Report | 1
Statement of Financial Position | 2
Notes to the Financial Statements | 3

ROVIOX LIMITED Accountants' Report For the year ended 31 March 2026
Report to the directors on the preparation of the unaudited statutory accounts of ROVIOX LIMITED for the year ended 31 March 2026 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of ROVIOX LIMITED for the year ended 31 March 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given to us. As a practising member firm of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://www.ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations. This report is made solely to the Board of Directors of ROVIOX LIMITED, as a body, in accordance with the terms of our engagement letter dated 11 August 2026. Our work has been undertaken solely to prepare for your approval the accounts of ROVIOX LIMITED and state those matters that we have agreed to state to the Board of Directors of ROVIOX LIMITED, as a body, in this report.To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than ROVIOX LIMITED and its Board of Directors as a body for our work or for this report. It is your duty to ensure that ROVIOX LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of ROVIOX LIMITED.You consider that ROVIOX LIMITED is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit of the accounts of ROVIOX 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 financial statements 31 March 2026. .................................................... AVELLION LIMITED Vita Living North FLAT 918 ,Symphony Park MANCHESTER M1 7GE 11 August 2026 1

ROVIOX LIMITED Statement of Financial Position As at 31 March 2026
| Notes | 2026 £ |  | 2025 £
--- | --- | --- | --- | ---
Current assets |  |  |
Debtors |  | 3,922 |  | 0
Cash at bank and in hand |  | 8,481 |  | 12,287
|  | 12,403 |  | 12,287
Creditors: amount falling due within one year |  | (441) |  | 0
Net current assets |  | 11,962 |  | 12,287
Total assets less current liabilities |  | 11,962 |  | 12,287
Net assets |  | 11,962 |  | 12,287
Capital and reserves |  |  |
Called up share capital |  | 1 |  | 1
Profit and loss account |  | 11,961 |  | 12,286
Shareholders' funds |  | 11,962 |  | 12,287
For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's 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. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 11 August 2026 and were signed by:
------------------------------- Selman KILIC Director
2

ROVIOX LIMITED Notes to the Abridged Financial Statements For the year ended 31 March 2026
General Information ROVIOX LIMITED is a private company, limited by shares, registered in England and Wales, registration number SC761351, registration address 5 South Charlotte Street, , Edinburgh, EH2 4AN. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2. | Average number of employees Average number of employees during the year was 3 (2025 : 2).
3