Registration number: 10772032

Roz HQ Tees Ltd

Contents

Company Information	1
Balance Sheet	2
Statement of Changes in Equity	3
Notes to the Unaudited Financial Statements	4 to 8

Roz HQ Tees Ltd

Company Information

Director

Mr Christopher Mickleburgh

Registered office

Unit 4 Canbury Business Park Elm Crescent Kingston Upon Thames Surrey KT2 6HJ

Accountants

Franklin, Chartered Accountants 320 Garratt Lane London SW18 4EJ

Roz HQ Tees Ltd

(Registration number: 10772032)
Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Current assets
Stocks	4	718	928
Debtors	5	192,325	180,169
Cash at bank and in hand		159,368	32,096
		352,411	213,193
Creditors: Amounts falling due within one year	6	(414,250)	(369,342)
Total assets less current liabilities		(61,839)	(156,149)
Creditors: Amounts falling due after more than one year	6	(88,898)	(116,939)
Net liabilities		(150,737)	(273,088)
Capital and reserves
Called up share capital	7	1	1
Retained earnings		(150,738)	(273,089)
Shareholders' deficit		(150,737)	(273,088)

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.

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; and
•	The director acknowledges his 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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 20 August 2026
 

......................................... Mr Christopher Mickleburgh Director

Roz HQ Tees Ltd

Statement of Changes in Equity for the Year Ended 31 March 2026

	Share capital £	Retained earnings £	Total £
At 1 April 2025	1	(273,089)	(273,088)
Profit for the year	-	122,351	122,351
At 31 March 2026	1	(150,738)	(150,737)

	Share capital £	Retained earnings £	Total £
At 1 April 2024	1	(327,178)	(327,177)
Profit for the year	-	54,089	54,089
At 31 March 2025	1	(273,089)	(273,088)

Roz HQ Tees 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 and Wales.

The address of its registered office is:
Unit 4 Canbury Business Park
Elm Crescent
Kingston Upon Thames
Surrey
KT2 6HJ

These financial statements were authorised for issue by the director on 20 August 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.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Roz HQ Tees Ltd

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

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are 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.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

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.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

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.

Roz HQ Tees Ltd

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

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. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Financial instruments

Classification
The Company has chosen to adopt sections 11 and 12 of FRS 102 in respect of financial instruments.

 Recognition and measurement
Financial instruments are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Such assets are subsequently carried at amortised cost using the effective interest method.

At the end of each reporting period, financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate.

 Impairment
Financial instruments are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Such assets are subsequently carried at amortised cost using the effective interest method.

At the end of each reporting period, financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2025 - 2).

4

Stocks

	2026 £	2025 £
Other inventories	718	928

Roz HQ Tees Ltd

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

5

Debtors

Current	2026 £	2025 £
Trade debtors	519	-
Prepayments	16,609	16,174
Other debtors	175,197	163,995
	192,325	180,169

Roz HQ Tees Ltd

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

6

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	8	44,499	51,667
Trade creditors		12,153	16,251
Taxation and social security		27,140	25,774
Other creditors		330,458	275,650
		414,250	369,342

Creditors: amounts falling due after more than one year

	Note	2026 £	2025 £
Due after one year
Loans and borrowings	8	88,898	116,939

7	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary of £1 each	1	1	1	1

8	Loans and borrowings

Non-current loans and borrowings

	2026 £	2025 £
Bank borrowings	88,898	116,939

Current loans and borrowings

	2026 £	2025 £
Bank borrowings	44,499	51,667