Caseware UK (AP4) 2025.0.111 2025.0.111 2026-03-31 2026-03-31 true false false 2025-04-01 No description of principal activity 16 16 true 07164547 2025-04-01 2026-03-31 07164547 2024-04-01 2025-03-31 07164547 2026-03-31 07164547 2025-03-31 07164547 2024-04-01 07164547 c:Director2 2025-04-01 2026-03-31 07164547 d:Buildings d:ShortLeaseholdAssets 2025-04-01 2026-03-31 07164547 d:Buildings d:ShortLeaseholdAssets 2026-03-31 07164547 d:Buildings d:ShortLeaseholdAssets 2025-03-31 07164547 d:PlantMachinery 2025-04-01 2026-03-31 07164547 d:PlantMachinery 2026-03-31 07164547 d:PlantMachinery 2025-03-31 07164547 d:PlantMachinery d:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 07164547 d:MotorVehicles 2025-04-01 2026-03-31 07164547 d:MotorVehicles 2026-03-31 07164547 d:MotorVehicles 2025-03-31 07164547 d:MotorVehicles d:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 07164547 d:FurnitureFittings 2025-04-01 2026-03-31 07164547 d:FurnitureFittings 2026-03-31 07164547 d:FurnitureFittings 2025-03-31 07164547 d:FurnitureFittings d:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 07164547 d:ComputerEquipment 2025-04-01 2026-03-31 07164547 d:ComputerEquipment 2026-03-31 07164547 d:ComputerEquipment 2025-03-31 07164547 d:ComputerEquipment d:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 07164547 d:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 07164547 d:CurrentFinancialInstruments 2026-03-31 07164547 d:CurrentFinancialInstruments 2025-03-31 07164547 d:CurrentFinancialInstruments d:WithinOneYear 2026-03-31 07164547 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 07164547 d:ShareCapital 2026-03-31 07164547 d:ShareCapital 2025-03-31 07164547 d:SharePremium 2026-03-31 07164547 d:SharePremium 2025-03-31 07164547 d:RetainedEarningsAccumulatedLosses 2026-03-31 07164547 d:RetainedEarningsAccumulatedLosses 2025-03-31 07164547 d:AcceleratedTaxDepreciationDeferredTax 2026-03-31 07164547 d:AcceleratedTaxDepreciationDeferredTax 2025-03-31 07164547 c:OrdinaryShareClass1 2025-04-01 2026-03-31 07164547 c:OrdinaryShareClass1 2026-03-31 07164547 c:OrdinaryShareClass1 2025-03-31 07164547 c:FRS102 2025-04-01 2026-03-31 07164547 c:Audited 2025-04-01 2026-03-31 07164547 c:FullAccounts 2025-04-01 2026-03-31 07164547 c:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 07164547 c:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 07164547 e:PoundSterling 2025-04-01 2026-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 07164547 ROSTEK UK LTD FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
ROSTEK UK LTD REGISTERED NUMBER: 07164547 BALANCE SHEET AS AT 31 MARCH 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 70,147 |  | 41,134
Current assets |  |  |  |  |
Stocks |  | 9,800 |  | 9,650 |
Debtors: amounts falling due within one year | 5 | 1,518,208 |  | 1,716,221 |
Cash at bank and in hand |  | 106,614 |  | 48,164 |
|  | 1,634,622 |  | 1,774,035 |
Creditors: amounts falling due within one year | 6 | (780,236) |  | (982,290) |
Net current assets |  |  | 854,386 |  | 791,745
Total assets less current liabilities |  |  | 924,533 |  | 832,879
Provisions for liabilities |  |  |  |  |
Deferred tax | 7 |  | (17,318) |  | (10,017)
Net assets |  |  | 907,215 |  | 822,862
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 655,000 |  | 655,000
Share premium account |  |  | 6,666 |  | 6,666
Profit and loss account |  |  | 245,549 |  | 161,196
|  |  | 907,215 |  | 822,862
Page 1
ROSTEK UK LTD REGISTERED NUMBER: 07164547 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2026 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 27 July 2026.
J Earnshaw
Director
The notes on pages 3 to 9 form part of these financial statements. Page 2
ROSTEK UK LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
1. | General information
Rostek UK 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. The principal activity of the Company throughout the year continued to be that of developing solutions to enable operatives to work safely at height. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. 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'.
| 2.3 | Revenue
Revenue represents net invoiced sales of goods and applications made, excluding value added tax.
| 2.4 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Page 3
ROSTEK UK LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.5 | 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 Statement of Comprehensive Income 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.
| 2.6 | Current and deferred taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Comprehensive Income, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. Current or deferred taxation assets and liabilities are not discounted. Curent tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of fianncial position date. Deferred tax is recognised in respect of all timing differences that have orignated but not reversed at the statement of financial position date. Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively anacted by the year end and that are expected to apply to the reversal of the timing difference. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
| 2.7 | 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. Page 4
ROSTEK UK LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.7 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, Depreciation is provided on the following basis:
|  |  |  | Short-term leasehold property | - | 25% | Straight line
|  |  |  | Plant and machinery | - | 25% | Reducing balance
|  |  |  | Motor vehicles | - | 25% | Straight line
|  |  |  | Fixtures and fittings | - | 15% | Reducing balance
|  |  |  | Computer equipment | - | 25% | Straight line
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 the Statement of Comprehensive Income.
| 2.8 | Stocks and long term contract balances
Stocks are valued at the lower cost and net realisable value, afer making due allowance for obsolete and slow moving items. Long term contracts are rveiewed regulary by quantity surveyors and it is their assessment of the stage of completion that forms the basis for the measurement of work in progress. On a job by job basis the percentage completion is applied to the total expected costs on a job, this is then compared to the costs to date and results in either an accrual for costs or addition to work in progress in the Statement of Comprehensive Income. At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of inventories over its estimated selling price less costs to complete and sell is recognised as an impairment loss in the Statement of Comprehensive Income. Reversals of impairment losses are also recognised in the Statement of Comprehensive Income.
| 2.9 | Financial instruments
The company has elected to apply the provisions of Secton 11 "Basic Financial Instruments" and Section 12 "Other Financial Instruments Issues" of FRS 102 to all of its Financial Instruments. Financial Instruments are recognised in the company's Balance Sheet when it becomes party to the contractual provisions of the instrument. The only financial instruments are basic, being cash, debtors and creditors. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Page 5
ROSTEK UK LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.9 | Financial instruments (continued)
Impairment of financial assets At the end of each reporting date fixed assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount and an impairment loss is recognised immediately in the Statement of Comprehensive Income. If an impairment loss susequently reverses, the carrying amount of the asset is increased to the revised estimateof its recoverable amount, but not in excess of the amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately in the Statement of Comprehensive Income.
3. | Employees
| The average monthly number of employees, including directors, during the year was 16 (2025 - 16).
Page 6
ROSTEK UK LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
4. | Tangible fixed assets
|  | Short-term leasehold property | Plant and machinery | Motor vehicles | Fixtures and fittings | Computer equipment | Total
|  | £ | £ | £ | £ | £ | £
| Cost |  |  |  |  |  |
| At 1 April 2025 | 3,415 | 59,750 | 24,638 | 7,582 | 39,465 | 134,850
| Additions | - | 11,022 | 31,700 | 1,413 | 9,138 | 53,273
| Disposals | - | - | (13,988) | - | - | (13,988)
| At 31 March 2026 | 3,415 | 70,772 | 42,350 | 8,995 | 48,603 | 174,135
| Depreciation |  |  |  |  |  |
| At 1 April 2025 | 3,415 | 39,390 | 22,746 | 7,445 | 20,720 | 93,716
| Charge for the year | - | 7,265 | 5,966 | 292 | 9,637 | 23,160
| Disposals | - | - | (12,888) | - | - | (12,888)
| At 31 March 2026 | 3,415 | 46,655 | 15,824 | 7,737 | 30,357 | 103,988
| Net book value |  |  |  |  |  |
| At 31 March 2026 | - | 24,117 | 26,526 | 1,258 | 18,246 | 70,147
| At 31 March 2025 | - | 20,360 | 1,892 | 137 | 18,745 | 41,134
5. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade debtors | 1,359,369 | 1,587,728
| Other debtors | 158,839 | 128,493
|  | 1,518,208 | 1,716,221
Page 7
ROSTEK UK LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade creditors | 275,521 | 529,051
| Corporation tax | 68,642 | 90,111
| Other taxation and social security | 18,712 | 18,159
| Accruals and deferred income | 417,361 | 344,969
|  | 780,236 | 982,290
7. | Deferred taxation
|  | 2026 | 2025
|  | £ | £
| At beginning of year | 10,017 | 12,395
| Charged to profit or loss | 7,301 | (2,378)
| At end of year | 17,318 | 10,017
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Accelerated capital allowances | 17,318 | 10,017
|  | 17,318 | 10,017
8. | Share capital
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 655,000 (2025 - 655,000) ORD shares of £1.00 each | 655,000 | 655,000
Page 8
ROSTEK UK LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
9. | Related party transactions
| During the year the company purchased goods from Rostek OY amounting to £186,886 (2025: £281,946). At the balance sheet date the amount owing to Rostek OY and included in trade creditors was £8,694 (2025: £109,281). During the year Rostek OY charged the company £6,476 (2025: £6,280) in respect of chairman's fees and £20,040 (2025: £20,015) in management charges. The company operates a loan account with Rostek OY. At the balance sheet date Rostek OY owed the company £95,510 (2025: £87,239). During the year the company paid dividends to Rostek OY amounting to £107,610 (2025: £195,419). The company is controlled by Rostek OY, a company registered in Finland, by virtue of its majority shareholding. No individual has outright control of Rostek OY.
10. | Auditors' information
The auditors' report on the financial statements for the year ended 31 March 2026 was unqualified. The audit report was signed on 27 July 2026 by (Senior Statutory Auditor) on behalf of Allen, West & Foster Limited.
Page 9