Company registration number: NI037574
Annual report and unaudited financial statements
for the year ended 31 March 2026
for
Rosco Engineering (NI) Limited
Pages for filing with the Registrar
Company registration number: NI037574
Rosco Engineering (NI) Limited
Balance sheet
as at 31 March 2026
2026 2025
Note £ £ £ £
Fixed assets
Tangible assets 4 1,274,001 998,486
1,274,001 998,486
Current assets
Stocks 121,250 141,874
Debtors 5 350,311 280,861
Cash at bank and in hand 320,386 361,966
791,947 784,701
Creditors: amounts falling due within one year
6 (242,292) (166,431)
Net current assets 549,655 618,270
Total assets less current liabilities 1,823,656 1,616,756
Creditors: Amounts falling due after more than one year
7 (188,637) (100,000)
Provisions for liabilities (234,963) (166,084)
NET ASSETS 1,400,056 1,350,672
Capital and reserves
Called up share capital 31,032 31,032
Profit and loss account 1,369,024 1,319,640
TOTAL EQUITY 1,400,056 1,350,672
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 March 2026.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: NI037574
Rosco Engineering (NI) Limited
Balance sheet - continued
as at 31 March 2026
The 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 Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 20 August 2026 and signed on its behalf by:
Mr R Scott, Director Mr J Scott, Director
20 August 2026 20 August 2026
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Rosco Engineering (NI) Limited
Notes to the financial statements
for the year ended 31 March 2026
1 Company information
Rosco Engineering (NI) Limited is a private company registered in Northern Ireland. Its registered number is NI037574. The company is limited by shares. Its registered office is 10 Crewcatt Road, Richhill, Armagh, BT61 8QN.
2 Accounting policies
Basis of preparing the 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 historic cost convention.
Presentation currency
The company’s financial statements are presented in sterling.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Land and buildings:
Freehold property - Not Depreciated
Plant and machinery etc.:
Plant and machinery - 15% reducing balance
Fixtures & fittings - 15% reducing balance
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
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Rosco Engineering (NI) Limited
Notes to the financial statements - continued
for the year ended 31 March 2026
2 Accounting policies - continued
Taxation
Taxation for the year comprises current and deferred taxation. Tax is recognised in the Profit and loss account, 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.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 been enacted or substantively enacted by the balance sheet date 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Research and development
Expenditure on research and development is written off in the year in which it is incurred.
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 the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 16 (2025 - 16).
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Rosco Engineering (NI) Limited
Notes to the financial statements - continued
for the year ended 31 March 2026
4 Tangible fixed assets
Land and buildings
Plant and machinery etc.

Totals
£ £ £
Cost
At 1 April 2025 334,151 1,834,298 2,168,449
Additions - 393,757 393,757
At 31 March 2026 334,151 2,228,055 2,562,206
Depreciation
At 1 April 2025 - 1,169,963 1,169,963
Charge for year - 118,242 118,242
At 31 March 2026 - 1,288,205 1,288,205
Net book value
At 31 March 2026 334,151 939,850 1,274,001
At 31 March 2025 334,151 664,335 998,486
5 Debtors
2026 2025
£ £
Trade debtors 306,392 264,290
Taxation 53 -
Other debtors 43,866 16,571
350,311 280,861
6 Creditors: amounts falling due within one year
2026 2025
£ £
Trade creditors 128,429 69,340
Other creditors 59,807 17,544
Taxation - 32,716
VAT payable 31,406 35,715
Accruals and deferred income 22,650 11,116
242,292 166,431
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Rosco Engineering (NI) Limited
Notes to the financial statements - continued
for the year ended 31 March 2026
7 Creditors: amounts falling due after more than one year
2026 2025
£ £
Other creditors 120,000 100,000
Accruals and deferred income 68,637 -
188,637 100,000
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