Rogue North Limited

Rogue North Limited
Statement of Financial Position
As at 31 March 2026

	2026
	£	£
Fixed assets		513,409
Current assets	5,000
Net current assets		5,000
Total assets less current liabilities		518,409
Creditors: amount falling due after more than one year		(500,505)
Net assets		17,904


Capital and reserves		17,904

NOTES TO THE ACCOUNTS

General Information

Rogue North Limited is a private company, limited by shares, registered in England and Wales, registration number 16133339, registration address 167-169 Great Portland Street, Fifth Floor, London, W1W 5PF.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 105 – 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.

The financial statements are prepared in sterling which is the functional currency of the company.

Going concern basis

The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Fixed asset investments

Fixed asset investments are stated at cost less provision for any permanent diminution in value.

2.	Average number of employees Average number of employees during the period was 1.

Related parties

During the year the company entered into the following transactions with related parties:

	Amount due from/to related party		Provision for doubtful debt from the related party
	2026 £		2026 £
Fleecey Limited	0		(500,505)

During the year, Fleecey Limited advanced a loan of £500,505 to Rogue North Limited, both companies are under common control by virtue of the companies having the same ultimate controlling party. The loan is unsecured, interest-free and repayable on demand.

Investment in shares

Investment in stock exchange market

The Company holds investments in listed equity shares for investment purposes.

Investments are initially recognised at transaction price and subsequently measured at fair value at each reporting date. Changes in fair value are recognised in the profit and loss account in the period in which they arise.

At the reporting date, the investments had a fair value of £513,409. During the year, an unrealised fair value gain of £17,903 was recognised in the profit and loss account.

For corporation tax purposes, unrealised gains on equity investments are treated in accordance with the applicable tax legislation and, where not taxable until disposal, are excluded from taxable profits in the Company's corporation tax computation.

For the period 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 period 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 accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the director on 18 August 2026 and were signed by:

--------------------------------
Cherish Oteka
Director


Registered Number: 16133339
England and Wales
ROGUE NORTH LIMITED

Unaudited Financial Statements

Period of accounts Start date: 12 December 2024 End date: 31 March 2026