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Company Registration No. 12953409 (England and Wales)
ROLLER DEO LTD Unaudited accounts for the period from 1 November 2024 to 31 December 2025
ROLLER DEO LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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ROLLER DEO LTD Company Information for the period from 1 November 2024 to 31 December 2025
Directors
Milo Gabriel Gerald Pinckney Pippa Jane Dunn
Company Number
12953409 (England and Wales)
Registered Office
131 Finsbury Pavement London EC2A 1NT United Kingdom
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ROLLER DEO LTD Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
15,236 
5,376 
Tangible assets
5
4,131 
5,832 
19,367 
11,208 
Current assets
Inventories
24,444 
- 
Debtors
6
42,974 
28,551 
Cash at bank and in hand
169,967 
80,630 
237,385 
109,181 
Creditors: amounts falling due within one year
7
(34,430)
(16,147)
Net current assets
202,955 
93,034 
Total assets less current liabilities
222,322 
104,242 
Creditors: amounts falling due after more than one year
8
- 
(60,174)
Net assets
222,322 
44,068 
Capital and reserves
Called up share capital
19 
17 
Share premium
509,086 
161,408 
Profit and loss account
(286,783)
(117,357)
Shareholders' funds
222,322 
44,068 
For the period ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. 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 for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 8 September 2026 and were signed on its behalf by
Milo Gabriel Gerald Pinckney Director Company Registration No. 12953409
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ROLLER DEO LTD Notes to the Accounts for the period from 1 November 2024 to 31 December 2025
1
Statutory information
ROLLER DEO LTD is a private company, limited by shares, registered in England and Wales, registration number 12953409. The registered office is 131 Finsbury Pavement, London, EC2A 1NT, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the period from 1 November 2024 to 31 December 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 November 2023. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 November 2024
5,483 
Additions
11,682 
At 31 December 2025
17,165 
Amortisation
At 1 November 2024
107 
Charge for the period
1,822 
At 31 December 2025
1,929 
Net book value
At 31 December 2025
15,236 
At 31 October 2024
5,376 
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ROLLER DEO LTD Notes to the Accounts for the period from 1 November 2024 to 31 December 2025
5
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 November 2024
9,237 
1,849 
11,086 
At 31 December 2025
9,237 
1,849 
11,086 
Depreciation
At 1 November 2024
4,272 
982 
5,254 
Charge for the period
1,448 
253 
1,701 
At 31 December 2025
5,720 
1,235 
6,955 
Net book value
At 31 December 2025
3,517 
614 
4,131 
At 31 October 2024
4,965 
867 
5,832 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
- 
886 
Trade debtors
9,174 
- 
Accrued income and prepayments
33,800 
27,665 
42,974 
28,551 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
2,940 
- 
Trade creditors
20,193 
1,954 
Taxes and social security
3,656 
- 
Other creditors
3,380 
13,048 
Loans from directors
(146)
1,145 
Accruals
4,407 
- 
34,430 
16,147 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Other creditors
- 
60,000 
Taxes and social security
- 
174 
- 
60,174 
9
Average number of employees
During the period the average number of employees was 1 (2024: 1).
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