Roquebrune Limited

	Page
Abridged Statement of Financial Position	1—2
Notes to the Abridged Financial Statements	3—6

Registered number: 08609321

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		3,528		3,748
Tangible Assets	5		3,656		4,912

			7,184		8,660
CURRENT ASSETS
Stocks		6,014		10,542
Debtors		60,838		44,799
Cash at bank and in hand		1,883		10,633

		68,735		65,974
Creditors: Amounts Falling Due Within One Year		(293,990 )		(260,439 )

NET CURRENT ASSETS (LIABILITIES)			(225,255 )		(194,465 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(218,071 )		(185,805 )

Creditors: Amounts Falling Due After More Than One Year			-		(1,667 )

NET LIABILITIES			(218,071 )		(187,472 )

CAPITAL AND RESERVES
Called up share capital	6		99		99
Income Statement			(218,170 )		(187,571 )

SHAREHOLDERS' FUNDS			(218,071)		(187,472)

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Roquebrune Limited

Abridged Statement of Financial Position (continued)

As At 31 March 2026

For the 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.

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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

All of the company's members have consented to the preparation of an Abridged Income Statement and an Abridged Statement of Financial Position for the year end 31 March 2026 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

P Even

Director

07/09/2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Roquebrune Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08609321 . The registered office is 147 Upper Richmond Road, Wandsworth, SW15 2TX.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The financial statements have been prepared on a going concern basis. At the Statement of Financial Position date the company has net current liabilities of £225,255 and net liabilities of £218,071. The validity of the going concern assumption depends on the continued support of the company's shareholders and providers of finance. The directors are of the opinion that this support will not be withdrawn and that it is appropriate to prepare the financial statements on a going concern basis. The financial statements do not include any adjustments that would result from a withdrawal of this support.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to income statement over its estimated economic life of eleven years.

2.5. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are legal fees relating to 2 leases. They are amortised to income statement over their estimated economic lives of 20 and 5 years respectively.

2.6. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery

15% straight line

2.7. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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Roquebrune Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 March 2026

2.8. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 18 (2025: 19)

4. Intangible Assets

	Total
	£
Cost
As at 1 April 2025	43,112

As at 31 March 2026	43,112

Amortisation
As at 1 April 2025	39,364
Provided during the period	220

As at 31 March 2026	39,584

Net Book Value
As at 31 March 2026	3,528

As at 1 April 2025	3,748

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Roquebrune Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 March 2026

5. Tangible Assets

	Total
	£
Cost
As at 1 April 2025	105,448

As at 31 March 2026	105,448

Depreciation
As at 1 April 2025	100,536
Provided during the period	1,256

As at 31 March 2026	101,792

Net Book Value
As at 31 March 2026	3,656

As at 1 April 2025	4,912

6. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	99	99

7. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2026	2025
	£	£
Not later than one year	77,000	77,000
Later than one year and not later than five years	243,000	295,000
Later than five years	308,333	325,000

	628,333	697,000

8. Related Party Transactions

The company entered into transactions with companies which the shareholders and directors, Mr P Even and Mr W Lecocq, are also the shareholders and directors of. These transactions were as follows:

Gazette Limited

Supplied from Gazette Limited £106,311.

Loan from Gazette Limited £200

Balance owing to Gazette Limited at 31 March 2026 £106,511.

WAPA Limited

Supplied from WAPA Limited £28,642

Loan from WAPA Limited £16,456.

Balance owing to WAPA Limited at 31 March 2026 £45,098.

Gazettechancery Limited

Supplied to Gazettechancery Limited £2,073.

Balance owing to Gazettechancery Limited at 31 March 2026 £2,073.

Wapanamann Ltd

Supplied to Wapanamann Ltd £594.

Loan to Wapanamann Limited £4,500.

Balance owing from Wapanamann Ltd £5,094.

...CONTINUED

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Roquebrune Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 March 2026

8. Related Party Transactions - continued

Gazette South Kensington

Loan to Gazette South Kensington £1,909.

Balance owing from Gazette South Kensington £1,909.

9. Controlling Party Not Known

The company's ultimate controlling party is unknown.

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