REGISTERED NUMBER: 15468518 (England and Wales)

ROEDL TRANSACTIONS LTD

PREVIOUSLY KNOWN AS

RODL & PARTNER TRANSACTIONS LTD

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr R Daggar

Ms N Lohrey-Hontarrede

Mr P A Laengle

REGISTERED OFFICE:

Portman House

2 Portman Street

London

W1H 6DU

REGISTERED NUMBER:

15468518 (England and Wales)

AUDITORS:

Folkes Worton LLP

Chartered Accountants and Statutory Auditor

15-17 Church Street

Stourbridge

West Midlands

DY8 1LU

FIXED ASSETS

Tangible assets

4

2,309

4,196

CURRENT ASSETS

Debtors

5

273,047

122,349

Cash at bank

128,635

94,520

401,682

216,869

CREDITORS

Amounts falling due within one year

6

837,469

527,233

NET CURRENT LIABILITIES

(435,787

)

(310,364

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(433,478

)

(306,168

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(433,479

)

(306,169

)

SHAREHOLDERS' FUNDS

(433,478

)

(306,168

)

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 September 2026 and were signed on its behalf by:

Mr R Daggar - Director

1.	STATUTORY INFORMATION

Roedl Transactions Ltd 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.

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 historical cost convention.

Going concern

Notwithstanding net liabilities of £433,478 (2024 £306,168), the financial statements have been prepared on a going concern basis. The directors have considered relevant information, including the annual budget, forecast future cash flows and the impact of subsequent events in making their assessment alongside the financial support provided by the company's parent company, Rödl International GmbH.

The parent company has indicated its intention to continue to make available such funds as are needed by the company for a period or at least 12 months from the date of the signed accounts. As with any company placing reliance on other group entities for financial support, the directors acknowledge that there can be no certainty that this support will continue, although at the date of approval of these financial statements, they have no reason to believe that it will not do.

Consequently, the directors are confident that the company will have sufficient funds to continue to meet its liabilities as they fall due for at least 12 months from the date of approval of the financial statements and the financial statements have therefore been prepared on a going concern basis.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover represents net value of services provided, excluding value added tax.

Fee income represents revenue under a wide variety of contracts to provide professional services. Revenue is recognised as earned when, and to the extent that the firm obtains the right to consideration in exchange for its performance under these contracts. It is measured at fair value of the right to consideration, which represents amounts chargeable to clients, including expenses and disbursements but excluding value added tax.

Revenue is generally recognised as contract activity progresses so that for incomplete contracts it reflects the partial performance of the contractual obligations. For such contracts the amount of revenue reflects the accrual of the right to consideration by reference to the value of work performed. Revenue not billed is included in debtors and payments on account in excess of the relevant amount of revenue are included in creditors.

Fee income that is contingent on events outside the control of the company is recognised when the contingent event occurs.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 tax

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 have been enacted or substantively enacted 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 January 2025

and 31 December 2025

5,661

DEPRECIATION

At 1 January 2025

1,465

Charge for year

1,887

At 31 December 2025

3,352

NET BOOK VALUE

At 31 December 2025

2,309

At 31 December 2024

4,196

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

100,000

-

Amounts owed by group undertakings

-

423

Other debtors

173,047

121,926

273,047

122,349

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

13,486

43,022

Amounts owed to group undertakings

687,857

436,879

Taxation and social security

42,539

14,872

Other creditors

93,587

32,460

837,469

527,233

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Nigel Meredith FCA (Senior Statutory Auditor)

for and on behalf of Folkes Worton LLP

8.	RELATED PARTY DISCLOSURES

Roedl Transactions Ltd is a wholly owned subsidiary of Rodl International GmbH, a company incorporated in Germany. At the balance sheet date, the company owed £575,896 (2024 £264,518) to Rodl International GmbH.

Rodl & Partner Limited is a 99.99% subsidiary of Rodl International GmbH. During the year, the company purchased services amounting to £3,265 (2024 £Nil) from Rodl & Partner Limited. At the balance sheet date, the company owed £72,388 (2024 £131,366) to Rodl & Partner Limited.