Roe Trading Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: NI620639

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		230,584		63,945

			230,584		63,945
CURRENT ASSETS
Stocks	5	31,711		36,392
Debtors	6	148,183		180,155
Cash at bank and in hand		339,349		471,194

		519,243		687,741
Creditors: Amounts Falling Due Within One Year	7	(117,870 )		(104,034 )

NET CURRENT ASSETS (LIABILITIES)			401,373		583,707

TOTAL ASSETS LESS CURRENT LIABILITIES			631,957		647,652

Creditors: Amounts Falling Due After More Than One Year	8		-		(10,060 )

NET ASSETS			631,957		637,592

CAPITAL AND RESERVES
Called up share capital	9		2		2
Profit and Loss Account			631,955		637,590

SHAREHOLDERS' FUNDS			631,957		637,592

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Roe Trading Ltd

Balance Sheet (continued)

As At 31 December 2025

For the year 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.

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 Profit and Loss Account.

On behalf of the board

Mr Ryan Mullin

Director

23/09/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Roe Trading Ltd is a private company, limited by shares, incorporated in Northern Ireland, registered number NI620639 . The registered office is 51 Catherine Street, Limavady, BT49 9DA.

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. 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. 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.

2.3. 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:

Freehold	0%
Plant & Machinery	20% reducing balance
Motor Vehicles	20% reducing balance

2.4. Stocks and Work in Progress

Stocks 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.

2.5. 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 year 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 27 (2024: 22)

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Total
	£	£	£	£
Cost
As at 1 January 2025	-	162,766	26,600	189,366
Additions	172,828	7,443	-	180,271

As at 31 December 2025	172,828	170,209	26,600	369,637

...CONTINUED

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Roe Trading Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

Depreciation
As at 1 January 2025	-	121,173	4,248	125,421
Provided during the period	-	9,162	4,470	13,632

As at 31 December 2025	-	130,335	8,718	139,053

Net Book Value
As at 31 December 2025	172,828	39,874	17,882	230,584

As at 1 January 2025	-	41,593	22,352	63,945

5. Stocks

	2025	2024
	£	£
Materials	31,711	36,392

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	3,527	400
Other debtors	30,678	60,359
Other taxes and social security	-	761
Directors' loan accounts	113,978	118,635

	148,183	180,155

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	45,641	36,341
Bank loans and overdrafts	9,939	10,060
Corporation tax	10,993	17,484
Other taxes and social security	2,639	-
VAT	45,151	32,820
Other creditors	707	4,684
Accruals and deferred income	2,800	2,645

	117,870	104,034

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	-	10,060

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

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Roe Trading Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

10. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 January 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 December 2025
	£	£	£	£	£
Mr Ryan Mullin	58,272	30,990	61,583	-	27,679
Mrs Sarah Mullin	60,363	28,899	2,963	-	86,299

The above loan is unsecured, interest free and repayable on demand.

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