REGISTERED NUMBER: 16217520 (England and Wales)

ROSCARROCK LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

29 JANUARY 2025 TO 31 MARCH 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

9

DIRECTOR:

C Stamp

REGISTERED OFFICE:

Ashbourne House

The Guildway

Old Portsmouth Road

Guildford

Surrey

GU3 1LR

REGISTERED NUMBER:

16217520 (England and Wales)

ACCOUNTANTS:

Bessler Hendrie LLP

Chartered Accountants

Ashbourne House

The Guildway

Old Portsmouth Road

Guildford

Surrey

GU3 1LR

FIXED ASSETS

Tangible assets

5

1,343

Investments

6

2,300,000

2,301,343

CURRENT ASSETS

Debtors

7

16,200

Cash at bank

251,256

267,456

CREDITORS

Amounts falling due within one year

8

(2,763,409

)

NET CURRENT LIABILITIES

(2,495,953

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(194,610

)

CREDITORS

Amounts falling due after more than one year

9

(320,155

)

NET LIABILITIES

(514,765

)

CAPITAL AND RESERVES

Called up share capital

80

Retained earnings

(514,845

)

(514,765

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 director and authorised for issue on 20 October 2026 and were signed by:

C Stamp - Director

1.	STATUTORY INFORMATION

Roscarrock 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Going concern

The director has considered the company’s financial position, its performance since the year end and the potential impact of current inflationary and economic conditions on the business, profitability and cash flow. Having assessed the company’s ability to continue as a going concern, the director is satisfied the company has adequate resources to continue in operational existence for a period of at least 12 months from the date of approval of the financial statements and has confirmed that financial support will be provided if required. Accordingly, the director considers it appropriate to prepare the financial statements on the going concern basis.

Preparation of consolidated financial statements

The financial statements contain information about Roscarrock Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover

Turnover represents management charges receivable excluding value added tax.

Tangible fixed assets

Tangible fixed assets are stated at cost less accumulated depreciation and any accumulated impairment losses. Cost includes expenditure directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management, together with the initial estimate of any directly attributable dismantling, restoration or reinstatement obligations where applicable.

Depreciation is recognised so as to write off the cost of assets, less their estimated residual values, over their expected useful economic lives and is charged from the date the asset is available for use. Residual values, useful economic lives and depreciation methods are reviewed at each reporting date and adjusted prospectively where appropriate.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset and is recognised in profit or loss.

Depreciation is provided on the following basis:

Plant and machinery etc

- 25% reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost less impairment.

Financial instruments

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and financial liabilities are classified and accounted for according to the substance of the contractual arrangement. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial assets

Basic financial assets are initially recognised at transaction price unless the arrangement constitutes a financing transaction, in which case the asset is measured at the present value of future receipts discounted at a market rate of interest. Such assets are subsequently measured at amortised cost using the effective interest method.

Financial assets are derecognised when the contractual rights to the cash flows from the asset expire or are settled, or when substantially all of the risks and rewards of ownership are transferred to another party. Where the company has retained significant risks and rewards of ownership, the asset continues to be recognised to the extent of the company's continuing involvement.

Impairment of financial assets

Financial assets measured at amortised cost are assessed for impairment at each reporting date. Where there is objective evidence that an asset is impaired, the carrying amount is reduced and the resulting impairment loss is recognised in profit or loss.

Where a previously recognised impairment loss subsequently decreases and the decrease can be objectively related to an event occurring after the impairment was recognised, the impairment loss is reversed through profit or loss to the extent that the revised carrying amount does not exceed the amount that would have been recognised had the impairment not originally been recognised.

Basic financial liabilities

Basic financial liabilities are initially recognised at transaction price and are subsequently measured at amortised cost using the effective interest method.

Financial liabilities are derecognised when the obligation under the liability is discharged, cancelled or expires.

The company applies the recognition and measurement requirements of Section 11 of FRS 102 in respect of basic financial instruments.

Taxation

Current tax is recognised in respect of taxable profits for the current and prior periods. Taxable profit differs from accounting profit as reported in the financial statements because it excludes items of income and expenditure that are taxable or deductible in other periods and items that are never taxable or deductible. Current tax is measured using tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax

Deferred tax is recognised in respect of timing differences arising between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Deferred tax liabilities are recognised for all timing differences that have originated but not reversed by the reporting date.

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 future taxable profits. The carrying amount of deferred tax assets is reviewed at each reporting date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow the asset to be recovered.

Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted at the reporting date and that are expected to apply when the related timing differences reverse. Deferred tax is not discounted.

Current and deferred tax are recognised in profit or loss, except when they relate to items recognised in other comprehensive income or directly in equity, in which case the related tax is also recognised in other comprehensive income or directly in equity, as appropriate.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL.

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

Additions

1,363

At 31 March 2026

1,363

DEPRECIATION

Charge for period

20

At 31 March 2026

20

NET BOOK VALUE

At 31 March 2026

1,343

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

Additions

2,822,777

At 31 March 2026

2,822,777

PROVISIONS

Impairments

522,777

At 31 March 2026

522,777

NET BOOK VALUE

At 31 March 2026

2,300,000

The company's investments at the Balance Sheet date in the share capital of companies include the following:

D & E Roberts Limited

Registered office: Ashbourne House The Guildway, Old Portsmouth Road, Guildford, Surrey, England, GU3 1LR

Nature of business: Waste management and recycling

%

Class of shares:

holding

Ordinary

100.00

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade debtors

16,200

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Amounts owed to group undertakings

1,268,253

Taxation and social security

2,232

Other creditors

1,492,924

2,763,409

Included within other creditors is deferred consideration of £500,000 payable in respect of the acquisition of D & E Roberts Limited. The balance was settled in full after the year end.

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

£

Other creditors

320,155

10.

LOANS

An analysis of the maturity of loans is given below:

£

Amounts falling due within one year or on demand:

Other loans

16,168

Amounts falling due between two and five years:

Other loans - 2-5 years

320,155

Included within other loans is £86,322 relating to an initial £100,000 loan which is repayable in monthly instalments by April 2030. Interest is charged at an effective annual interest rate of 16.39%. The loan is supported by a personal guarantee and indemnity provided from the director along with a corporate guarantee and indemnity provided from D & E Roberts Limited to support the borrowing.

Also included within other loans falling due within 2-5 years is a loan of £250,000 which is repayable on demand from 27 March 2029 onwards. The loan is unsecured and interest is charged at 5%.

11.	RELATED PARTY DISCLOSURES

Included within other creditors is a directors' loan account balance of £974,058 due to the director. The balance represents funds introduced to support the company's activities and is unsecured, interest free and repayable on demand.

The company has taken advantage of the exemption conferred by The Financial Reporting Standard 102 Section 33 'Related party disclosures.' This allows for transactions with members of the group headed by Roscarrock Ltd not to be disclosed on the grounds that 100% of the voting rights in the company are controlled within the group.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Roscarrock Ltd for the period ended 31 March 2026 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Roscarrock Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Roscarrock Ltd and state those matters that we have agreed to state to the director of Roscarrock Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Roscarrock Ltd and its director for our work or for this report.

It is your duty to ensure that Roscarrock Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Roscarrock Ltd. You consider that Roscarrock Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Roscarrock Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

This report should not be regarded as suitable to be used or relied on by any other party wishing to acquire any rights against Bessler Hendrie LLP for any purpose or in any context. Any party, other than the Directors, who obtain access to this report or a copy and chooses to rely on this report (or any part of it) will do so at its own risk.

Bessler Hendrie LLP

Chartered Accountants

Ashbourne House

The Guildway

Old Portsmouth Road

Guildford

Surrey

GU3 1LR

20 October 2026