Rollers (UK) Limited - Accounts to registrar (filleted)

ROLLERS (UK) LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31ST JULY 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Accountants' Report

8

DIRECTORS:

P R Sharp

J Dickson

S C Lousada

SECRETARY:

P R Sharp

REGISTERED OFFICE:

Thrift Farm

Buckingham Road

Whaddon

Milton Keynes

Buckinghamshire

MK17 0EQ

REGISTERED NUMBER:

02591137 (England and Wales)

ACCOUNTANTS:

HW Bedford Limited

Trading as Haines Watts

First Floor, Woburn Court

2 Railton Road

Woburn Rd Ind Est

Kempston

Bedfordshire

MK42 7PN

FIXED ASSETS

Investments

4

50

Investment property

5

4,657,070

4,657,120

CURRENT ASSETS

Debtors

6

506,140

1,082,517

Cash at bank and in hand

1,043,492

253,986

1,549,632

1,336,503

CREDITORS

Amounts falling due within one year

7

369,124

288,535

NET CURRENT ASSETS

1,180,508

1,047,968

TOTAL ASSETS LESS CURRENT
LIABILITIES

5,837,628

5,705,088

CREDITORS

Amounts falling due after more than one
year

8

(1,173,307

)

(1,275,333

)

PROVISIONS FOR LIABILITIES

(60,357

)

(60,357

)

NET ASSETS

4,603,964

4,369,398

CAPITAL AND RESERVES

Called up share capital

197,500

Share premium

770,679

Non distributable reserve

10

283,993

Retained earnings

3,351,792

3,117,226

SHAREHOLDERS' FUNDS

4,603,964

4,369,398

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

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

The directors acknowledge their 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 Board of Directors and authorised for issue on 21st October 2026 and were signed on its behalf by:

P R Sharp - Director

1.	STATUTORY INFORMATION

Rollers (UK) Limited 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 as modified by the revaluation of certain assets.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £1.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

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

For the year under review, turnover represents rents and other recharges received stated net of value added tax. Turnover is recognised on completion of contractual service to the tenant.

Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is measured using the fair value model and stated at its fair value at the reporting end date. The surplus or deficit on revaluation is recognised in the profit and loss account. No formal valuation has taken place during the year by a professional independent valuer. The current fair value is based on a recognised valuation model.

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.

Investments in joint ventures

Investments in joint venture entities are recorded at historic cost less any impairment.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

4.	FIXED ASSET INVESTMENTS

Interest

in joint

venture

£

COST

At 1st August 2025

and 31st July 2026

50

NET BOOK VALUE

At 31st July 2026

50

At 31st July 2025

50

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st August 2025

and 31st July 2026

4,657,070

NET BOOK VALUE

At 31st July 2026

4,657,070

At 31st July 2025

4,657,070

Fair value at 31st July 2026 is represented by:

£

Valuation in 2024

344,350

Cost

4,312,720

4,657,070

If investment properties had not been revalued they would have been included at the following historical cost:

2026

2025

£

Cost

4,312,720

-

Investment properties were valued on a fair value basis on 31st July 2026 by P R Sharp, a director .

6.

DEBTORS

2026

2025

£

Amounts falling due within one year:

Trade debtors

145,555

22,915

Amounts owed by joint ventures

120,000

275,000

Amounts owed by related companies

-

150,000

Prepayments and accrued income

1,468

-

267,023

447,915

Amounts falling due after more than one year:

Amounts owed by joint ventures

239,117

134,117

Amounts owed by related companies

-

500,485

239,117

634,602

Aggregate amounts

506,140

1,082,517

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Bank loans and overdrafts

102,027

Trade creditors

6,288

1,958

Amounts owed to participating interests

25,000

-

Amounts owed to related companies

13,024

13,458

Corporation tax

94,339

51,728

VAT

66,209

78,176

Directors' current accounts

25,000

-

Accruals and deferred income

37,237

41,188

369,124

288,535

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2026

2025

£

Bank loans

1,173,307

1,275,333

9.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

Bank loans

1,275,334

1,377,360

Bank borrowings are secured by first legal charges over the company's freehold investment properties.

10.

RESERVES

Non

distributable

reserve

£

At 1st August 2025

and 31st July 2026

283,993

11.	ULTIMATE CONTROLLING PARTY

There is no sole ultimate controlling party of the company.

The following reproduces the text of the report prepared for the directors 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 Statement of Comprehensive Income and certain other primary statements and the Report of the Directors 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 Rollers (UK) Limited for the year ended 31st July 2026 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity 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 Board of Directors of Rollers (UK) Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Rollers (UK) Limited and state those matters that we have agreed to state to the Board of Directors of Rollers (UK) Limited, as a body, 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 Rollers (UK) Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Rollers (UK) Limited 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 profit of Rollers (UK) Limited. You consider that Rollers (UK) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Rollers (UK) Limited. 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.

HW Bedford Limited

Trading as Haines Watts

First Floor, Woburn Court

2 Railton Road

Woburn Rd Ind Est

Kempston

Bedfordshire

MK42 7PN

22nd October 2026