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Registered number:
FOR THE YEAR ENDED 31 JANUARY 2026
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ON A ROLL SANDWICH COMPANY LIMITED
COMPANY INFORMATION
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ON A ROLL SANDWICH COMPANY LIMITED
CONTENTS
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ON A ROLL SANDWICH COMPANY LIMITED
DIRECTOR'S REPORT
FOR THE YEAR ENDED 31 JANUARY 2026
The director presents his report and the financial statements for the year ended 31 January 2026.
The director is responsible for preparing the strategic report, the director's report and the financial statements in accordance with applicable law and regulations.
In preparing these financial statements, the director is required to:
∙select suitable accounting policies for the company's financial statements and then apply them consistently;
∙make judgements and accounting estimates that are reasonable and prudent;
∙state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
∙prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and to enable him to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The profit for the year, after taxation, amounted to £1,450,892 (2025 - £2,423,083).
The director who served during the year was:
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ON A ROLL SANDWICH COMPANY LIMITED
DIRECTOR'S REPORT (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
The company has had a quieter year investment wise, but have continued to work with their packaging suppliers generally to get them the most environmentally friendly packaging available. The key aim is to continue to reduce the environmental impact of the business and going in 2026-27 is to improve this further.
At the end of the financial year, discussions have started on the purchase of new machinery to improve efficiency on the lines and to ensure the continuation of cost saving improvements with the development of new line equipment with machine manufacturers.
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ON A ROLL SANDWICH COMPANY LIMITED
DIRECTOR'S REPORT (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
In line with the Streamlined Energy and Carbon Reporting legislation, the company is required to report its energy consumption and greenhouse gas emissions arising in the UK. All scope 1 & 2 sources of energy and emissions have been disclosed as well as mandatory scope 3 sources of energy and emissions.
In comparison with our previous financial period, our overall energy consumption has decreased by 30% or 2,152 MWh, and our total greenhouse gas emissions have decreased by 36% or 625 tCO2e. Our intensity ratio has decreased by 30% in terms of usage & 39% in terms of emissions. The main change for this year was the 39% decrease in transport usage (kWh). Although our Electricity usage has increased by 6%, the associated emissions have reduced by 9%. The reason for this being the emissions factor for electricity decreasing from 0.207 per kWh to 0.177 (15%). We have also developed a new tracking system to monitor energy usage & waste more effectively outlining potential energy saving oppurtunities. Last years figures have been updated to represent 2024 conversion factors.
Conversion Factors
All conversion factors and fuel properties used in this disclosure have been taken from the 2025 "UK Government Greenhouse Gas Conversion Factors for Company Reporting" published by the Department for Energy Security & Net Zero (DESNZ) and the Department for Environment, Food & Rural Affairs (DEFRA). All greenhouse gas emissions have been expressed in terms of their carbon dioxide equivalence. A full list of conversation factors can be viewed below.
Utilities
Energy consumption expressed in kilowatt-hours has been taken from suppliers' invoices for electricity. 100% of our utility information both Electricity was available for this report. Location-based kgCO2e/kWh conversion factors for the average UK grid supply have been used to calculate the associated greenhouse gas emissions. Transport The quantity of fuel purchased for leased vehicles is recorded by fuel cards expressed in litres. The conversion factors for average forecourt blends have been used to calculate greenhouse gas emissions and underlying energy use.
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ON A ROLL SANDWICH COMPANY LIMITED
DIRECTOR'S REPORT (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
Other Fuels & Emissions
Maintenance records did not contain any instances of refrigerant gas being refilled.
The business review, principal risks and uncertainties and financial key performance indicators are included in the strategic report.
The auditors, Waltons Business Advisers Limited, will be proposed for reappointment in accordance with section 485 of the Companies Act 2006.
This report was approved by the board and signed on its behalf.
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ON A ROLL SANDWICH COMPANY LIMITED
STRATEGIC REPORT
FOR THE YEAR ENDED 31 JANUARY 2026
On A Roll Sandwich Company Limited (OAR) has experienced modest growth during the financial year ended 31 January 2026. While overall growth has been achieved, profitability declined during the year as the Company continued to invest in its long-term strength, absorbing a significant proportion of inflationary cost increases before implementing customer price increases. Investment in the management team, transport infrastructure, operational controls, and supply-chain capability has strengthened the business and positioned it well for future growth.
The year has seen a gradual transition in the customer base, with increased activity among smaller retail customers and continued development within the “hot food on the move” category, which has shown encouraging growth. However, OAR continues to face challenges in the patient feeding market, where pricing pressures remain significant. OAR has maintained its strategic position of not competing solely on price and instead focuses on quality, service, flexibility and reliability. Market conditions continue to evolve and the company has seen encouraging signs of returning business from a number of former customers. The Board also believes there are opportunities to become more competitive in certain areas without compromising standards. Throughout the year, OAR has placed greater emphasis on cost control and operational efficiency, recognising the need to strengthen margins following a more challenging financial performance. Work has begun on improved budgeting processes and tighter cost management disciplines, which has been supported by investment in the strengthened management team. The business continues to invest in several strategic growth opportunities across both existing and emerging market sectors. The wider food-to-go market has shown some signs of stabilisation compared to the past two years, although competition—particularly within hot handheld products—has intensified. OAR remains well positioned to respond to these dynamics due to its flexibility and ability to adapt product ranges quickly. However, the increasing complexity of servicing white label customers has required additional resource and investment during the year and this will continue in the new financial year. Operationally, OAR has continued to invest in its distribution capabilities, including the replacement of the company’s older fleet of vans, as well as the addition of a further ten new vehicles with final delivery of these in this financial year. During the year the company has acquired two HGV tractor and trailer units, strengthening control over its transport capability and providing greater operational flexibility. The company is also actively exploring options to expand storage, distribution, and order picking capacity to support future growth. In addition, it has implemented a new manufacturing execution system to further enhance and improve its product traceability. Labour availability has improved slightly during the year, and the company has sufficient production capacity within its existing facilities to accommodate further expansion. Overall capital investment during the year exceeded £1.3 million, reflecting the Company’s continued investment in its operational capability and infrastructure to support future growth. The Company continues to maintain a strong balance sheet and cash position. The Board believes that the investment and operational improvements made during the year provides a strong platform for future performance. Trading in the new financial year has been encouraging, with both sales and profitability ahead of budget and the comparable prior-year period.
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ON A ROLL SANDWICH COMPANY LIMITED
STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
The operating environment remains challenging, with persistent upward pressure on costs and increasing complexity across the supply chain and customer requirements.
Pricing pressure continues to represent one of the most significant risks to the business with wage inflation and fuel costs remaining key concerns as a result of increases in statutory wage rates and continued volatility in global oil and fuel prices. However, in the financial year ending 31 January 2027, the Company has successfully passed on previously absorbed price increases to a significant proportion of its customer base, and continues to monitor opportunities for further increases. Where commercially appropriate, fuel surcharges have also been introduced during the current financial year to partially mitigate increased transport costs. Product mix continues to be closely managed, with particular focus on margin and commercial sustainability. The business also continues to focus on broadening its customer base to reduce dependency on any individual market sector or customer, with some early progress evident as the Company moves into the new financial year. Recruitment at senior and specialist levels remains a challenge, particularly in attracting high-quality management personnel. The appointment of a Head of Supply Chain has already strengthened purchasing disciplines and supplier relationship management, with further benefits expected over the coming financial year. OAR operates in a highly competitive market, with increasing competition in both traditional food-to-go and emerging hot food segments. The strategy remains focused on delivering consistent quality, service and flexibility, supported by ongoing investment in people, systems and infrastructure.
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ON A ROLL SANDWICH COMPANY LIMITED
STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
The Board monitors company performance using a range of indicators, some of the most significant of which are as follows:
In addition to the above the Board uses a variety of sales and operational measures to monitor and control the performance of the business on a regular basis.
Detailed management accounts are produced on a monthly basis covering profit & loss, balance sheet and cash flow compared to budget and the previous year. Working capital and cash flow are controlled tightly against budget and are reviewed by the Board on a weekly and monthly basis. The Board also reviews key technical data to ensure the factory is operating to the highest food quality standards. Finally, in terms of future planning, OAR undertakes a detailed budgeting exercise for the forthcoming year which is reviewed and updated on a quarterly basis or in the event of any material changes. In addition, the Company is also developing a detailed three-year business plan which will drive its longer-term strategy and investment plans.
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ON A ROLL SANDWICH COMPANY LIMITED
STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
In accordance with Section 172(1) of the Companies Act 2006, the director confirms that decisions made during the year were taken in good faith and with the intention of promoting the success of the Company for the benefit of its members as a whole, while having regard to the following key matters:
Long-term success: The Board continues to invest in quality systems, customer service and operational resilience to support long-term customer relationships. Employees: OAR remains committed to its people and has increased its focus on training and development, including the expansion of apprenticeship opportunities. Strengthening the management team has also been a key priority during the year. Alongside this, the company has introduced a sponsorship programme to broaden its recruitment opportunities by attracting skilled overseas workers where appropriate, helping to address labour shortages while continuing to invest in the development of its existing workforce. These initiatives support the Company's commitment to building a skilled, engaged and sustainable workforce. Customers and suppliers: The Company maintains strong relationships with both customers and suppliers, with a continued emphasis on collaboration, reliability, and service. Investment in supply chain management is supporting improved purchasing and operational performance. Community and environment: OAR continues to work towards reducing its environmental impact, including initiatives aimed at achieving zero waste to landfill and progressing towards carbon neutrality. The Company also supports the local community, including ongoing contributions to local homelessness charities. Standards and reputation: The Board remains committed to maintaining the highest standards of quality, food safety, and ethical business practices. These principles underpin the Company’s reputation and long-term success.
This report was approved by the board and signed on its behalf.
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ON A ROLL SANDWICH COMPANY LIMITED
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF ON A ROLL SANDWICH COMPANY LIMITED
We have audited the financial statements of On A Roll Sandwich Company Limited (the 'company') for the year ended 31 January 2026, which comprise the statement of income and retained earnings, the analysis of net debt, the balance sheet, the statement of cash flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
In auditing the financial statements, we have concluded that the director's use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the director with respect to going concern are described in the relevant sections of this report.
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ON A ROLL SANDWICH COMPANY LIMITED
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF ON A ROLL SANDWICH COMPANY LIMITED (CONTINUED)
The other information comprises the information included in the Annual Report other than the financial statements and our auditors' report thereon. The director is responsible for the other information contained within the Annual Report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
In our opinion, based on the work undertaken in the course of the audit:
∙the information given in the strategic report and the director's report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
∙the strategic report and the director's report have been prepared in accordance with applicable legal requirements.
In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the strategic report or the director's report.
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ON A ROLL SANDWICH COMPANY LIMITED
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF ON A ROLL SANDWICH COMPANY LIMITED (CONTINUED)
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditors' report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
We gained an understanding of the legal and regulatory framework applicable to the company and the area in which it operates, and considered the risk of acts by the company that were contrary to applicable laws and regulations, including fraud. We designed audit procedures to respond to the risk, recognising that the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion. We identified the greatest potential for fraud in the following areas: existence and timing of recognition of income and the posting of unusual journals. We discussed these risks with management and designed audit procedures to test the timing and existence of revenue. We reviewed journals posted during the year and around the year end to look for potential “window dressing”.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditors' report.
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ON A ROLL SANDWICH COMPANY LIMITED
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF ON A ROLL SANDWICH COMPANY LIMITED (CONTINUED)
This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members, as a body, for our audit work, for this report, or for the opinions we have formed.
for and on behalf of
Chartered Accountants
Statutory Auditors
Maritime House
Harbour Walk
The Marina
TS24 0UX
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ON A ROLL SANDWICH COMPANY LIMITED
STATEMENT OF INCOME AND RETAINED EARNINGS
FOR THE YEAR ENDED 31 JANUARY 2026
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ON A ROLL SANDWICH COMPANY LIMITED
REGISTERED NUMBER: 05994921
BALANCE SHEET
AS AT 31 JANUARY 2026
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ON A ROLL SANDWICH COMPANY LIMITED
REGISTERED NUMBER: 05994921
BALANCE SHEET (CONTINUED)
AS AT 31 JANUARY 2026
The financial statements were approved and authorised for issue by the board and were signed on its behalf on
The notes on pages 19 to 30 form part of these financial statements.
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ON A ROLL SANDWICH COMPANY LIMITED
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 JANUARY 2026
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ON A ROLL SANDWICH COMPANY LIMITED
STATEMENT OF CASH FLOWS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
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ON A ROLL SANDWICH COMPANY LIMITED
ANALYSIS OF NET DEBT
FOR THE YEAR ENDED 31 JANUARY 2026
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ON A ROLL SANDWICH COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
The company is a private company limited by share capital and registered in England and Wales. The registered office address is:
The Pantry Barton Road Middlesbrough TS2 1RY
2.ACCOUNTING POLICIES
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland and the Companies Act 2006.
The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the company's accounting policies.
The director, having made due and careful enquiry, is of the opinion that the company has in excess of £4m in cash reserves and an invoice discounting arrangement, therefore is confident it has adequate working capital to execute its operations over the next 12 months. The director, therefore, has made an informed judgement, at the time of approving the financial statements, that there is reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. As a result the director has continued to adopt the going concern basis of accounting in preparing the annual financial statements.
Revenue is recognised when the company has transferred ownership of goods to the buyer and revenue can be measured reliably.
The company obtains finance in respect of trade debtors under an invoice discounting arrangement. This is regarded as a financing arrangement only, and the gross amount of the trade debtor is included in debtors with any advances received against these debts being included in other creditors. Interest and charges in respect of these arrangements are charged to the profit and loss on an accruals basis.
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ON A ROLL SANDWICH COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
2.ACCOUNTING POLICIES (CONTINUED)
Land is not depreciated. Depreciation on other assets is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.
Depreciation is provided on the following basis:
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.
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ON A ROLL SANDWICH COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
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ON A ROLL SANDWICH COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
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ON A ROLL SANDWICH COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
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ON A ROLL SANDWICH COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
11.TAXATION (CONTINUED)
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ON A ROLL SANDWICH COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
Page 25
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ON A ROLL SANDWICH COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
13.TANGIBLE FIXED ASSETS (CONTINUED)
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ON A ROLL SANDWICH COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
Page 27
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ON A ROLL SANDWICH COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
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ON A ROLL SANDWICH COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
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ON A ROLL SANDWICH COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
Profit & loss account
The prior year comparative profit and loss account has been restated to reclassify wage costs between cost of sales, distribution costs and administrative expenses, in order to align with the methodology adopted in 2026 and to provide a more consistent presentation of the Company's costs. The restatement has no impact on the profit for the year, or the corporation tax liability.
Included within other creditors is an amount of £27,774 (1 February 2025: £20,745) in relation to outstanding pension contributions.
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