Roethlisberger Ltd

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

Registered number: 12040815

		2026		2025
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	154,446		170,571
Cash at bank and in hand		6,118		29,722

		160,564		200,293
Creditors: Amounts Falling Due Within One Year	5	(73,054 )		(116,923 )

NET CURRENT ASSETS (LIABILITIES)			87,510		83,370

TOTAL ASSETS LESS CURRENT LIABILITIES			87,510		83,370

NET ASSETS			87,510		83,370

CAPITAL AND RESERVES
Called up share capital			20,000		20,000
Profit and Loss Account			67,510		63,370

SHAREHOLDERS' FUNDS			87,510		83,370

For the year ending 30 June 2026 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 Beat Roethlisberger

Director

31st October 2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Roethlisberger Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12040815 . The registered office is Unit 326 Canalot Studios, 222 Kensal Road, London, Kensington And Chelsea, W10 5BN.

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 and from the rendering of services.

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. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.4. Taxation

Income tax expense represents the sum of the tax currently payable 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 years 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.

Current tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.

2.5. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 1)

4. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	-	37,299
Amounts owed by participating interests	152,742	127,226
Other debtors	1,704	6,046

	154,446	170,571

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Roethlisberger Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2026

5. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	57,083	92,551
Other creditors	13,360	11,323
Taxation and social security	2,611	13,049

	73,054	116,923

6. Related Party Transactions

The ultimate controlling party is Rothlisberger Holding AG of 11 Sageweg, Gumligenm Switzerland, 3073, by virtue of their 100% shareholding.

The controlling party and the company operate a loan account which is interest free and repayable on demand. The total amount due from the controlling company is £152,741 (2025: £127,226). During the year, sales of £313,210 (2025: £361,370) were made to the controlling party.

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