For the financial year ended 28 February 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 of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These 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, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

Romulo Brands Holding Company Limited is a private company limited by shares incorporated in England and Wales. The registered office is 52/53 Poland Street, London, W1F 7NQ.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Going concern

The directors have considered the working capital needs of the company for a period of twelve months from the date of approval of these financial statements. These financial statements have been prepared on the going concern basis, on the understanding that the directors and shareholders will continue to financially support the company during this uncertain period by not withdrawing their funding to the detriment of other unsecured creditors and by providing further working capital and/or equity funding as required by the company in order to deliver against its latest business plan.

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

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 credited or charged to profit or loss.

The average monthly number of persons (including directors) employed by the company during the year was:

During the year, the company issued 114,000 Ordinary R Shares of £1 each at par.

Ms R Romulo

Director and major shareholder

In a previous period Ms Romulo advanced money to the company for working capital. During the year, the company repaid Ms Romulo in full. As at 28 February 2026 the advance outstanding was £Nil (2025: £114,644). The advance is unsecured and interest-free.

Kasa and Kin Group UK Limited

Company under similar ownership with some common directors and shareholders

In a previous period, the related party recharged the company for the purchase of goods and services. During the year these recharges were repaid and the related party loaned the company further sums. The amount due to the related party at 28 February 2026 was £5,284 (2025: £798). The balance is unsecured, interest free and repayable on demand.

Romulo Restaurant Group UK Limited

Company under similar ownership with some common directors and shareholders

This company purchased goods and services on behalf of the related party, which it then recharged to the related party until the related party went into liquidation. At the date of liquidation the directors consider that there was no indebtedness between the company and the related party. As a result, there is no balance between the companies at the year end.