REGISTERED NUMBER: 04070645 (England and Wales)

Audited Financial Statements

for the Year Ended 30 April 2026

for

Roscom Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

S J R Taylor

Mrs M J Blackburn

D J Edwards

SECRETARY:

S J R Taylor

REGISTERED OFFICE:

Bateman Street

Derby

DE23 8JQ

REGISTERED NUMBER:

04070645 (England and Wales)

AUDITORS:

Bates Weston Audit Ltd

Statutory Auditors

Chartered Accountants

The Mills

Canal Street

Derby

DE1 2RJ

FIXED ASSETS

Tangible assets

4

1,636,872

1,686,295

CURRENT ASSETS

Stocks

20,000

20,000

Debtors

5

1,084,189

1,128,381

Cash at bank and in hand

86,777

74,296

1,190,966

1,222,677

CREDITORS

Amounts falling due within one year

6

654,044

786,800

NET CURRENT ASSETS

536,922

435,877

TOTAL ASSETS LESS CURRENT LIABILITIES

2,173,794

2,122,172

CREDITORS

Amounts falling due after more than one year

7

-

8,880

NET ASSETS

2,173,794

2,113,292

CAPITAL AND RESERVES

Called up share capital

289,282

289,282

Revaluation reserve

9

66,842

85,261

Capital redemption reserve

9

21,969

21,969

Retained earnings

9

1,795,701

1,716,780

2,173,794

2,113,292

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 October 2026 and were signed on its behalf by:

S J R Taylor - Director

1.	STATUTORY INFORMATION

Roscom 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.

Turnover

Turnover represents net invoiced sales of services and equipment, excluding value added tax.

Net income from service contracts is recognised evenly over the term to which it relates.

Net income from equipment is recognised when the company has transferred the significant risks and rewards of ownership to the buyer and it is probable that the company will receive the previously agreed amounts upon payment.

Tangible fixed assets

Tangible fixed assets, apart from monitoring equipment, are stated at historical cost less accumulated depreciation. Historical cost includes expenditure that is 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.

Monitoring equipment is revalued on an annual basis by the directors with the value of each unit determined by the amount of income that it generates for the company.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

- 2% on cost when first brought into use

Office equipment and fixtures

- 20% on cost

Test equipment

- 20% on cost

Motor vehicles

- 25% on cost

IT hardware

- 33% on cost

Freehold land is not depreciated.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised within 'administrative expenses' in the profit and loss account.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Cost is based on purchase invoice price on a first in first out basis and includes all direct expenditure.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Foreign currencies

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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet.

Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

Rentals payable under operating leases are charged to profit or loss on a straight-line basis over the lease term.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 23 (2025 - 23 ) .

4.	TANGIBLE FIXED ASSETS

Office

equipment

Freehold

Monitoring

and

property

equipment

fixtures

£

£

£

COST OR VALUATION

At 1 May 2025

1,499,028

99,737

74,923

Additions

-

-

1,446

Revaluations

-

(18,419

)

-

At 30 April 2026

1,499,028

81,318

76,369

DEPRECIATION

At 1 May 2025

-

-

72,058

Charge for year

-

-

1,895

At 30 April 2026

-

-

73,953

NET BOOK VALUE

At 30 April 2026

1,499,028

81,318

2,416

At 30 April 2025

1,499,028

99,737

2,865

Test

Motor

IT

equipment

vehicles

hardware

Totals

£

£

£

£

COST OR VALUATION

At 1 May 2025

145,249

100,051

304,235

2,223,223

Additions

313

10,673

905

13,337

Revaluations

-

-

-

(18,419

)

At 30 April 2026

145,562

110,724

305,140

2,218,141

DEPRECIATION

At 1 May 2025

95,329

77,460

292,081

536,928

Charge for year

17,145

18,502

6,799

44,341

At 30 April 2026

112,474

95,962

298,880

581,269

NET BOOK VALUE

At 30 April 2026

33,088

14,762

6,260

1,636,872

At 30 April 2025

49,920

22,591

12,154

1,686,295

Included in cost or valuation of land and buildings is freehold land of £ 171,418 (2025 - £ 171,418 ) which is not depreciated.

Freehold property had not been brought into use as at the year end and therefore no depreciation has been charged.

Cost or valuation at 30 April 2026 is represented by:

Office

equipment

Freehold

Monitoring

and

property

equipment

fixtures

£

£

£

Valuation in 2026

-

81,318

-

Cost

1,499,028

-

76,369

1,499,028

81,318

76,369

Test

Motor

IT

equipment

vehicles

hardware

Totals

£

£

£

£

Valuation in 2026

-

-

-

81,318

Cost

145,562

110,724

305,140

2,136,823

145,562

110,724

305,140

2,218,141

5.

DEBTORS

2026

2025

£

£

Amounts falling due within one year:

Trade debtors

438,715

448,988

Amounts owed by related parties

78,900

102,681

Other debtors

19,464

8,707

Taxation recoverable

69,563

154,373

Prepayments

57,431

53,789

Accrued income

42,116

46,843

706,189

815,381

Amounts falling due after more than one year:

Deferred tax

378,000

313,000

Aggregate amounts

1,084,189

1,128,381

The deferred tax balance is available to offset corporation tax liabilities of the company arising in more than one year. In 2025 it comprised capital allowances due in future periods of £32,000 and losses available to be offset in future periods of £345,000.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

62,518

246,010

Trade creditors

39,048

45,438

Social security and other taxes

47,288

52,477

Other creditors

62,652

15,662

Directors' loan accounts

258,052

135,398

Deferred income

154,309

269,511

Accrued expenses

30,177

22,304

654,044

786,800

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

8,880

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2026

2025

£

£

Within one year

-

29,000

9.

RESERVES

Capital

Retained

Revaluation

redemption

earnings

reserve

reserve

Totals

£

£

£

£

At 1 May 2025

1,716,780

85,261

21,969

1,824,010

Profit for the year

144,502

-

-

144,502

Dividends

(84,000

)

-

-

(84,000

)

Reserves transfer

18,419

(18,419

)

-

-

At 30 April 2026

1,795,701

66,842

21,969

1,884,512

10.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Wayne Thomas FCA (Senior Statutory Auditor)

for and on behalf of Bates Weston Audit Ltd

11.	RELATED PARTY DISCLOSURES

The company billed the pension scheme £nil (2025: £nil) in respect of management charges. At the balance sheet date £78,900 (2025: £102,681) was included in debtors in relation to amounts owed by the pension scheme.