Registration number: 15613204

Roamly UK Ltd

Contents

Balance Sheet	1
Notes to the Financial Statements	2 to 3

Roamly UK Ltd

(Registration number: 15613204)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Current assets
Debtors	4	310,000	1
Creditors: Amounts falling due within one year	5	(3,600)	-
Net assets		306,400	1
Capital and reserves
Called up share capital		310,000	1
Retained earnings		(3,600)	-
Shareholders' funds		306,400	1

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 26 October 2026 and signed on its behalf by:
 

......................................... D C Severin Director

Roamly UK Ltd

Notes to the Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
3rd Floor 1 Ashley Road
Altrincham
Cheshire
WA14 2DT

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

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

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

The company has financial support from Outdoorsy Holdings Inc., which has confirmed in writing that it guarantees to provide financial support as necessary for the company to meet its liabilities as they fall due for a period of not less than 12 months from the date of approval of these financial statements.

Audit report

The Independent Auditor's Report was unqualified. The name of the Senior Statutory Auditor who signed the audit report on 30 October 2026 was Dean Blunden BFP FCA, who signed for and on behalf of UHY Ross Brooke.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Roamly UK Ltd

Notes to the Financial Statements for the Year Ended 31 December 2025

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

4

Debtors

Current	Note	2025 £	2024 £
Amounts owed by group undertakings		310,000	1
		310,000	1

5

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Other creditors	3,600	-