2023-12-012024-11-302024-11-30false08767065LEOPARD ROCK MARKETING LIMITED2025-07-1747910falseiso4217:GBPxbrli:pure087670652023-11-30087670652024-11-30087670652023-12-012024-11-30087670652022-11-30087670652023-11-30087670652022-12-012023-11-3008767065bus:SmallEntities2023-12-012024-11-3008767065bus:AuditExempt-NoAccountantsReport2023-12-012024-11-3008767065bus:FullAccounts2023-12-012024-11-3008767065bus:PrivateLimitedCompanyLtd2023-12-012024-11-3008767065core:WithinOneYear2024-11-3008767065core:AfterOneYear2024-11-3008767065core:WithinOneYear2023-11-3008767065core:AfterOneYear2023-11-3008767065core:ShareCapital2024-11-3008767065core:SharePremium2024-11-3008767065core:RevaluationReserve2024-11-3008767065core:OtherReservesSubtotal2024-11-3008767065core:RetainedEarningsAccumulatedLosses2024-11-3008767065core:ShareCapital2023-11-3008767065core:SharePremium2023-11-3008767065core:RevaluationReserve2023-11-3008767065core:OtherReservesSubtotal2023-11-3008767065core:RetainedEarningsAccumulatedLosses2023-11-3008767065core:LandBuildings2024-11-3008767065core:PlantMachinery2024-11-3008767065core:Vehicles2024-11-3008767065core:FurnitureFittings2024-11-3008767065core:OfficeEquipment2024-11-3008767065core:NetGoodwill2024-11-3008767065core:IntangibleAssetsOtherThanGoodwill2024-11-3008767065core:ListedExchangeTraded2024-11-3008767065core:UnlistedNon-exchangeTraded2024-11-3008767065core:LandBuildings2023-11-3008767065core:PlantMachinery2023-11-3008767065core:Vehicles2023-11-3008767065core:FurnitureFittings2023-11-3008767065core:OfficeEquipment2023-11-3008767065core:NetGoodwill2023-11-3008767065core:IntangibleAssetsOtherThanGoodwill2023-11-3008767065core:ListedExchangeTraded2023-11-3008767065core:UnlistedNon-exchangeTraded2023-11-3008767065core:LandBuildings2023-12-012024-11-3008767065core:PlantMachinery2023-12-012024-11-3008767065core:Vehicles2023-12-012024-11-3008767065core:FurnitureFittings2023-12-012024-11-3008767065core:OfficeEquipment2023-12-012024-11-3008767065core:NetGoodwill2023-12-012024-11-3008767065core:IntangibleAssetsOtherThanGoodwill2023-12-012024-11-3008767065core:ListedExchangeTraded2023-12-012024-11-3008767065core:UnlistedNon-exchangeTraded2023-12-012024-11-3008767065core:MoreThanFiveYears2023-12-012024-11-3008767065core:Non-currentFinancialInstruments2024-11-3008767065core:Non-currentFinancialInstruments2023-11-3008767065dpl:CostSales2023-12-012024-11-3008767065dpl:DistributionCosts2023-12-012024-11-3008767065core:LandBuildings2023-12-012024-11-3008767065core:PlantMachinery2023-12-012024-11-3008767065core:Vehicles2023-12-012024-11-3008767065core:FurnitureFittings2023-12-012024-11-3008767065core:OfficeEquipment2023-12-012024-11-3008767065dpl:AdministrativeExpenses2023-12-012024-11-3008767065core:NetGoodwill2023-12-012024-11-3008767065core:IntangibleAssetsOtherThanGoodwill2023-12-012024-11-3008767065dpl:GroupUndertakings2023-12-012024-11-3008767065dpl:ParticipatingInterests2023-12-012024-11-3008767065dpl:GroupUndertakingscore:ListedExchangeTraded2023-12-012024-11-3008767065core:ListedExchangeTraded2023-12-012024-11-3008767065dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-12-012024-11-3008767065core:UnlistedNon-exchangeTraded2023-12-012024-11-3008767065dpl:CostSales2022-12-012023-11-3008767065dpl:DistributionCosts2022-12-012023-11-3008767065core:LandBuildings2022-12-012023-11-3008767065core:PlantMachinery2022-12-012023-11-3008767065core:Vehicles2022-12-012023-11-3008767065core:FurnitureFittings2022-12-012023-11-3008767065core:OfficeEquipment2022-12-012023-11-3008767065dpl:AdministrativeExpenses2022-12-012023-11-3008767065core:NetGoodwill2022-12-012023-11-3008767065core:IntangibleAssetsOtherThanGoodwill2022-12-012023-11-3008767065dpl:GroupUndertakings2022-12-012023-11-3008767065dpl:ParticipatingInterests2022-12-012023-11-3008767065dpl:GroupUndertakingscore:ListedExchangeTraded2022-12-012023-11-3008767065core:ListedExchangeTraded2022-12-012023-11-3008767065dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-12-012023-11-3008767065core:UnlistedNon-exchangeTraded2022-12-012023-11-3008767065core:NetGoodwill2024-11-3008767065core:IntangibleAssetsOtherThanGoodwill2024-11-3008767065core:LandBuildings2024-11-3008767065core:PlantMachinery2024-11-3008767065core:Vehicles2024-11-3008767065core:FurnitureFittings2024-11-3008767065core:OfficeEquipment2024-11-3008767065core:AfterOneYear2024-11-3008767065core:WithinOneYear2024-11-3008767065core:ListedExchangeTraded2024-11-3008767065core:UnlistedNon-exchangeTraded2024-11-3008767065core:ShareCapital2024-11-3008767065core:SharePremium2024-11-3008767065core:RevaluationReserve2024-11-3008767065core:OtherReservesSubtotal2024-11-3008767065core:RetainedEarningsAccumulatedLosses2024-11-3008767065core:NetGoodwill2023-11-3008767065core:IntangibleAssetsOtherThanGoodwill2023-11-3008767065core:LandBuildings2023-11-3008767065core:PlantMachinery2023-11-3008767065core:Vehicles2023-11-3008767065core:FurnitureFittings2023-11-3008767065core:OfficeEquipment2023-11-3008767065core:AfterOneYear2023-11-3008767065core:WithinOneYear2023-11-3008767065core:ListedExchangeTraded2023-11-3008767065core:UnlistedNon-exchangeTraded2023-11-3008767065core:ShareCapital2023-11-3008767065core:SharePremium2023-11-3008767065core:RevaluationReserve2023-11-3008767065core:OtherReservesSubtotal2023-11-3008767065core:RetainedEarningsAccumulatedLosses2023-11-3008767065core:NetGoodwill2022-11-3008767065core:IntangibleAssetsOtherThanGoodwill2022-11-3008767065core:LandBuildings2022-11-3008767065core:PlantMachinery2022-11-3008767065core:Vehicles2022-11-3008767065core:FurnitureFittings2022-11-3008767065core:OfficeEquipment2022-11-3008767065core:AfterOneYear2022-11-3008767065core:WithinOneYear2022-11-3008767065core:ListedExchangeTraded2022-11-3008767065core:UnlistedNon-exchangeTraded2022-11-3008767065core:ShareCapital2022-11-3008767065core:SharePremium2022-11-3008767065core:RevaluationReserve2022-11-3008767065core:OtherReservesSubtotal2022-11-3008767065core:RetainedEarningsAccumulatedLosses2022-11-3008767065core:AfterOneYear2023-12-012024-11-3008767065core:WithinOneYear2023-12-012024-11-3008767065core:Non-currentFinancialInstrumentscore:CostValuation2023-12-012024-11-3008767065core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-12-012024-11-3008767065core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-12-012024-11-3008767065core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-12-012024-11-3008767065core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-12-012024-11-3008767065core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-12-012024-11-3008767065core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-12-012024-11-3008767065core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-12-012024-11-3008767065core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-12-012024-11-3008767065core:Non-currentFinancialInstrumentscore:CostValuation2024-11-3008767065core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-11-3008767065core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-11-3008767065core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-11-3008767065core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-11-3008767065core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-11-3008767065core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-11-3008767065core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-11-3008767065core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-11-3008767065core:Non-currentFinancialInstrumentscore:CostValuation2023-11-3008767065core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-11-3008767065core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-11-3008767065core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-11-3008767065core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-11-3008767065core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-11-3008767065core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-11-3008767065core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-11-3008767065core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-11-3008767065bus:Director12023-12-012024-11-30

LEOPARD ROCK MARKETING LIMITED

Registered Number
08767065
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2024

LEOPARD ROCK MARKETING LIMITED
Company Information
for the year from 1 December 2023 to 30 November 2024

Director

VAN DEN BERG, Jan Christoffel

Registered Address

85 Great Portland Street
First Floor
London
W1W 7LT

Registered Number

08767065 (England and Wales)
LEOPARD ROCK MARKETING LIMITED
Statement of Financial Position
30 November 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Investments352,61552,615
52,61552,615
Current assets
Stocks4129,59272,145
Debtors5158,835181,335
Cash at bank and on hand66,698171,733
355,125425,213
Creditors amounts falling due within one year6(35,616)(13,393)
Net current assets (liabilities)319,509411,820
Total assets less current liabilities372,124464,435
Net assets372,124464,435
Capital and reserves
Called up share capital100100
Profit and loss account372,024464,335
Shareholders' funds372,124464,435
The financial statements were approved and authorised for issue by the Director on 17 July 2025, and are signed on its behalf by:
VAN DEN BERG, Jan Christoffel
Director
Registered Company No. 08767065
LEOPARD ROCK MARKETING LIMITED
Notes to the Financial Statements
for the year ended 30 November 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Turnover policy
Turnover represents sales of goods net of VAT and trade discounts. Turnover is recognised when the goods are physically delivered to the customer.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year11
3.Fixed asset investments

Other investments1

Total

££
Cost or valuation
At 01 December 2352,61552,615
At 30 November 2452,61552,615
Net book value
At 30 November 2452,61552,615
At 30 November 2352,61552,615

Notes

1Other investments other than loans
4.Stocks

2024

2023

££
Raw materials and consumables129,59272,145
Total129,59272,145
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables116,83997,000
Other debtors41,99684,335
Total158,835181,335
6.Creditors: amounts due within one year

2024

2023

££
Taxation and social security33,72511,641
Accrued liabilities and deferred income1,8911,752
Total35,61613,393
7.Controlling party
The company is 100% owned by the parent company Hillsbrand International Holdings Ltd.