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ROCKPECKER LIMITED

Registered Number
07991731
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

ROCKPECKER LIMITED
Company Information
for the year from 1 April 2024 to 31 March 2025

Directors

DHAWAN, Ashima
KUMAR, Rajnish

Registered Address

Unit 4 Harrimans Lane
Lenton Lane Industrial Estate
Nottingham
NG7 2SD

Registered Number

07991731 (England and Wales)
ROCKPECKER LIMITED
Balance Sheet as at
31 March 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets3505,568549,768
Investments423,9471,455
529,515551,223
Current assets
Stocks52,794,9782,329,076
Debtors6269,961484,234
Cash at bank and on hand23,6007,779
3,088,5392,821,089
Creditors amounts falling due within one year7(1,624,669)(1,335,680)
Net current assets (liabilities)1,463,8701,485,409
Total assets less current liabilities1,993,3852,036,632
Creditors amounts falling due after one year8(73,368)(88,313)
Provisions for liabilities9(78,011)(108,941)
Net assets1,842,0061,839,378
Capital and reserves
Called up share capital4,0004,000
Profit and loss account1,838,0061,835,378
Shareholders' funds1,842,0061,839,378
The financial statements were approved and authorised for issue by the Board of Directors on 18 August 2025, and are signed on its behalf by:
KUMAR, Rajnish
Director
Registered Company No. 07991731
ROCKPECKER LIMITED
Notes to the Financial Statements
for the year ended 31 March 2025

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.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
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 in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Land and buildings-50
Plant and machinery15-
Fixtures and fittings20-
Office Equipment20-
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.
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2.Average number of employees

20252024
Average number of employees during the year44
3.Tangible fixed assets

Land & buildings

Plant & machinery

Office Equipment

Total

££££
Cost or valuation
At 01 April 24376,657655,142109,4491,141,248
At 31 March 25376,657655,142109,4491,141,248
Depreciation and impairment
At 01 April 2466,611429,29395,576591,480
Charge for year7,53333,8772,79044,200
At 31 March 2574,144463,17098,366635,680
Net book value
At 31 March 25302,513191,97211,083505,568
At 31 March 24310,046225,84913,873549,768
4.Fixed asset investments

Loans to groups1

Total

££
Cost or valuation
At 01 April 241,4551,455
Additions22,49222,492
At 31 March 2523,94723,947
Net book value
At 31 March 2523,94723,947
At 31 March 241,4551,455

Notes

1Loans to group undertakings and participating interests
5.Stocks

2025

2024

££
Raw materials and consumables866,443716,859
Work in progress698,745562,997
Finished goods1,229,7901,049,220
Total2,794,9782,329,076
6.Debtors: amounts due within one year

2025

2024

££
Trade debtors / trade receivables208,249484,140
Other debtors90394
Prepayments and accrued income60,809-
Total269,961484,234
7.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables1,247,958903,198
Bank borrowings and overdrafts94,911221,771
Amounts owed to related parties220,479151,816
Taxation and social security60,49658,865
Other creditors14830
Accrued liabilities and deferred income677-
Total1,624,6691,335,680
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
8.Creditors: amounts due after one year

2025

2024

££
Bank borrowings and overdrafts73,36888,313
Total73,36888,313
9.Provisions for liabilities

2025

2024

££
Net deferred tax liability (asset)78,011108,941
Total78,011108,941
10.Related party transactions
In the year the company had interest free loans from directors totalling £220,479 (2022: £151,816). There was also a balance owed to the associated company Rockpecker Private Ltd of £1,214,563 for the exchange of goods and services. There was also balances owed from associated companies of £18,591 for the exchange of goods and services.
11.Further information regarding the company's financial position
There is a fixed and floating charge held over the companies assets by HSBC.