REGISTERED NUMBER: SC803496 (Scotland)

Unaudited Financial Statements

for the Period 18 March 2024 to 31 March 2025

for

Rockwealth Edinburgh Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

D R F Bowen

REGISTERED OFFICE:

5 South Charlotte Street

Edinburgh

EH2 4AN

REGISTERED NUMBER:

SC803496 (Scotland)

ACCOUNTANTS:

One Accounting Ltd

Chartered Management Accountants

Drumsheugh Toll

2 Belford Road

Edinburgh

Midlothian

EH4 3BL

FIXED ASSETS

Intangible assets

4

7,000

Tangible assets

5

1,874

8,874

CURRENT ASSETS

Debtors

6

199

Cash at bank

16,019

16,218

CREDITORS

Amounts falling due within one year

7

39,369

NET CURRENT LIABILITIES

(23,151

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(14,277

)

CAPITAL AND RESERVES

Called up share capital

90

Retained earnings

(14,367

)

(14,277

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 11 September 2025 and were signed by:

D R F Bowen - Director

1.	STATUTORY INFORMATION

Rockwealth Edinburgh Ltd is a private company, limited by shares , registered in Scotland. 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.

At the balance sheet date, the company's liabilities exceed its assets by £14,277. The financial statements have been prepared on a going concern basis, which assumes that the Company will continue in operational existence for the foreseeable future. The Director believes that the financial statements should be prepared on a going concern basis and appropriate funding will be available if required.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of three years.

Tangible fixed assets

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

Computer equipments

-

33% on cost

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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 period 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.

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties.

Debt instruments, including loans and other accounts receivable and payable are initially measured at transaction price adjusted for transaction costs. They are subsequently recognised at amortised costs using the effective interest method.

Creditors payable within one year, typically trade payables, are measured initially and subsequently at the undiscounted amount of the cash or other consideration expected to be paid.

Debtors payable within one year, typically trade receivables, are measured initially and subsequently at the undiscounted amount of the cash or other consideration expected to be received.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

Additions

9,000

At 31 March 2025

9,000

AMORTISATION

Charge for period

2,000

At 31 March 2025

2,000

NET BOOK VALUE

At 31 March 2025

7,000

5.	TANGIBLE FIXED ASSETS

Computer

equipments

£

COST

Additions

2,426

At 31 March 2025

2,426

DEPRECIATION

Charge for period

552

At 31 March 2025

552

NET BOOK VALUE

At 31 March 2025

1,874

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Prepayments and accrued income

199

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Other creditors

30,000

Directors' current accounts

8,115

Accrued expenses

1,254

39,369

8.	POST BALANCE SHEET EVENTS

On 7th July 2025 the company alloted the following shares for cash consideration:

153 A Ordinary shares issued at £1 each

17 B Ordinary shares issued at £1 each

30 Preference shares issued at £1 each, plus a share premium of £1,665.67 per share.

The allotment occured after the reporting period and does not relate to conditions existing at 31 March 2025. It is therefore classed as a non-adjusting event after the end of the reporting period in accordance with FRS 102; consequently no adjustment has been made to these financial statements.