Registration number: 02666578

Rocoil Ltd

Contents

Company Information	1
Abridged Balance Sheet	2 to 3
Notes to the Unaudited Abridged Financial Statements	4 to 5

Rocoil Ltd

Company Information

Directors

Dr D A Ward Mrs L W Ward

Registered office

5 Almsford Avenue Harrogate North Yorkshire HG2 8HD

Accountants

Hudson Lees Limited Chartered Certified Accountants 48 Willow Place Knaresborough North Yorkshire HG5 0UG

Rocoil Ltd

(Registration number: 02666578)
Abridged Balance Sheet as at 30 April 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	38,287	28,275
Current assets
Stocks		67,782	87,076
Debtors		110,259	94,146
Investments		150,000	150,000
Cash at bank and in hand		356,903	360,171
		684,944	691,393
Prepayments and accrued income		9,990	12,445
Creditors: Amounts falling due within one year		(20,847)	(19,566)
Net current assets		674,087	684,272
Total assets less current liabilities		712,374	712,547
Accruals and deferred income		(10,153)	(10,752)
Net assets		702,221	701,795
Capital and reserves
Called up share capital	5	60	60
Retained earnings		702,161	701,735
Shareholders' funds		702,221	701,795

For the financial year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Rocoil Ltd

(Registration number: 02666578)
Abridged Balance Sheet as at 30 April 2025

These financial statements have been 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 8 October 2025 and signed on its behalf by:
 

......................................... Dr D A Ward Director

Rocoil Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 April 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:
5 Almsford Avenue
Harrogate
North Yorkshire
HG2 8HD

These financial statements were authorised for issue by the Board on 8 October 2025.

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 abridged 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 abridged 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.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	25% of reducing balance
Fixtures and fittings	15% of reducing balance
Computer equipment	33% of cost

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 14 (2024 - 14).

Rocoil Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 April 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Computer equipment  £	Other tangible assets £	Total £
Cost or valuation
At 1 May 2024	25,856	25,180	64,287	115,323
Additions	-	501	21,162	21,663
At 30 April 2025	25,856	25,681	85,449	136,986
Depreciation
At 1 May 2024	17,099	25,180	44,769	87,048
Charge for the year	1,314	167	10,170	11,651
At 30 April 2025	18,413	25,347	54,939	98,699
Carrying amount
At 30 April 2025	7,443	334	30,510	38,287
At 30 April 2024	8,757	-	19,518	28,275

5	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	60	60	60	60