REGISTERED NUMBER: 05756960 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

ROCKPOOL EXHIBITIONS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTORS:

M R Bell

M Piper

H J Bell

K J Piper

SECRETARY:

M R Bell

REGISTERED OFFICE:

20 Havelock Road

Hastings

East Sussex

TN34 1BP

REGISTERED NUMBER:

05756960 (England and Wales)

ACCOUNTANTS:

Ashdown Hurrey

Chartered Accountants & Business Advisers

20 Havelock Road

Hastings

East Sussex

TN34 1BP

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

26,074

34,309

Investments

6

557,655

557,655

583,729

591,964

CURRENT ASSETS

Stocks

7

10,000

10,000

Debtors

8

177,487

20,027

Cash at bank and in hand

402,281

416,157

589,768

446,184

CREDITORS

Amounts falling due within one year

9

181,570

130,078

NET CURRENT ASSETS

408,198

316,106

TOTAL ASSETS LESS CURRENT LIABILITIES

991,927

908,070

CREDITORS

Amounts falling due after more than one year

10

(21,294

)

(27,399

)

PROVISIONS FOR LIABILITIES

(6,485

)

-

NET ASSETS

964,148

880,671

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

964,048

880,571

SHAREHOLDERS' FUNDS

964,148

880,671

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

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

The directors acknowledge their 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 Board of Directors and authorised for issue on 5 November 2025 and were signed on its behalf by:

M Piper - Director

M R Bell - Director

1.	STATUTORY INFORMATION

Rockpool Exhibitions Ltd is a private company, limited by shares , registered in England and Wales. 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.

The directors have made an assessment about the company's ability to continue as a going concern and they do not consider there to be any material uncertainties. As a result they have adopted the going concern basis of accounting.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2006, was amortised evenly over its estimated useful life of five years.

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.

Tangible fixed assets

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

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year 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 year 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

60,000

AMORTISATION

At 1 April 2024

and 31 March 2025

60,000

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2024

and 31 March 2025

43,693

80,950

11,242

135,885

DEPRECIATION

At 1 April 2024

35,815

55,135

10,626

101,576

Charge for year

1,182

6,454

599

8,235

At 31 March 2025

36,997

61,589

11,225

109,811

NET BOOK VALUE

At 31 March 2025

6,696

19,361

17

26,074

At 31 March 2024

7,878

25,815

616

34,309

6.	FIXED ASSET INVESTMENTS

Interest

in other

participating

interests

£

COST

At 1 April 2024

and 31 March 2025

557,655

NET BOOK VALUE

At 31 March 2025

557,655

At 31 March 2024

557,655

7.

STOCKS

31.3.25

31.3.24

£

£

Stocks

10,000

10,000

8.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

141,886

11,434

Directors' loan accounts

20,000

-

Tax

6,750

-

Prepayments

8,851

8,593

177,487

20,027

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

9,980

9,830

Trade creditors

46,190

12,788

Tax

57,897

39,450

Social security and other taxes

186

(260

)

VAT

44,626

45,186

Other creditors

17,557

15,296

Directors' current accounts

1,960

449

Accrued expenses

3,174

7,339

181,570

130,078

10.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans - 1-2 years

10,233

10,078

Bank loans - 2-5 years

11,061

17,321

21,294

27,399

11.	CONTINGENT LIABILITIES

Barclays Bank PLC holds charges given by Rockpool Exhibitions Ltd for all the property or undertaking of the company. The charges are fixed and floating charges.

12.	RELATED PARTY DISCLOSURES

At the year end, the directors M R Bell and M Piper were owed £1,938 and £22 respectively to the company. There are no terms attached to these loans.

Additionally, the director M Piper owed £20,000 to the company. There are no terms attached to this loan.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Rockpool Exhibitions Ltd for the year ended 31 March 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at icaew.com/membershandbook.

This report is made solely to the Board of Directors of Rockpool Exhibitions Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Rockpool Exhibitions Ltd and state those matters that we have agreed to state to the Board of Directors of Rockpool Exhibitions Ltd, as a body, in this report in accordance with icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Rockpool Exhibitions Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Rockpool Exhibitions Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Rockpool Exhibitions Ltd. You consider that Rockpool Exhibitions Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Rockpool Exhibitions Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Ashdown Hurrey

Chartered Accountants & Business Advisers

20 Havelock Road

Hastings

East Sussex

TN34 1BP

5 November 2025