Rock Consulting and Advisory Limited Filleted Accounts Cover |  |

| Rock Consulting and Advisory Limited |
|  | Company No. 10510348 |  |
|  |  | Information for Filing with The Registrar |  |  |
|  |  | 31 March 2025 |  |  |

Rock Consulting and Advisory Limited Balance Sheet Registrar |  |

at | 31 March 2025 |  |  |  |  |  |  |
Company No. | 10510348 |  | Notes | 2025 |  |  |  | 2024
|  |  |  |  |  | £ |  |  |  | £
Fixed assets |  |  |  |  |  |  |
| Tangible assets |  | 4 | 171 |  |  |  | 214
| Investments |  | 5 | 75,272 |  |  |  | 76,922
|  |  |  |  |  | 75,443 |  |  |  | 77,136
Current assets |  |  |  |  |  |  |
| Debtors |  | 6 | 14,363 |  |  |  | 18,426
| Cash at bank and in hand |  |  | 9,845 |  |  |  | 11,444
|  |  |  |  |  | 24,208 |  |  |  | 29,870
Creditors: Amount falling due within one year | 7 | (25,407) |  |  |  | (59,492)
Net current liabilities |  |  | (1,199) |  |  |  | (29,622)
Total assets less current liabilities |  |  | 74,244 |  |  |  | 47,514
Provisions for liabilities |  |  |  |  |  |  |
| Deferred taxation |  |  | (33) |  |  |  | (42)
Net assets |  |  | 74,211 |  |  |  | 47,472
Capital and reserves |  |  |  |  |  |  |
| Called up share capital |  |  | 100 |  |  |  | 100
| Fair value reserve |  | 9 | (1,758) |  |  |  | (108)
| Profit and loss account |  | 9 | 75,869 |  |  |  | 47,480
Total equity |  |  | 74,211 |  |  |  | 47,472
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 06 November 2025 and signed on its behalf by: |  |
R.C.G. Ayers |  |  |  |  |  |  |
Director |  |  |  |  |  |  |
06 November 2025 |  |  |  |  |  |  |  |

Rock Consulting and Advisory Limited Notes to the Accounts Registrar |  |

for the year ended 31 March 2025 |  |  |  |  |  |  |  |

1 | General information |  |
| Rock Consulting and Advisory Limited is a private company limited by shares and incorporated in England and Wales.
| Its registered number is: 10510348 |  |  |  |  |  |
| Its registered office is: |  |  |  |  |  |  |  |  |  |
| 63 Westhall Road |  |  |  |  |  |  |  |  |  |
| Warlingham |  |  |  |  |  |  |  |  |  |
| Surrey |  |  |  |  |  |  |  |  |  |
| CR6 9HG |  |  |  |  |  |
| The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

2 | Accounting policies |  |  |  |  |  |  |  |

| Turnover |  |  |  |  |  |  |  |
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes where applicable. Turnover includes revenue earned from the rendering of services. Where relevant, 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.

| Tangible fixed assets and depreciation |  |  |  |  |  |  |  |
| Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses. At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.
| Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:
|  | Furniture, fittings and equipment |  | 20% reducing balance |  |  |  |  |  |

| Taxation |  |  |  |  |  |
| Corporation tax expense represents the sum of the tax currently payable and deferred tax. The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

| Investments |  |  |  |  |  |  |  |
| Unlisted investments (except those held as subsidiaries, associates or joint ventures) are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, any changes in fair value are recognised in profit and loss.

| Trade and other debtors |  |  |  |  |  |  |  |
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

| Trade and other creditors |  |  |  |  |  |  |  |
| Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

| Provisions |  |  |  |  |  |  |  |
| Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation. Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties. When payments are eventually made, they are charged to the provision carried in the balance sheet.

3 | Employees |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  | 2024
|  |  |  |  |  |  |  |  |  | Number |  |  |  | Number
|  | The average monthly number of employees (including directors) during the year was: | 2 |  |  |  | 2

4 | Tangible fixed assets |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  | Fixtures, fittings and equipment |  | Total
|  |  |  |  |  |  |  |  |  |  |  | £ |  | £
|  | Cost or revaluation |  |  |  |  |  |  |  |  |  |
|  | At 1 April 2024 |  |  |  |  |  |  |  | 1,089 |  | 1,089
|  | At 31 March 2025 |  |  |  |  |  |  |  | 1,089 |  | 1,089
|  | Depreciation |  |  |  |  |  |  |  |  |  |
|  | At 1 April 2024 |  |  |  |  |  |  |  | 875 |  | 875
|  | Charge for the year |  |  |  |  |  |  |  | 43 |  | 43
|  | At 31 March 2025 |  |  |  |  |  |  |  | 918 |  | 918
|  | Net book values |  |  |  |  |  |  |  |  |  |
|  | At 31 March 2025 |  |  |  |  |  |  |  | 171 |  | 171
|  | At 31 March 2024 |  |  |  |  |  |  |  | 214 |  | 214

5 | Investments |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  | Other investments |  | Total
|  |  |  |  |  |  |  |  |  |  |  | £ |  | £
|  | Cost or valuation |  |  |  |  |  |  |  |  |  |
|  | At 1 April 2024 |  |  |  |  |  |  |  | 77,030 |  | 77,030
|  | At 31 March 2025 |  |  |  |  |  |  |  | 77,030 |  | 77,030
|  | Provisions/Impairment |  |  |  |  |  |  |  |  |  |
|  | At 1 April 2024 |  |  |  |  |  |  |  | 108 |  | 108
|  | Revaluation |  |  |  |  |  |  |  | 1,650 |  | 1,650
|  | At 31 March 2025 |  |  |  |  |  |  |  | 1,758 |  | 1,758
|  | Net book values |  |  |  |  |  |  |  |  |  |
|  | At 31 March 2025 |  |  |  |  |  |  |  | 75,272 |  | 75,272
|  | At 31 March 2024 |  |  |  |  |  |  |  | 76,922 |  | 76,922

6 | Debtors |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  | 2024
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Trade debtors |  |  |  | 14,363 |  |  |  | 18,426
|  |  |  |  |  |  |  |  |  | 14,363 |  |  |  | 18,426

7 | Creditors: |  |  |  |  |  |  |  |
|  | amounts falling due within one year |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2025 |  |  |  | 2024
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Bank loans and overdrafts |  |  |  | 594 |  |  |  | 1,068
|  | Taxes and social security |  |  |  | 6,787 |  |  |  | 3,209
|  | Other creditors |  |  |  | 18,026 |  |  |  | 55,215
|  |  |  |  |  |  |  |  |  | 25,407 |  |  |  | 59,492

8 | Share Capital |  |  |  |  |  |  |  |
|  | The share capital represents 100 £1 Ordinary shares allocated called up and fully paid.

9 | Reserves |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | Fair value reserve |  |  |  | Total other reserves
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Movement on fair value reserve |  |  |  | (108) |  |  |  | (108)
|  | At 31 March 2024 and 1 April 2024 |  |  |  | (108) |  |  |  | (108)
|  | Movement on fair value reserve |  |  |  | (1,650) |  |  |  | (1,650)
|  | At 31 March 2025 |  |  |  | (1,758) |  |  |  | (1,758)
|  | Profit and loss account - includes all current and prior period retained profits and losses.

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