REGISTERED NUMBER: 04505114 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Rokewood Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

H C Lam

SECRETARY:

Mrs S L Lam

REGISTERED OFFICE:

Rokewood Nurseries

Walton Road

Wisbech

Cambridgeshire

PE14 7AG

REGISTERED NUMBER:

04505114 (England and Wales)

ACCOUNTANTS:

George Hay Partnership LLP

Chartered Accountants

Unit 1B

Focus 4

Fourth Avenue

Letchworth

Hertfordshire

SG6 2TU

FIXED ASSETS

Intangible assets

5

-

-

Tangible assets

6

1,576,458

564,777

1,576,458

564,777

CURRENT ASSETS

Stocks

129,580

117,540

Debtors

7

307,736

147,662

Cash at bank and in hand

2,859

117,438

440,175

382,640

CREDITORS

Amounts falling due within one year

8

575,188

468,052

NET CURRENT LIABILITIES

(135,013

)

(85,412

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,441,445

479,365

CREDITORS

Amounts falling due after more than one year

9

(76,750

)

(774

)

PROVISIONS FOR LIABILITIES

11

(200,450

)

-

NET ASSETS

1,164,245

478,591

CAPITAL AND RESERVES

Called up share capital

60,000

60,000

Fair value reserve

854,550

-

Retained earnings

249,695

418,591

SHAREHOLDERS' FUNDS

1,164,245

478,591

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 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 4 December 2025 and were signed by:

H C Lam - Director

1.	STATUTORY INFORMATION

Rokewood Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

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 2002, is being amortised evenly over its estimated useful life of twenty 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.

Land and buildings

-

4% on cost and not provided

Plant and machinery etc

-

25% on cost, 20% on cost, 15% on cost, 10% on cost and over period of lease

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 39 (2024 - 39 ) .

5.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

370,000

AMORTISATION

At 1 April 2024

and 31 March 2025

370,000

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

6.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST OR VALUATION

At 1 April 2024

306,068

2,108,664

2,414,732

Additions

-

19,826

19,826

Revaluations

1,055,000

-

1,055,000

At 31 March 2025

1,361,068

2,128,490

3,489,558

DEPRECIATION

At 1 April 2024

29,257

1,820,698

1,849,955

Charge for year

2,442

60,703

63,145

At 31 March 2025

31,699

1,881,401

1,913,100

NET BOOK VALUE

At 31 March 2025

1,329,369

247,089

1,576,458

At 31 March 2024

276,811

287,966

564,777

Cost or valuation at 31 March 2025 is represented by:

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

Valuation in 2025

1,055,000

-

1,055,000

Cost

306,068

2,128,490

2,434,558

1,361,068

2,128,490

3,489,558

The freehold property has been revalued to £1,300,000. The valuation was carried out by Cruso & Wilkin in March 2025.

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

199,257

42,484

Other debtors

108,479

105,178

307,736

147,662

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

106,717

24,153

Hire purchase contracts

774

3,098

Trade creditors

156,658

92,922

Taxation and social security

-

200

Other creditors

311,039

347,679

575,188

468,052

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

76,750

-

Hire purchase contracts

-

774

76,750

774

10.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank overdraft

82,467

-

Bank loans

101,000

24,153

183,467

24,153

The above are secured by a fixed and floating charge on the assets of the company.

11.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

200,450

-

Deferred

tax

£

Provision for revaluation gain

200,450

Balance at 31 March 2025

200,450