Rokform Real Estate Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 13165336

		31 March 2025		31 March 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		4,642,962		2,982,550
Investments	5		165		65

			4,643,127		2,982,615
CURRENT ASSETS
Debtors	6	1,152,175		999,746
Cash at bank and in hand		403,418		229,540

		1,555,593		1,229,286
Creditors: Amounts Falling Due Within One Year	7	(593,173 )		(659,557 )

NET CURRENT ASSETS (LIABILITIES)			962,420		569,729

TOTAL ASSETS LESS CURRENT LIABILITIES			5,605,547		3,552,344

Creditors: Amounts Falling Due After More Than One Year	8		(3,348,034 )		(2,310,521 )

NET ASSETS			2,257,513		1,241,823

CAPITAL AND RESERVES
Called up share capital	9		2		2
Revaluation reserve	10		833,066		660,671
Profit and Loss Account			1,424,445		581,150

SHAREHOLDERS' FUNDS			2,257,513		1,241,823

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Rokform Real Estate Ltd

Balance Sheet (continued)

As At 31 March 2025

For the year ending 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 Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Jonathan O'Malley

Director

09/12/2025

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Rokform Real Estate Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13165336 . The registered office is 195-197 Whiteladies Road, Bristol, Somerset, England, BS8 2SB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	No policy
Computer Equipment	25% straight line

2.4. Taxation

Income 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 statement of comprehensive income 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 timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing 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. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

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Rokform Real Estate Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Tangible Assets

	Land & Property
	Freehold	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2024	2,982,550	-	2,982,550
Additions	1,660,000	549	1,660,549

As at 31 March 2025	4,642,550	549	4,643,099

Depreciation
As at 1 April 2024	-	-	-
Provided during the period	-	137	137

As at 31 March 2025	-	137	137

Net Book Value
As at 31 March 2025	4,642,550	412	4,642,962

As at 1 April 2024	2,982,550	-	2,982,550

5. Investments

	Unlisted
	£
Cost
As at 1 April 2024	65
Additions	100

As at 31 March 2025	165

Provision
As at 1 April 2024	-

As at 31 March 2025	-

Net Book Value
As at 31 March 2025	165

As at 1 April 2024	65

Investment includes shareholdings in other subsidiary companies.

6. Debtors

	31 March 2025	31 March 2024
	£	£
Due within one year
Trade debtors	35	-
Prepayments and accrued income	-	1,395
Other debtors - Rokform Honiton Ltd	110,550	332,350
Other debtors - Rokform Capital Ltd	926,446	650,500
Other debtors - Rokform Ltd	10,000	15,501
Amounts owed by Rokform Finance Ltd	29,200	-

...CONTINUED

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Rokform Real Estate Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

Amounts owed by Cabot Access Ltd	50,000	-
Amounts owed by HOP Property Ltd	12,000	-
Amounts owed by Rokform Somerset Ltd	5,944	-

	1,144,175	999,746
Due after more than one year
Other debtors	8,000	-

	1,152,175	999,746

7. Creditors: Amounts Falling Due Within One Year

	31 March 2025	31 March 2024
	£	£
Corporation tax	5,657	4,842
Other creditors - Rokform Downend Ltd	-	46,390
Other creditors - Hampton Spa Ltd	1,500	15,500
Other creditors - THC Bristol Ltd	344,900	449,500
Accruals and deferred income	3,000	3,000
Directors' loan accounts	216,299	100,224
Other creditors - Rokform Kingswood Ltd	-	40,101
Other creditors - Rokform Patchway	21,817	-

	593,173	659,557

8. Creditors: Amounts Falling Due After More Than One Year

	31 March 2025	31 March 2024
	£	£
325 Two Mile Hill Road mortgage	986,220	986,220
23b Downend Road Mortgage	607,500	607,500
8 High Street Mortgage	146,225	146,225
269LC Mortgage	397,224	397,224
124 Gloucester Road Mortgage	453,390	-
14 Overnhill Mortgage	757,475	-
Amounts owed to group undertakings - Rokform Somerset	-	173,352

	3,348,034	2,310,521

9. Share Capital

	31 March 2025	31 March 2024
	£	£
Allotted, Called up and fully paid	2	2

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Rokform Real Estate Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

10. Reserves

	Revaluation Reserve
	£
As at 1 April 2024	660,671
Surplus on revaluation	172,395

As at 31 March 2025	833,066

The freehold property comprises properties at fair value. Valuation based on refinance valuations by third parties.

11. Related Party Transactions

Included in debtor is an amount owed of £29,200 by Rokform Finance Ltd, £110,550 (2024 - 332,350) by Rokform Honiton Ltd, £50,000 by Cabot Access Ltd, £926,446 (2024 - 650,500) by Rokform Capital Ltd, £10,000 (2024 - 15,501) by Rokform Ltd and £5,944 by Rokform Somerset Ltd, all with the same director.

Included in creditors is an amount owing of £165,193 (2024 - 46,390) to Rokform Downend, £466,817 (2024 - 40,101) to Rokform Patchway, £344,900 (2024 - 449,500) to THC Bristol Ltd and an amount of £1,500 (2024 - 15,500) to Hampton Spa Ltd - all with the same director

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