REGISTERED NUMBER: 09233090 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

ROCKHOLME BROKING (UK) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr J N Jones

REGISTERED OFFICE:

100 Bowen Court

St Asaph Business Park

St Asaph

DENBIGHSHIRE

LL17 0JE

REGISTERED NUMBER:

09233090 (England and Wales)

ACCOUNTANTS:

Williams Denton Cyf

Chartered Certified Accountants

Glaslyn

Ffordd y Parc

Parc Menai

Bangor

Gwynedd

LL57 4FE

FIXED ASSETS

Intangible assets

4

269,264

319,156

Tangible assets

5

20,783

49,115

290,047

368,271

CURRENT ASSETS

Debtors

6

13,040

14,984

Cash at bank

158,213

159,028

171,253

174,012

CREDITORS

Amounts falling due within one year

7

158,657

158,917

NET CURRENT ASSETS

12,596

15,095

TOTAL ASSETS LESS CURRENT LIABILITIES

302,643

383,366

CREDITORS

Amounts falling due after more than one year

8

(43,370

)

(69,662

)

PROVISIONS FOR LIABILITIES

(5,193

)

(9,332

)

NET ASSETS

254,080

304,372

CAPITAL AND RESERVES

Called up share capital

750

750

Share premium

99,751

99,751

Capital redemption reserve

249

249

Retained earnings

153,330

203,622

SHAREHOLDERS' FUNDS

254,080

304,372

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 12 December 2025 and were signed by:

Mr J N Jones - Director

1.	STATUTORY INFORMATION

Rockholme Broking (UK) 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.

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.

Turnover

Turnover represents commissions earned during the period.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2016, 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.

Plant and machinery etc

-

25% on reducing balance and at variable rates on reducing balance

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 13 (2024 - 11 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

568,247

AMORTISATION

At 1 April 2024

249,091

Charge for year

49,892

At 31 March 2025

298,983

NET BOOK VALUE

At 31 March 2025

269,264

At 31 March 2024

319,156

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

92,186

Additions

12,297

Disposals

(61,200

)

At 31 March 2025

43,283

DEPRECIATION

At 1 April 2024

43,071

Charge for year

12,654

Eliminated on disposal

(33,225

)

At 31 March 2025

22,500

NET BOOK VALUE

At 31 March 2025

20,783

At 31 March 2024

49,115

6.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Other debtors

2,993

4,963

Amounts falling due after more than one year:

Other debtors

10,047

10,021

Aggregate amounts

13,040

14,984

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

15,485

40,149

Taxation and social security

46,122

54,874

Other creditors

97,050

63,894

158,657

158,917

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

30,870

47,162

Other creditors

12,500

22,500

43,370

69,662

9.	RELATED PARTY DISCLOSURES

The company is under common control with Credent Commercial Insurance Ltd.

During the year the company received commission of £746,647 (2024:£775,974) from Credent Commercial Insurance Ltd.

At the start of the year the balance owed to the company by Credent Commercial Insurance Ltd was

£50,309.

At the end of the year the balance owed to the company by Credent Commercial Insurance Ltd was £27,614.

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr J N Jones.