REGISTERED NUMBER: 08870139 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

ROCK STRUCTURAL PMC LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

B A Rock

A D Rock

Mrs J Rock

T A Rock

REGISTERED OFFICE:

Suite 1

Aireside House

Royd Ings Avenue

Keighley

BD21 4BZ

REGISTERED NUMBER:

08870139 (England and Wales)

ACCOUNTANTS:

bk plus Keighley

Chartered Certified Accountants

Suite 1, Aireside House

Royd Ings Avenue

Keighley

West Yorkshire

BD21 4BZ

FIXED ASSETS

Tangible assets

4

2,926,627

445,257

CURRENT ASSETS

Debtors

5

992,905

1,560,094

Cash at bank

490,909

1,051,603

1,483,814

2,611,697

CREDITORS

Amounts falling due within one year

6

(697,419

)

(980,515

)

NET CURRENT ASSETS

786,395

1,631,182

TOTAL ASSETS LESS CURRENT LIABILITIES

3,713,022

2,076,439

CREDITORS

Amounts falling due after more than one year

7

(345,669

)

(348,439

)

PROVISIONS FOR LIABILITIES

(17,661

)

(806

)

NET ASSETS

3,349,692

1,727,194

CAPITAL AND RESERVES

Called up share capital

8

132

100

Share premium

1,190,368

-

Retained earnings

2,159,192

1,727,094

SHAREHOLDERS' FUNDS

3,349,692

1,727,194

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 18 December 2025 and were signed on its behalf by:

T A Rock - Director

1.	STATUTORY INFORMATION

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

TANGIBLE FIXED ASSETS

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

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2024

413,701

44,096

457,797

Additions

2,438,250

93,949

2,532,199

Disposals

-

(34,195

)

(34,195

)

At 31 March 2025

2,851,951

103,850

2,955,801

DEPRECIATION

At 1 April 2024

-

12,540

12,540

Charge for year

-

31,595

31,595

Eliminated on disposal

-

(14,961

)

(14,961

)

At 31 March 2025

-

29,174

29,174

NET BOOK VALUE

At 31 March 2025

2,851,951

74,676

2,926,627

At 31 March 2024

413,701

31,556

445,257

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

146,179

334,017

Other debtors

846,726

1,226,077

992,905

1,560,094

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

3,386

3,488

Trade creditors

97,676

323,537

Taxation and social security

141,646

609,821

Other creditors

454,711

43,669

697,419

980,515

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

669

3,439

Other creditors

345,000

345,000

345,669

348,439

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary A

£1

100

100

32

Ordinary B

1

32

-

132

100

32 Ordinary B shares of 1 each were allotted and fully paid for cash at par during the year.