ROCC Property Ltd

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

Registered number: SC195220

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		753		635

			753		635
CURRENT ASSETS
Debtors	5	113,136		113,136
Cash at bank and in hand		15,635		63,546

		128,771		176,682
Creditors: Amounts Falling Due Within One Year	6	(34,837 )		(31,185 )

NET CURRENT ASSETS (LIABILITIES)			93,934		145,497

TOTAL ASSETS LESS CURRENT LIABILITIES			94,687		146,132

NET ASSETS			94,687		146,132

CAPITAL AND RESERVES
Called up share capital	7		1,000		1,000
Profit and Loss Account			93,687		145,132

SHAREHOLDERS' FUNDS			94,687		146,132

For the year ending 31 October 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

Riccardo Capaldi

Director

10th December 2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

ROCC Property Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC195220 . The registered office is 14 Newton Place, Glasgow, Scotland, G3 7PY.

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. 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:

Computer Equipment

33% Straight Line

3. Average Number of Employees

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

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 November 2024	3,499
Additions	654

As at 31 October 2025	4,153

Depreciation
As at 1 November 2024	2,864
Provided during the period	536

As at 31 October 2025	3,400

Net Book Value
As at 31 October 2025	753

As at 1 November 2024	635

5. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	113,136	113,136

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	34,837	31,185

Page 2

Page 3

ROCC Property Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1,000	1,000