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REGISTERED NUMBER: 06908331 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31ST MAY 2025 |

| FOR |

| ROCK ASSOCIATES LIMITED |

| ROCK ASSOCIATES LIMITED (REGISTERED NUMBER: 06908331) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MAY 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| ROCK ASSOCIATES LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31ST MAY 2025

| DIRECTORS: | J Rock

| Mrs J Rock

| SECRETARY: | Mrs J Rock

| REGISTERED OFFICE: | The Old Manor

| Main Street

| Leire

| Lutterworth

| Leicestershire

| LE17 5HF

| REGISTERED NUMBER: | 06908331 (England and Wales)

| ACCOUNTANTS: | Howards Limited

| Chartered Certified Accountants

| Newport House

| Newport Road

| Stafford

| Staffordshire

| ST16 1DA

| ROCK ASSOCIATES LIMITED (REGISTERED NUMBER: 06908331) |

STATEMENT OF FINANCIAL POSITION

31ST MAY 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 55,219 |  | 26,067 |  |

Investments | 6 | 100 |  | 100 |  |

55,319 |  | 26,167 |  |

CURRENT ASSETS

Stocks | 5,000 |  | 139,000 |  |

Debtors | 7 | 779,292 |  | 859,417 |  |

Prepayments and accrued income | 22,865 |  | 8,750 |  |

Cash at bank | 320,161 |  | 161,922 |  |

1,127,318 |  | 1,169,089 |  |

CREDITORS

Amounts falling due within one year | 8 | 75,509 |  | 119,329 |  |

NET CURRENT ASSETS | 1,051,809 |  | 1,049,760 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,107,128 |  | 1,075,927 |  |

ACCRUALS AND DEFERRED INCOME | 8,259 |  | 8,163 |  |

NET ASSETS | 1,098,869 |  | 1,067,764 |  |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Retained earnings | 1,098,868 |  | 1,067,763 |  |

SHAREHOLDERS' FUNDS | 1,098,869 |  | 1,067,764 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st May 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.

| ROCK ASSOCIATES LIMITED (REGISTERED NUMBER: 06908331) |

STATEMENT OF FINANCIAL POSITION - continued

31ST MAY 2025

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 1st December 2025 and were signed on its behalf by:

J Rock - Director

Mrs J Rock - Director

| ROCK ASSOCIATES LIMITED (REGISTERED NUMBER: 06908331) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MAY 2025

1. | STATUTORY INFORMATION

| Rock Associates Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 06908331 and the registered office address is Tong Lodge, Church Street, Burbage, Leicester, Leicestershire LE10 2DA.

| The company is the ultimate holding company of Rock Investments Limited. These financial statements have been prepared in accordance with the provisions of Section 1A 'Small Entities' of FRS 102 and the Companies Act 2006. The company has taken advantage of the exemption under section 399 of the Companies Act 2006 from preparing consolidated financial statements

| The principal activity of the company is that of caravan sales.

2. | STATEMENT OF COMPLIANCE

| These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" 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 and in accordance with the provisions applicable to small entities under FRS 102 Section 1A and the Companies Act 2006.

| Functional currency

| The financial statements are prepared in sterling (£). The functional currency of the company is sterling (£).

| Significant judgements and estimates

| In determining and applying accounting policies, judgement is often required in respect of items where the choice of specific policy, accounting estimate or assumption to be followed could materially affect the reported results or net asset position of the company; it may later be determined that a different choice would have been more appropriate. Management considers that certain accounting estimates and assumptions relating to revenue, taxation, tangible fixed assets, provisions and contingent liabilities and accruals are its critical accounting estimates.

| Turnover

| Turnover represents sales of caravans net of VAT and trade discounts. Turnover is recognised when the goods are physically delivered to the customer.

| 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.

| Plant and machinery | - | 20% on cost

| Fixtures and fittings | - | 20% on cost

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 20% on cost

| Investments in subsidiaries

| The company holds 100% of the issued share capital of Rock Investments Limited, a company incorporated in England and Wales. The principal activity of Rock Investments Limited is that of property investment company. Investments in subsidiaries are stated at cost less any provision for impairment.

| 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 statement of financial position date.

| ROCK ASSOCIATES LIMITED (REGISTERED NUMBER: 06908331) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST MAY 2025

3. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

| 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.

| Provisions

| Provisions are recognised when the company has a legal or constructive obligation at the reporting date as a result of a past event, it is probable that the company will be required to settle the obligation and the amount of the obligation can be reliably estimated.

| Provisions are recognised at the best estimate of the amount required to settle the obligation at the reporting date.

| The company recognises that post sales liabilities exist for 12 months after sales are made, therefore the company recognises a warranty provision for these costs.

| Government grants

| Government grants are recognised when it is reasonable to expect that the grants will be received and that all related conditions will be met, usually on submission of a valid claim for payment.

| Grants received in relation to tangible fixed assets are credited to deferred income and released to profit and

| loss over the useful lives of the related assets, whereas those in relation to expenditure are credited to profit and loss when the expenditure is charged to profit and loss.

| Government grants, which include amounts received under the Coronavirus Job Retention Scheme, are

| recognised at the fair value of the grant received or receivable when there is reasonable assurance that the

| grant conditions will be met and the grants will be received. The income is recognised in other income on a

| systematic basis over the periods in which the associated costs are incurred, using the accrual model.

| Government grants, which include the amounts received from the Coronavirus Business Interruption Loan

| Scheme that cover interest and fees payable to the lender, are treated as basic financial instruments. The

| interest and fees paid by the Government are included as grants in the period where the benefit is received.

| Impairment of non financial assets

| At each reporting date non-financial assets not carried at fair value, like goodwill and plant, property and equipment, are reviewed to determine whether there is an indication that an asset may be impaired. If there is an indication of possible impairment, the recoverable amount of any asset or group of related assets, which is the higher of value in use and the fair value less cost to sell, is estimated and compared with its carrying amount. If the recoverable amount is lower, the carrying amount of the asset is reduced to its recoverable amount and an impairment loss is recognised immediately in profit or loss.

| Inventories are also assessed for impairment at each reporting date. The carrying amount of each item of inventory, or group of similar items, is compared with its selling price less costs to complete and sell. If an item of inventory or group of similar items is impaired, its carrying amount is reduced to selling price less costs to complete and sell, and an impairment loss is recognised immediately in profit or loss.

| If an impairment loss is subsequently reversed, the carrying amount of the asset or group of related assets is increased to the revised estimate of its recoverable amount, but not to exceed the amount that would have been determined had no impairment loss been recognised for the asset or group of related assets in prior periods. A reversal of an impairment loss is recognised immediately in profit or loss.

| ROCK ASSOCIATES LIMITED (REGISTERED NUMBER: 06908331) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST MAY 2025

3. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

| Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

| For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.

| For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and the best estimate, which is an approximation, of the amount that the company would receive for the asset if it were to be sold at the reporting date.

| Financial assets and liabilities are offset and the net amount reported in the statement of financial position when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 5 (2024 - 4 ) .

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Motor |  | Computer |

| machinery |  | fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1st June 2024 | 23,013 |  | 1,500 |  | 52,134 |  | 1,820 |  | 78,467 |  |

| Additions | - |  | - |  | 57,000 |  | - |  | 57,000 |  |

| Disposals | - |  | - |  | (52,134 | ) | - |  | (52,134 | ) |

| At 31st May 2025 | 23,013 |  | 1,500 |  | 57,000 |  | 1,820 |  | 83,333 |  |

| DEPRECIATION

| At 1st June 2024 | 23,013 |  | 1,500 |  | 26,067 |  | 1,820 |  | 52,400 |  |

| Charge for year | - |  | - |  | 7,483 |  | - |  | 7,483 |  |

| Eliminated on disposal | - |  | - |  | (31,769 | ) | - |  | (31,769 | ) |

| At 31st May 2025 | 23,013 |  | 1,500 |  | 1,781 |  | 1,820 |  | 28,114 |  |

| NET BOOK VALUE

| At 31st May 2025 | - |  | - |  | 55,219 |  | - |  | 55,219 |  |

| At 31st May 2024 | - |  | - |  | 26,067 |  | - |  | 26,067 |  |

| ROCK ASSOCIATES LIMITED (REGISTERED NUMBER: 06908331) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST MAY 2025

6. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1st June 2024

| and 31st May 2025 | 100 |  |

| NET BOOK VALUE

| At 31st May 2025 | 100 |  |

| At 31st May 2024 | 100 |  |

7. | DEBTORS

2025 | 2024 |

£ | £ |

| Amounts falling due within one year:

| Trade debtors | 133,190 |  | 240,505 |  |

| Amounts owed by group undertakings | 142,168 |  | 113,198 |  |

| Other debtors | 3,934 |  | 5,714 |  |

279,292 |  | 359,417 |  |

| Amounts falling due after more than one year:

| Amounts owed by group undertakings | 500,000 |  | 500,000 |  |

| Aggregate amounts | 779,292 |  | 859,417 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 1,883 |  | 17,023 |  |

| Taxation and social security | 63,590 |  | 93,432 |  |

| Other creditors | 10,036 |  | 8,874 |  |

75,509 |  | 119,329 |  |

9. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 31st May 2025 and 31st May 2024:

2025 | 2024 |

£ | £ |

| J Rock and Mrs J Rock

| Balance outstanding at start of year | 5,715 |  | (6,341 | ) |

| Amounts advanced | 135,678 |  | 277,903 |  |

| Amounts repaid | (141,815 | ) | (265,847 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (422 | ) | 5,715 |  |

| .

| ROCK ASSOCIATES LIMITED (REGISTERED NUMBER: 06908331) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST MAY 2025

10. | RELATED PARTY DISCLOSURES

| During the year, the company advanced funds to its subsidiary, Rock Investments Limited. At the year-end, amounts owed by Rock Investments Limited totalled £642,168, of which £500,000 is due after more than one year. These balances are unsecured, interest-free, and repayable on demand.