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Registration number: 06481917

Rock Hop Films Limited
Unaudited Filleted Financial Statements
for the Year Ended 28 February 2025

Rock Hop Films Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 8

Rock Hop Films Limited

Company Information

Directors | Mrs A Robertson Mr J Robertson

Registered office | Fawley House 2 Regatta Place Marlow Road Bourne End Buckinghamshire SL8 5TD

Accountants | Sterling Grove Accountants Limited Certified Chartered AccountantsFawley House 2 Regatta Place Marlow Road Bourne End Buckinghamshire SL8 5TD

Rock Hop Films Limited

(Registration number: 06481917)
Balance Sheet as at 28 February 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 133,899 | 74,802
Other financial assets | 5 | 5,000 | -
|  | 138,899 | 74,802
Current assets |  |  |
Debtors | 6 | 136,168 | 1,159
Cash at bank and in hand |  | 283,310 | 253,883
|  | 419,478 | 255,042
Creditors: Amounts falling due within one year | 7 | (250,787) | (169,895)
Net current assets |  | 168,691 | 85,147
Total assets less current liabilities |  | 307,590 | 159,949
Creditors: Amounts falling due after more than one year | 7 | (97,326) | (62,386)
Provisions for liabilities |  | (6,500) | (4,000)
Net assets |  | 203,764 | 93,563
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | 203,664 | 93,463
Shareholders' funds |  | 203,764 | 93,563

For the financial year ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 15 December 2025 and signed on its behalf by:

......................................... Mr J Robertson Director

Rock Hop Films Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Fawley House
2 Regatta Place
Marlow Road
Bourne End
Buckinghamshire
SL8 5TD
England

These financial statements were authorised for issue by the Board on 15 December 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Government grants

Government grants are recognised under the accrual model of grant recognition. This model requires the grant to be classified as either a revenue-based grant or a capital-based grant.
Government grants are recognised in profit or loss on a systematic basis over the periods in which the entity recognises expenses for the related costs for which the grants are intended to compensate.
Grants relating to assets are recognised in income on a systematic basis over the expected useful life of the asset.

Rock Hop Films Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant and machinery | 20% reducing balance
Computer equipment | 20% reducing balance
Motor vehicles | 25% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business. Trade debtors are recognised at the transaction price, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Rock Hop Films Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities. Trade creditors are recognised at the transaction price.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.
Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.
Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Share capital

Ordinary shares are classified as equity.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

Rock Hop Films Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025

4 | Tangible assets

| Furniture, fittings and equipment £ | Motor vehicles £ | Plant and machinery £ | Total £
Cost or valuation
At 1 March 2024 | 9,738 | 106,656 | 12,783 | 129,177
Additions | 3,969 | 128,023 | - | 131,992
Disposals | (1,209) | (106,656) | - | (107,865)
At 28 February 2025 | 12,498 | 128,023 | 12,783 | 153,304
Depreciation
At 1 March 2024 | 2,383 | 41,246 | 10,746 | 54,375
Charge for the year | 1,717 | 16,789 | 407 | 18,913
Eliminated on disposal | (373) | (53,510) | - | (53,883)
At 28 February 2025 | 3,727 | 4,525 | 11,153 | 19,405
Carrying amount
At 28 February 2025 | 8,771 | 123,498 | 1,630 | 133,899
At 29 February 2024 | 7,355 | 65,410 | 2,037 | 74,802

5 | Other financial assets (current and non-current)

| Financial assets at fair value through profit and loss £ | Total £
Non-current financial assets
Cost or valuation
Additions | 5,000 | 5,000
At 28 February 2025 | 5,000 | 5,000
Impairment
Carrying amount
At 28 February 2025 | 5,000 | 5,000

Rock Hop Films Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025

6 | Debtors

Current | 2025 £ | 2024 £
Other debtors | 136,168 | 1,159
| 136,168 | 1,159

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 8 | 24,475 | 19,893
Trade creditors |  | 1,264 | -
Taxation and social security |  | 132,354 | 145,101
Accruals and deferred income |  | 4,000 | 3,450
Other creditors |  | 88,694 | 1,451
|  | 250,787 | 169,895

Rock Hop Films Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 8 | 97,326 | 62,386

8 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 1,625 | 12,480
Hire purchase contracts | 95,701 | 49,906
| 97,326 | 62,386

Current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 10,833 | 10,000
Hire purchase contracts | 13,642 | 9,893
| 24,475 | 19,893

9 | Related party transactions

Transactions with directors

2025 | At 1 March 2024 £ | Advances to director £ | Repayments by director £ | At 28 February 2025 £
Advance | - | (101,808) | - | (101,808)