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REGISTERED NUMBER: 08476387 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 APRIL 2025 |

| FOR |

| ROCKFIELD TRADING LIMITED |

ROCKFIELD TRADING LIMITED (REGISTERED NUMBER: 08476387) |

CONTENTS OF THE FINANCIAL STATEMENTS

for the Year Ended 30 APRIL 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| ROCKFIELD TRADING LIMITED |

COMPANY INFORMATION

for the Year Ended 30 APRIL 2025

| DIRECTOR: | Mr K D Fenlon

| REGISTERED OFFICE: | 260 - 270

| Butterfield

| Great Marlings

| Luton

| Bedfordshire

| LU2 8DL

| BUSINESS ADDRESS: | Aspen House

| 37 High Street

| Greenfield

| Bedfordshire

| MK45 5DD

| REGISTERED NUMBER: | 08476387 (England and Wales)

| ACCOUNTANTS: | Foxley Kingham

| Chartered Accountants

| 260 - 270 Butterfield

| Great Marlings

| Luton

| Bedfordshire

| LU2 8DL

ROCKFIELD TRADING LIMITED (REGISTERED NUMBER: 08476387) |

BALANCE SHEET

30 APRIL 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 19,961 |  | 1,774 |  |

Investments | 5 | 25,500 |  | 25,500 |  |

Investment property | 6 | 1,910,000 |  | 1,910,000 |  |

1,955,461 |  | 1,937,274 |  |

CURRENT ASSETS

Stocks | 784,614 |  | 766,867 |  |

Debtors | 7 | 54,819 |  | 63,135 |  |

Cash at bank | 12,107 |  | 2,279 |  |

851,540 |  | 832,281 |  |

CREDITORS

Amounts falling due within one year | 8 | 864,418 |  | 839,247 |  |

NET CURRENT LIABILITIES | (12,878 | ) | (6,966 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,942,583 |  | 1,930,308 |  |

PROVISIONS FOR LIABILITIES | 10 | 187,299 |  | 187,299 |  |

NET ASSETS | 1,755,284 |  | 1,743,009 |  |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Non-distributable reserves | 561,898 |  | 561,898 |  |

Retained earnings | 1,193,385 |  | 1,181,110 |  |

SHAREHOLDERS' FUNDS | 1,755,284 |  | 1,743,009 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

ROCKFIELD TRADING LIMITED (REGISTERED NUMBER: 08476387) |

BALANCE SHEET - continued

30 APRIL 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 director and authorised for issue on 29 December 2025 and were signed by:

Mr K D Fenlon - Director

ROCKFIELD TRADING LIMITED (REGISTERED NUMBER: 08476387) |

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 30 APRIL 2025

1. | STATUTORY INFORMATION

| Rockfield Trading 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 as modified by the revaluation of certain assets.

| Turnover

| Turnover shown in the financial statements represents amounts invoiced during the year exclusive of value added tax. It is recognised by reference to the stage of completion of its development contracts.

| Tangible fixed assets

| Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

| The gain or loss arising on disposal of an asset is determined at the difference between the sales proceeds and the carrying value of the asset, and is credited or charged to the profit or loss.

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Motor vehicles - 25% on reducing balance

| Computer equipment - 25% on reducing balance

| Investment property

| Investment property is shown at fair value. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Stocks

| Work in progress is valued at the lower of cost and net realisable value.

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

| Financial instruments

| Basic financial instruments are recognised at amortised cost.

| 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.

ROCKFIELD TRADING LIMITED (REGISTERED NUMBER: 08476387) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 30 APRIL 2025

2. | ACCOUNTING POLICIES - continued

| 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.

3. | EMPLOYEES AND DIRECTORS

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

4. | TANGIBLE FIXED ASSETS

| Motor |  | Computer |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 May 2024 | - |  | 3,947 |  | 3,947 |  |

| Additions | 22,268 |  | 938 |  | 23,206 |  |

| Disposals | - |  | (599 | ) | (599 | ) |

| At 30 April 2025 | 22,268 |  | 4,286 |  | 26,554 |  |

| DEPRECIATION

| At 1 May 2024 | - |  | 2,173 |  | 2,173 |  |

| Charge for year | 4,215 |  | 609 |  | 4,824 |  |

| Eliminated on disposal | - |  | (404 | ) | (404 | ) |

| At 30 April 2025 | 4,215 |  | 2,378 |  | 6,593 |  |

| NET BOOK VALUE

| At 30 April 2025 | 18,053 |  | 1,908 |  | 19,961 |  |

| At 30 April 2024 | - |  | 1,774 |  | 1,774 |  |

5. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST OR VALUATION

| At 1 May 2024

| and 30 April 2025 | 25,500 |  |

| NET BOOK VALUE

| At 30 April 2025 | 25,500 |  |

| At 30 April 2024 | 25,500 |  |

ROCKFIELD TRADING LIMITED (REGISTERED NUMBER: 08476387) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 30 APRIL 2025

5. | FIXED ASSET INVESTMENTS - continued

| Cost or valuation at 30 April 2025 is represented by:

| Other

| investments

£ |

| Valuation in 2025 | 25,500 |  |

6. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 May 2024

| and 30 April 2025 | 1,910,000 |  |

| NET BOOK VALUE

| At 30 April 2025 | 1,910,000 |  |

| At 30 April 2024 | 1,910,000 |  |

| Fair value at 30 April 2025 is represented by:

£ |

| Valuation in 2025 | 1,910,000 |  |

| If investment property had not been revalued it would have been included at the following historical cost:

2025 | 2024 |

£ | £ |

| Cost | 1,173,119 |  | 1,173,119 |  |

| Investment property was valued on an open market basis on 30 April 2024 by the director .

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other debtors | 50,000 |  | 60,330 |  |

| VAT | 4,755 |  | 2,805 |  |

| Prepayments and accrued income | 64 |  | - |  |

54,819 |  | 63,135 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 407 |  | 4,991 |  |

| Corporation tax | 2,038 |  | (4,386 | ) |

| Director's loan account | 634,974 |  | 611,721 |  |

| Accrued expenses | 226,999 |  | 226,921 |  |

864,418 |  | 839,247 |  |

ROCKFIELD TRADING LIMITED (REGISTERED NUMBER: 08476387) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 30 APRIL 2025

9. | SECURED DEBTS

| The Company's Bank and the director holds a fixed charge over the investment properties and financial instruments.

10. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 187,299 |  | 187,299 |  |

| Deferred |

| tax |

£ |

| Balance at 1 May 2024 | 187,299 |  |

| Balance at 30 April 2025 | 187,299 |  |