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REGISTERED NUMBER: 16043608 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

28 OCTOBER 2024 TO 30 SEPTEMBER 2025

FOR

ROC INVESTMENTS LIMITED

| ROC INVESTMENTS LIMITED (REGISTERED NUMBER: 16043608) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE PERIOD 28 OCTOBER 2024 TO 30 SEPTEMBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| ROC INVESTMENTS LIMITED |

COMPANY INFORMATION

FOR THE PERIOD 28 OCTOBER 2024 TO 30 SEPTEMBER 2025

| DIRECTOR: | Mr J D Clifford

| REGISTERED OFFICE: | Unit D Faraday Court

| Faraday Road

| Crawley

| West Sussex

| RH10 9PU

| REGISTERED NUMBER: | 16043608 (England and Wales)

| ACCOUNTANTS: | Honey Barrett Limited

| Chartered Accountants

| Pharmacy Chambers

| High Street

| Wadhurst

| East Sussex

| TN5 6AP

| ROC INVESTMENTS LIMITED (REGISTERED NUMBER: 16043608) |

BALANCE SHEET

30 SEPTEMBER 2025

| Notes | £ | £ |

| FIXED ASSETS

| Investments | 5 | 442,420 |  |

| CREDITORS

| Amounts falling due within one year | 6 | 61,064 |  |

| NET CURRENT LIABILITIES | (61,064 | ) |

| TOTAL ASSETS LESS CURRENT LIABILITIES | 381,356 |  |

| CREDITORS

| Amounts falling due after more than one year | 7 | 111,000 |  |

| NET ASSETS | 270,356 |  |

| CAPITAL AND RESERVES

| Called up share capital | 9 | 100 |  |

| Retained earnings | 270,256 |  |

| SHAREHOLDERS' FUNDS | 270,356 |  |

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

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

| ROC INVESTMENTS LIMITED (REGISTERED NUMBER: 16043608) |

BALANCE SHEET - continued

30 SEPTEMBER 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 5 February 2026 and were signed by:

Mr J D Clifford - Director

| ROC INVESTMENTS LIMITED (REGISTERED NUMBER: 16043608) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD 28 OCTOBER 2024 TO 30 SEPTEMBER 2025

1. | STATUTORY INFORMATION

| ROC Investments 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. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| ROC INVESTMENTS LIMITED (REGISTERED NUMBER: 16043608) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 28 OCTOBER 2024 TO 30 SEPTEMBER 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 and loans to / from related parties.

| Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at the present value of the future cash flows and subsequently measured at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade payables or receivables, are measured, initially and subsequently, at the undiscounted transaction price less any impairment.

| If the arrangements of a short term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.

| 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 the estimated cash flows discounted at the asset's original effective rate.

| For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, 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 liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

| Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet and measured as detailed above.

| Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

| Finance costs are charged to the profit and loss over the term of the financial asset / liability using the effective interest method so that the amount charged is at a constant rate on the carrying amount.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was NIL.

| ROC INVESTMENTS LIMITED (REGISTERED NUMBER: 16043608) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 28 OCTOBER 2024 TO 30 SEPTEMBER 2025

5. | FIXED ASSET INVESTMENTS

| Unlisted

| investme

£ |

| COST

| Additions | 442,420 |  |

| At 30 September 2025 | 442,420 |  |

| NET BOOK VALUE

| At 30 September 2025 | 442,420 |  |

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

£ |

| Other loans (see note 8) | 60,000 |  |

| Director's curr accs less 1yr | 188 |  |

| Accruals and deferred income | 876 |  |

61,064 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

£ |

| Other loans (see note 8) | 111,000 |  |

8. | LOANS

| An analysis of the maturity of loans is given below:

£ |

| Amounts falling due within one year or on demand:

| Other loans | 60,000 |  |

| Amounts falling due between one and two years:

| Other loans - 1-2 years | 60,000 |  |

| Amounts falling due between two and five years:

| Other loans - 2-5 years | 51,000 |  |

| ROC INVESTMENTS LIMITED (REGISTERED NUMBER: 16043608) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 28 OCTOBER 2024 TO 30 SEPTEMBER 2025

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal

| value: | £ |

| 100 | Ordinary | £1 | 100 |  |

| 100 Ordinary shares of £1 each were allotted and fully paid for cash at par during the period.