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Registered number: 13844872
Roc Health Group Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Infinity Advisors Ltd t/a Infinity Partnership
Roc Health Group Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Roc Health Group Limited
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 13844872

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 500,307 |  | 555,897
Investments | 5 |  | 101 |  | 101
|  |  | 500,408 |  | 555,998
CURRENT ASSETS
Debtors | 6 | 170,553 |  | 456,653 |
Cash at bank and in hand |  | 11,138 |  | 47,092 |
|  | 181,691 |  | 503,745 |
Creditors: Amounts Falling Due Within One Year | 7 | (322,950 ) |  | (391,555 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (141,259 ) |  | 112,190
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 359,149 |  | 668,188
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (6,137 ) |  | (8,837 )
NET ASSETS |  |  | 353,012 |  | 659,351
CAPITAL AND RESERVES
Called up share capital | 10 |  | 900 |  | 900
Profit and Loss Account |  |  | 352,112 |  | 658,451
SHAREHOLDERS' FUNDS |  |  | 353,012 |  | 659,351

Page 1
Page 2
Roc Health Group Limited
Balance Sheet (continued)
As At 31 October 2025
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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

C Romete Director
19th February 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Roc Health Group Limited
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Roc Health Group Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13844872 . The registered office is C/O Thrings Llp, 6 Drakes Meadow, Swindon, SN3 3LL.
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. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value
added tax and other sales taxes.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is being amortised evenly over its estimated life of ten years.
2.4. Leasing and Hire Purchase Contracts
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. 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.
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.
2.7. Pensions
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.
3. Average Number of Employees
Average number of employees, including directors, during the period was 13 (2024: 33)
13 33
Page 3
Page 4
Roc Health Group Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 November 2024 | 555,897
As at 31 October 2025 | 555,897
Amortisation
As at 1 November 2024 | -
Provided during the period | 55,590
As at 31 October 2025 | 55,590
Net Book Value
As at 31 October 2025 | 500,307
As at 1 November 2024 | 555,897

5. Investments

| Associates
--- | ---
| £
Cost or Valuation
As at 1 November 2024 | 101
As at 31 October 2025 | 101
Provision
As at 1 November 2024 | -
As at 31 October 2025 | -
Net Book Value
As at 31 October 2025 | 101
As at 1 November 2024 | 101

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 52,349 |  | 159,347
Amounts owed by group undertakings | 118,204 |  | 241,557
Other debtors | - |  | 55,749
| 170,553 |  | 456,653

Page 4
Page 5
Roc Health Group Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 2,700 |  | 2,700
Trade creditors | 77,922 |  | 268,297
Amounts owed to group undertakings | 158,859 |  | -
Other creditors | 82,005 |  | 73,964
Taxation and social security | 1,464 |  | 46,594
| 322,950 |  | 391,555

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 6,137 |  | 8,837

9. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 2,700 |  | 2,700
Later than one year and not later than five years | 6,137 |  | 8,837
| 8,837 |  | 11,537
| 8,837 |  | 11,537

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 900 |  | 900

11. Ultimate Controlling Party
The controlling party is ROC Health Holdings Limited.
The ultimate controlling party is C Romete
Page 5