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Registration number: 11960552

Redrocks Holdings Ltd
Unaudited Filleted Financial Statements
for the Year Ended 30 November 2025

Redrocks Holdings Ltd

Contents

Balance Sheet | 1
Notes to the Unaudited Financial Statements | 2 to 5

Redrocks Holdings Ltd

(Registration number: 11960552)
Balance Sheet as at 30 November 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 732,413 | 732,413
Current assets |  |  |
Stocks | 5 | 119,250 | 119,250
Investments | 6 | 1,023,000 | 1,023,000
Cash at bank and in hand |  | 51,224 | 45,805
|  | 1,193,474 | 1,188,055
Creditors: Amounts falling due within one year | 7 | (591,224) | (451,847)
Net current assets |  | 602,250 | 736,208
Total assets less current liabilities |  | 1,334,663 | 1,468,621
Creditors: Amounts falling due after more than one year | 7 | (1,076,713) | (1,270,092)
Net assets |  | 257,950 | 198,529
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | 257,850 | 198,429
Shareholders' funds |  | 257,950 | 198,529

For the financial year ending 30 November 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 20 February 2026 and signed on its behalf by:

......................................... Mr Asif Iqbal Patel Company secretary and director

Redrocks Holdings Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

1 | General information

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

The address of its registered office is:
Wenderholme
Victoria Road
Bolton
Gtr Manchester
Lancs
BL1 5AN
United Kingdom

These financial statements were authorised for issue by the Board on 20 February 2026.

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.

Going concern

The financial statements have been prepared on a going concern basis.

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.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current 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.

Redrocks Holdings Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

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:

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

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.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

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 initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Redrocks Holdings Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

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.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

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.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 1 (2024 - 1).

4 | Tangible assets

| Land and buildings £ | Total £
Cost or valuation
At 1 December 2024 | 732,413 | 732,413
At 30 November 2025 | 732,413 | 732,413
Depreciation
Carrying amount
At 30 November 2025 | 732,413 | 732,413
At 30 November 2024 | 732,413 | 732,413

Included within the net book value of land and buildings above is £732,413 (2024 - £732,413) in respect of freehold land and buildings.

5 | Stocks

| 2025 £ | 2024 £
Raw materials and consumables | 119,250 | 119,250

Redrocks Holdings Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

6 | Current asset investments

| 2025 £ | 2024 £
Shares in group undertakings | 1,023,000 | 1,023,000

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 8 | 132,499 | 140,585
Taxation and social security |  | 27,437 | 24,974
Accruals and deferred income |  | 1,800 | 1,800
Other creditors |  | 429,488 | 284,488
|  | 591,224 | 451,847

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 8 | 1,076,713 | 1,270,092

8 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 1,076,713 | 1,125,092
Other borrowings | - | 145,000
| 1,076,713 | 1,270,092

Current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 132,499 | 140,585