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ROC Property Ltd
Annual Report and Unaudited Financial Statements
Year Ended 30 September 2025

Registration number: 05790348

ROC Property Ltd

Contents

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

ROC Property Ltd

Balance Sheet

30 September 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | - | 230
Investment property | 5 | 720,000 | 720,000
|  | 720,000 | 720,230
Current assets |  |  |
Debtors | 6 | 29,494 | 292,027
Cash at bank and in hand |  | 13,483 | 42,711
|  | 42,977 | 334,738
Creditors: Amounts falling due within one year | 7 | (65,186) | (153,066)
Net current (liabilities)/assets |  | (22,209) | 181,672
Total assets less current liabilities |  | 697,791 | 901,902
Creditors: Amounts falling due after more than one year | 7 | (123,571) | (134,854)
Provisions for liabilities |  | (98,000) | (98,000)
Net assets |  | 476,220 | 669,048
Capital and reserves |  |  |
Called up share capital | 9 | 2 | 2
Other reserves |  | 293,055 | 293,055
Profit and loss account |  | 183,163 | 375,991
Shareholders' funds |  | 476,220 | 669,048

ROC Property Ltd

Balance Sheet

30 September 2025

For the financial year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges her 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 special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and the option not to file the Profit and Loss Account has been taken.

Approved and authorised by the director on 4 March 2026

......................................... Mrs J O'Connell Director

Company Registration Number: 05790348

ROC Property Ltd

Notes to the Unaudited Financial Statements

Year Ended 30 September 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:
Unit 16 Dunkeswell Business Park
Flightway
Dunkeswell
Honiton
EX14 4RD

These financial statements were authorised for issue by the director on 4 March 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.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. There are no material departures from FRS 102.

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.

The functional currency of ROC Property Ltd is considered to be pounds sterling because it is the currency of the primary economic environment in which the company operates.

Going concern

The director is satisfied that the company has adequate resources available to discharge its obligations as they fall due for a period of at least 12 months from the date of approval of these financial statements. The company therefore continues to adopt the going concern basis in preparing its financial statements.

Revenue recognition

Turnover represents property rental income, recognised on a straight line basis over the life of the tenancy.
Consultancy income is recognised as services are provided.

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 corporation 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.

ROC Property Ltd

Notes to the Unaudited Financial Statements

Year Ended 30 September 2025

Deferred tax is recognised on all timing differences at the balance sheet date unless indicated below. Timing differences are differences between taxable profits and the results as stated in the profit and loss account and other comprehensive income. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

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 equipment | 25% reducing balance
Computers | 33% straight line

Investment property

Investment Properties are carried at fair value, derived from market data, including rental yields. Changes in farir value are recognsied in profit or loss. At the balance sheet date any changes in fair value are transferred from retained earnings to an other reserve. Defferred tax relating to investment property valuations follow the same treatment.

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.

ROC Property Ltd

Notes to the Unaudited Financial Statements

Year Ended 30 September 2025

Financial instruments

Classification
The company holds the following financial instruments:
• Short term trade and other debtors and creditors;
• Bank loans; and
• Cash and bank balances.
All financial instruments are classified as basic.
Recognition and measurement
The company has chosen to apply the recognition and measurement principles in FRS102.
Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument and derecognised when in the case of assets, the contractual rights to cash flows from the assets expire or substantially all the risks and rewards of ownership are transferred to another party, or in the case of liabilities, when the company’s obligations are discharged, expire or are cancelled.
Except for bank loans, such instruments are initially measured at transaction price, including transaction costs, and are subsequently carried at the undiscounted amount of the cash or other consideration expected to be paid or received, after taking account of impairment adjustments.
Bank loans are initially measured at transaction price, including transaction costs, and are subsequently carried at amortised cost using the effective interest method.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 0 (2024 - 0).

ROC Property Ltd

Notes to the Unaudited Financial Statements

Year Ended 30 September 2025

4 | Tangible assets

| Plant and machinery £ | Total £
Cost or valuation
At 1 October 2024 | 4,383 | 4,383
Disposals | (3,800) | (3,800)
At 30 September 2025 | 583 | 583
Depreciation
At 1 October 2024 | 4,153 | 4,153
Charge for the year | 195 | 195
Eliminated on disposal | (3,765) | (3,765)
At 30 September 2025 | 583 | 583
Carrying amount
At 30 September 2025 | - | -
At 30 September 2024 | 230 | 230

5 | Investment properties

| 2025 £
At 1 October | 720,000
At 30 September | 720,000

Investment properties are included in the balance sheet at the directors' valuation as at 30 September, based on an existing use open market value.

6 | Debtors

| 2025 £ | 2024 £
Trade debtors | 24,000 | 30,000
Other debtors | 3,245 | 262,027
Prepayments | 2,249 | -
| 29,494 | 292,027

ROC Property Ltd

Notes to the Unaudited Financial Statements

Year Ended 30 September 2025

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 8 | 11,810 | 34,008
Corporation tax |  | 37,236 | 80,000
Social security and other taxes |  | 11,990 | 37,258
Accruals and deferred income |  | 4,150 | 1,800
|  | 65,186 | 153,066

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 8 | 123,571 | 134,854

8 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 123,571 | 134,854

Current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 11,810 | 34,008

9 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 2 | 2 | 2 | 2

ROC Property Ltd

Notes to the Unaudited Financial Statements

Year Ended 30 September 2025

10 | Related party transactions

Within other debtors, is an amount of £7,326 (2024: £262,027) owed by the shareholders jointly (one of which is a director) to the company. Interest has been charged on this balance at HMRC's official rate of interest.