Company registration number 06808917 (England and Wales)
RODDA AND HOCKING LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
RODDA AND HOCKING LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 9
RODDA AND HOCKING LIMITED
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
FIXED ASSETS
Tangible assets
4
12,615
16,566
CURRENT ASSETS
Stocks
22,477
35,889
Debtors
5
355,319
290,033
Cash at bank and in hand
36,078
20,337
413,874
346,259
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
6
(460,149)
(389,559)
NET CURRENT LIABILITIES
(46,275)
(43,300)
TOTAL ASSETS LESS CURRENT LIABILITIES
(33,660)
(26,734)
CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
7
(1,747)
(12,202)
PROVISIONS FOR LIABILITIES
(3,063)
(1,693)
NET LIABILITIES
(38,470)
(40,629)
CAPITAL AND RESERVES
Called up share capital
100
100
Profit and loss reserves
(38,570)
(40,729)
TOTAL EQUITY
(38,470)
(40,629)
RODDA AND HOCKING LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2025
31 March 2025
- 2 -

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 24 March 2026
Mr H Rushton
Director
Company registration number 06808917 (England and Wales)
RODDA AND HOCKING LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -
1
ACCOUNTING POLICIES
Company information

Rodda and Hocking Limited is a private company limited by shares incorporated in England and Wales. The registered office is Britannia House, Kimberley Road, Clevedon, England, BS21 6QJ.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

The accounts show that the company had net liabilities at the balance sheet date. The director true has therefore had to consider the appropriateness of the going concern basis.

The company has been able to finance its operations largely because of the support from other related creditors. Were this support not available, the company may not be able to continue trading.

The director is confident that the company will be able to meet its obligations for a least the next twelve months with the continuing support of these creditors. They therefore consider it appropriate to prepare the accounts on a going concern basis.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

RODDA AND HOCKING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
ACCOUNTING POLICIES
(Continued)
- 4 -

Where the outcome of a construction contract can be estimated reliably, revenue and costs are recognised by reference to the stage of completion of the contract activity at the reporting end date. Variations in contract work, claims and incentive payments are included to the extent that the amount can be measured reliably and its receipt is considered probable.

1.4
Intangible fixed assets - goodwill

Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the business acquired.

Goodwill is measured t cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over it's useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.

1.5
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.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold property
10% Straight Line
Fixtures and fittings
15% Reducing balance
Computer equipment
25% Reducing balance
Display Stock
25% Reducing balance

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

1.6
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

RODDA AND HOCKING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
ACCOUNTING POLICIES
(Continued)
- 5 -

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.7
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

1.8
Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

1.9
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

RODDA AND HOCKING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
ACCOUNTING POLICIES
(Continued)
- 6 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
EMPLOYEES

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
7
9
RODDA AND HOCKING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 7 -
3
INTANGIBLE FIXED ASSETS
Goodwill
£
Cost
At 1 April 2024 and 31 March 2025
18,500
Amortisation and impairment
At 1 April 2024 and 31 March 2025
18,500
Carrying amount
At 31 March 2025
-
0
At 31 March 2024
-
0
4
TANGIBLE FIXED ASSETS
Leasehold property
Fixtures and fittings
Computer equipment
Display Stock
Total
£
£
£
£
£
Cost
At 1 April 2024
5,977
6,550
11,352
99,621
123,500
Additions
-
0
164
-
0
-
0
164
At 31 March 2025
5,977
6,714
11,352
99,621
123,664
Depreciation and impairment
At 1 April 2024
5,977
5,526
9,147
86,284
106,934
Depreciation charged in the year
-
0
160
551
3,404
4,115
At 31 March 2025
5,977
5,686
9,698
89,688
111,049
Carrying amount
At 31 March 2025
-
0
1,028
1,654
9,933
12,615
At 31 March 2024
-
0
1,024
2,205
13,337
16,566
RODDA AND HOCKING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 8 -
5
DEBTORS
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
25,401
2,677
Amounts owed by group undertakings
8,277
24,115
Other debtors
321,641
263,241
355,319
290,033
6
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
2024
£
£
Bank loans
10,461
10,201
Trade creditors
26,360
23,696
Amounts owed to group undertakings
41,800
-
0
Taxation and social security
36,346
26,046
Other creditors
345,182
329,616
460,149
389,559
7
CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025
2024
£
£
Bank loans and overdrafts
1,747
12,202
8
RELATED PARTY TRANSACTIONS

In accordance with section 1A of FRS 102, transactions with other group companies that are wholly owned are not disclosed.

All related party balances are interest free and repayable on demand.

2025
2024
Amounts due to related parties
£
£
Parties with common control
233,242
186,622
RODDA AND HOCKING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
8
RELATED PARTY TRANSACTIONS
(Continued)
- 9 -

The following amounts were outstanding at the reporting end date:

2025
2024
Amounts due from related parties
£
£
Parties with common control
292,727
222,218
9
PARENT COMPANY

The company's ultimate parent company is Yellow Sun Limited, a company registered in Jersey, which holds 100% of the allotted share capital.

The director Mr H Rushton is the controlling party by virtue of his interest in Yellow Sun Limited.

2025-03-31 2024-04-01 false false false 24 March 2026 CCH Software CCH Accounts Production 2025.200 No description of principal activity Mr H Rushton 06808917 2024-04-01 2025-03-31 06808917 2025-03-31 06808917 2024-03-31 06808917 core:LandBuildings core:LeasedAssetsHeldAsLessee 2025-03-31 06808917 core:FurnitureFittings 2025-03-31 06808917 core:ComputerEquipment 2025-03-31 06808917 core:Non-standardPPEClass2ComponentTotalPropertyPlantEquipment 2025-03-31 06808917 core:LandBuildings core:LeasedAssetsHeldAsLessee 2024-03-31 06808917 core:FurnitureFittings 2024-03-31 06808917 core:ComputerEquipment 2024-03-31 06808917 core:Non-standardPPEClass2ComponentTotalPropertyPlantEquipment 2024-03-31 06808917 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 06808917 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-31 06808917 core:ShareCapital 2025-03-31 06808917 core:ShareCapital 2024-03-31 06808917 core:RetainedEarningsAccumulatedLosses 2025-03-31 06808917 core:RetainedEarningsAccumulatedLosses 2024-03-31 06808917 bus:Director1 2024-04-01 2025-03-31 06808917 core:Goodwill 2024-04-01 2025-03-31 06808917 core:LandBuildings core:LongLeaseholdAssets 2024-04-01 2025-03-31 06808917 core:FurnitureFittings 2024-04-01 2025-03-31 06808917 core:ComputerEquipment 2024-04-01 2025-03-31 06808917 core:Non-standardPPEClass2ComponentTotalPropertyPlantEquipment 2024-04-01 2025-03-31 06808917 2023-04-01 2024-03-31 06808917 core:NetGoodwill 2024-03-31 06808917 core:NetGoodwill 2025-03-31 06808917 core:NetGoodwill 2024-03-31 06808917 core:LandBuildings core:LeasedAssetsHeldAsLessee 2024-03-31 06808917 core:FurnitureFittings 2024-03-31 06808917 core:ComputerEquipment 2024-03-31 06808917 core:Non-standardPPEClass2ComponentTotalPropertyPlantEquipment 2024-03-31 06808917 2024-03-31 06808917 core:LandBuildings core:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 06808917 core:CurrentFinancialInstruments 2025-03-31 06808917 core:CurrentFinancialInstruments 2024-03-31 06808917 core:WithinOneYear 2025-03-31 06808917 core:WithinOneYear 2024-03-31 06808917 core:Non-currentFinancialInstruments 2025-03-31 06808917 core:Non-currentFinancialInstruments 2024-03-31 06808917 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 06808917 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 06808917 bus:FRS102 2024-04-01 2025-03-31 06808917 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 06808917 bus:FullAccounts 2024-04-01 2025-03-31 xbrli:pure xbrli:shares iso4217:GBP