Company registration number 03016977 (England and Wales)
ROCON FOAM PRODUCTS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
PAGES FOR FILING WITH REGISTRAR
ROCON FOAM PRODUCTS LIMITED
COMPANY INFORMATION
Directors
R W Pinfield
I A Pinfield
Secretary
I A Pinfield
Company number
03016977
Registered office
West Point, Second Floor
Mucklow Office Park
Mucklow Hill
Halesowen
West Midlands
England
B62 8DY
Accountants
Jerroms GCN Limited
West Point, Second Floor
Mucklow Office Park
Mucklow Hill
Halesowen
B62 8DY
ROCON FOAM PRODUCTS LIMITED
CONTENTS
Page
Accountants' report
1
Statement of financial position
2 - 3
Notes to the financial statements
4 - 8
ROCON FOAM PRODUCTS LIMITED
REPORT TO THE DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY ACCOUNTS OF ROCON FOAM PRODUCTS LIMITED
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Rocon Foam Products Limited for the year ended 31 July 2025 which comprise, the statement of financial position and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made solely to the b oard of d irectors of Rocon Foam Products Limited, as a body, in accordance with the terms of our engagement letter dated 8 April 2024. Our work has been undertaken solely to prepare for your approval the financial statements of Rocon Foam Products Limited and state those matters that we have agreed to state to the b oard of d irectors of Rocon Foam Products Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Rocon Foam Products Limited and its b oard of d irectors as a body for our work or for this report.

It is your duty to ensure that Rocon Foam Products Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Rocon Foam Products Limited. You consider that Rocon Foam Products Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Rocon Foam Products Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

Jerroms GCN Limited
Chartered Certified Accountants
West Point, Second Floor
Mucklow Office Park
Mucklow Hill
Halesowen
B62 8DY
24 March 2026
ROCON FOAM PRODUCTS LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT
31 JULY 2025
31 July 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
39,253
19,793
Current assets
Stocks
4
32,155
30,036
Debtors
5
82,491
82,215
Cash at bank and in hand
7,655
29,054
122,301
141,305
Creditors: amounts falling due within one year
6
(119,273)
(90,234)
Net current assets
3,028
51,071
Total assets less current liabilities
42,281
70,864
Creditors: amounts falling due after more than one year
7
(16,058)
-
0
Provisions for liabilities
8
(9,813)
(4,948)
Net assets
16,410
65,916
Capital and reserves
Called up share capital
10
1,000
1,000
Profit and loss reserves
15,410
64,916
Total equity
16,410
65,916
ROCON FOAM PRODUCTS LIMITED
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT
31 JULY 2025
31 July 2025
- 3 -

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

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

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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.

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

The financial statements were approved by the board of directors and authorised for issue on 24 March 2026 and are signed on its behalf by:
R W Pinfield
Director
Company registration number 03016977 (England and Wales)
ROCON FOAM PRODUCTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
- 4 -
1
Accounting policies
Company information

Rocon Foam Products Limited is a private company limited by shares incorporated in England and Wales. The registered office is West Point, Second Floor, Mucklow Office Park, Mucklow Hill, Halesowen, West Midlands, England, B62 8DY.

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
Turnover

Turnover represents the total invoice value, excluding value added tax, of sales made during the year.

1.3
Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

The Company adds the carrying amount of an item of fixed assets the cost of replacing part of such an item when the cost is incurred, if the replacement part is expected to provide incremental future benefits to the Company. The carrying amount of the replaced part is derecognised. Repairs and maintenance are charged to profit and loss during the period in which they are incurred.

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:

Plant and machinery
15% reducing balance
Fixtures and fittings
15% reducing balance
Motor vehicles
25% reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement.

1.4
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.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

ROCON FOAM PRODUCTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 5 -
1.5
Taxation

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

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement 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.

1.6
Retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to the profit and loss in the period to which they relate.

1.7
Leases
As lessee

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the statement of financial position as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

2
Employees

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

2025
2024
Number
Number
Total
6
6
ROCON FOAM PRODUCTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 6 -
3
Tangible fixed assets
Plant and machinery
Fixtures and fittings
Motor vehicles
Total
£
£
£
£
Cost or valuation
At 1 August 2024
56,512
22,898
10,500
89,910
Additions
3,220
219
24,139
27,578
At 31 July 2025
59,732
23,117
34,639
117,488
Depreciation and impairment
At 1 August 2024
48,405
14,718
6,994
70,117
Depreciation charged in the year
1,488
1,227
5,403
8,118
At 31 July 2025
49,893
15,945
12,397
78,235
Carrying amount
At 31 July 2025
9,839
7,172
22,242
39,253
At 31 July 2024
8,107
8,180
3,506
19,793

Plant and machinery were valued on an open market basis on 31 July 2011 by the directors. If plant and machinery had not been revalued they would have been included at the following historical cost:

2025
2024
£
£
Cost
42,512
39,512
Accumulated depreciation
(37,060)
(36,098)
Carrying value
5,452
3,414
4
Stocks
2025
2024
£
£
Work in progress
15,095
11,039
Finished goods and goods for resale
17,060
18,997
32,155
30,036
ROCON FOAM PRODUCTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 7 -
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
68,091
73,907
Corporation tax recoverable
8,560
-
0
Other debtors
-
0
4,698
Prepayments and accrued income
5,840
3,610
82,491
82,215
6
Creditors: amounts falling due within one year
2025
2024
£
£
Obligations under finance leases
2,127
-
0
Trade creditors
44,523
45,707
Corporation tax
5,227
9,081
Other taxation and social security
5,712
15,555
Other creditors
57,925
2,710
Accruals and deferred income
3,759
17,181
119,273
90,234
7
Creditors: amounts falling due after more than one year
2025
2024
Notes
£
£
Obligations under finance leases
16,058
-
0
8
Provisions for liabilities
2025
2024
£
£
Deferred tax liabilities
9,813
4,948

A deferred tax provision has arisen as a result of accelerated capital allowances and plant and machinery revaluations.

9
Secured Debts

Amounts due to debt factor are secured by a fixed and floating charge in favour of the Paragon Business Finance plc over all present and future assets dated 23 August 2018.

ROCON FOAM PRODUCTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 8 -
10
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary Shares of £1 each
1,000
1,000
1,000
1,000
2025-07-31 2024-08-01 false false false 24 March 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity R W Pinfield I A Pinfield I A Pinfield 03016977 2024-08-01 2025-07-31 03016977 bus:Director1 2024-08-01 2025-07-31 03016977 bus:CompanySecretaryDirector1 2024-08-01 2025-07-31 03016977 bus:CompanySecretary1 2024-08-01 2025-07-31 03016977 bus:Director2 2024-08-01 2025-07-31 03016977 bus:RegisteredOffice 2024-08-01 2025-07-31 03016977 2025-07-31 03016977 2024-07-31 03016977 core:PlantMachinery 2025-07-31 03016977 core:FurnitureFittings 2025-07-31 03016977 core:MotorVehicles 2025-07-31 03016977 core:PlantMachinery 2024-07-31 03016977 core:FurnitureFittings 2024-07-31 03016977 core:MotorVehicles 2024-07-31 03016977 core:CurrentFinancialInstruments core:WithinOneYear 2025-07-31 03016977 core:CurrentFinancialInstruments core:WithinOneYear 2024-07-31 03016977 core:Non-currentFinancialInstruments core:AfterOneYear 2025-07-31 03016977 core:Non-currentFinancialInstruments core:AfterOneYear 2024-07-31 03016977 core:CurrentFinancialInstruments 2025-07-31 03016977 core:CurrentFinancialInstruments 2024-07-31 03016977 core:ShareCapital 2025-07-31 03016977 core:ShareCapital 2024-07-31 03016977 core:RetainedEarningsAccumulatedLosses 2025-07-31 03016977 core:RetainedEarningsAccumulatedLosses 2024-07-31 03016977 core:ShareCapitalOrdinaryShareClass1 2025-07-31 03016977 core:ShareCapitalOrdinaryShareClass1 2024-07-31 03016977 core:PlantMachinery 2024-08-01 2025-07-31 03016977 core:FurnitureFittings 2024-08-01 2025-07-31 03016977 core:MotorVehicles 2024-08-01 2025-07-31 03016977 2023-08-01 2024-07-31 03016977 core:PlantMachinery 2024-07-31 03016977 core:FurnitureFittings 2024-07-31 03016977 core:MotorVehicles 2024-07-31 03016977 2024-07-31 03016977 core:Non-currentFinancialInstruments 2025-07-31 03016977 core:Non-currentFinancialInstruments 2024-07-31 03016977 bus:OrdinaryShareClass1 2024-08-01 2025-07-31 03016977 bus:OrdinaryShareClass1 2025-07-31 03016977 bus:OrdinaryShareClass1 2024-07-31 03016977 bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 03016977 bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 03016977 bus:FRS102 2024-08-01 2025-07-31 03016977 bus:AuditExemptWithAccountantsReport 2024-08-01 2025-07-31 03016977 bus:FullAccounts 2024-08-01 2025-07-31 xbrli:pure xbrli:shares iso4217:GBP