Company registration number 3756414 (England and Wales)
HOMEROCK LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
PAGES FOR FILING WITH REGISTRAR
HOMEROCK LIMITED
COMPANY INFORMATION
Director
John James Hickey
Secretary
Assumpta Marcella Dunne
Company number
3756414
Registered office
1 Queens Parade
Brownlow Road
London
N11 2DN
Accountants
P Spyrou & Co LP
1 Queens Parade
Brownlow Road
London
N11 2DN
Bankers
Santander
2 Triton Square
Regent's Place
London
NW1 3AN
HOMEROCK LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
HOMEROCK LIMITED
BALANCE SHEET
AS AT
31 AUGUST 2025
31 August 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
2,949
3,954
Current assets
Stocks
1,800
750
Debtors
4
19,935
6,720
Cash at bank and in hand
1,898
31,704
23,633
39,174
Creditors: amounts falling due within one year
5
(13,526)
(35,096)
Net current assets
10,107
4,078
Total assets less current liabilities
13,056
8,032
Provisions for liabilities
6
(560)
(751)
Net assets
12,496
7,281
Capital and reserves
Called up share capital
8
100
100
Profit and loss reserves
12,396
7,181
Total equity
12,496
7,281

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

T he member has 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 18 November 2025
John James Hickey
Director
Company registration number 3756414 (England and Wales)
HOMEROCK LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
- 2 -
1
Accounting policies
Company information

HOMEROCK LIMITED is a private company limited by shares incorporated in England and Wales. The registered office is 1 Queens Parade, Brownlow Road, London, N11 2DN.

1.1
Accounting convention

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

A true t the time of approving the financial statements, t he director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he director continues to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for work carried out 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. W here a job is partially completed at the balance sheet date, turnover represents the value of the service provided to date based on a proportion of the total expected consideration at completion.

1.4
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:

Fixtures, fittings & equipment
15% Straight line
Motor vehicles
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.

1.5
Stocks

Stocks and work in progress are stated at the lower of cost and net realisable value. 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.

HOMEROCK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 3 -
1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.8
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 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 is provided in full in respect of taxation deferred by timing differences between the treatment of certain items for taxation and accounting purposes. The deferred tax balance has not been discounted.

1.9
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.10
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

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

2025
2024
Number
Number
Total
1
1
HOMEROCK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 4 -
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 September 2024
19,729
Additions
158
At 31 August 2025
19,887
Depreciation and impairment
At 1 September 2024
15,775
Depreciation charged in the year
1,163
At 31 August 2025
16,938
Carrying amount
At 31 August 2025
2,949
At 31 August 2024
3,954
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
18,776
3,732
Other debtors
1,159
2,988
19,935
6,720
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
973
26
Corporation tax
4,936
3,664
Other taxation and social security
4,533
3,907
Director's current account
754
25,474
Other creditors
2,330
2,025
13,526
35,096
6
Provisions for liabilities
2025
2024
£
£
Deferred tax liabilities
560
751
HOMEROCK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 5 -
7
Retirement benefit schemes
2025
2024
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
-
10,000
8
Called up share capital
2025
2024
Ordinary share capital
£
£
Issued and fully paid
Ordinary shares of £1 each
100
100
9
Controlling party

The company was controlled throughout the current and previous years by the director by virtue of the fact that he owned the company's entire issued share capital.

10
Director's transactions

Dividends totalling £15,000 (2024 - £2,000) were paid in the year in respect of shares held by the company's director.

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