The Rock Group (Uk) Ltd

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of The Rock Group (Uk) Ltd for the year ended year which comprise the Profit and Loss Account, the Balance Sheet, 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 Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.

This report is made solely to the directors of The Rock Group (Uk) Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of The Rock Group (Uk) Ltd and state those matters that we have agreed to state to the directors of The Rock Group (Uk) Ltd in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that The Rock Group (Uk) Ltd 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 profit of The Rock Group (Uk) Ltd . You consider that The Rock Group (Uk) Ltd 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 The Rock Group (Uk) Ltd . 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 financial statements.

Quest Accounting Services

9th April 2026

Quest Accounting Services Limited

Suite 106, The Pinnacle

170 Midsummer Boulevard

Milton Keynes

MK9 1BP

Page 1

Page 2

The Rock Group (Uk) Ltd

Balance Sheet

As At 31 January 2025

Balance Sheet

Registered number: 08849262

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		27,741		6,459

			27,741		6,459
CURRENT ASSETS
Stocks	5	1,000		1,000
Debtors	6	125,312		179,332
Cash at bank and in hand		469,680		559,470

		595,992		739,802
Creditors: Amounts Falling Due Within One Year	7	(495,140 )		(547,011 )

NET CURRENT ASSETS (LIABILITIES)			100,852		192,791

TOTAL ASSETS LESS CURRENT LIABILITIES			128,593		199,250

Creditors: Amounts Falling Due After More Than One Year	8		(3,334 )		(13,333 )

NET ASSETS			125,259		185,917

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			125,159		185,817

SHAREHOLDERS' FUNDS			125,259		185,917

Page 2

Page 3

The Rock Group (Uk) Ltd

Balance Sheet (continued)

As At 31 January 2025

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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs Clare Rock

Director

9th April 2026

The notes on pages 4 to 6 form part of these financial statements.

Page 3

Page 4

The Rock Group (Uk) Ltd

Notes to the Financial Statements

For The Year Ended 31 January 2025

Notes to the Financial Statements

1. General Information

The Rock Group (Uk) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08849262 . The registered office is 39a Brunswick Square, Hove, East Sussex, BN3 1EE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% Straight Line Balance
Motor Vehicles	25% Straight Line Balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.6. Taxation

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

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and 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 end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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.

...CONTINUED

Page 4

Page 5

The Rock Group (Uk) Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2025

2.6. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 3)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 February 2024	83,540	-	83,540
Additions	2,029	29,187	31,216

As at 31 January 2025	85,569	29,187	114,756

Depreciation
As at 1 February 2024	77,081	-	77,081
Provided during the period	2,637	7,297	9,934

As at 31 January 2025	79,718	7,297	87,015

Net Book Value
As at 31 January 2025	5,851	21,890	27,741

As at 1 February 2024	6,459	-	6,459

5. Stocks

	2025	2024
	£	£
Stock	1,000	1,000

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	2,516	16,690
VAT	4,192	112,642
Other taxes and social security	78,604	-

	85,312	129,332
Due after more than one year
Other debtors	40,000	50,000

	125,312	179,332

Page 5

Page 6

The Rock Group (Uk) Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	476,180	476,180
Bank loans and overdrafts	10,000	10,000
Other taxes and social security	-	60,654
Other creditors	983	-
Pensions	177	177
Accruals and deferred income	7,800	-

	495,140	547,011

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	3,334	13,333

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

Page 6