REGISTERED NUMBER: 00523787 (England and Wales)

ROCHEFREIGHT UK LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 APRIL 2025 TO 31 DECEMBER 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

C Roche

D Roche

SECRETARY:

D Roche

REGISTERED OFFICE:

Prospect Park

Queensway

Swansea

SA5 4ED

REGISTERED NUMBER:

00523787 (England and Wales)

ACCOUNTANTS:

Bevan Buckland Ltd

Chartered Accountants

45 High Street

Haverfordwest

Pembrokeshire

SA61 2BP

BANKERS:

Lloyds Bank plc

7 Victoria Place

Haverfordwest

Pembrokeshire

SA61 2JX

FIXED ASSETS

Tangible assets

4

915,031

974,222

Investments

5

1,250

1,250

916,281

975,472

CURRENT ASSETS

Debtors

6

1,159,587

1,652,200

Cash at bank

97,700

41,761

1,257,287

1,693,961

CREDITORS

Amounts falling due within one year

7

1,051,915

1,368,490

NET CURRENT ASSETS

205,372

325,471

TOTAL ASSETS LESS CURRENT LIABILITIES

1,121,653

1,300,943

CREDITORS

Amounts falling due after more than one year

8

(256,587

)

(290,036

)

PROVISIONS FOR LIABILITIES

(111,309

)

(139,493

)

NET ASSETS

753,757

871,414

CAPITAL AND RESERVES

Called up share capital

12,500

12,500

Retained earnings

741,257

858,914

SHAREHOLDERS' FUNDS

753,757

871,414

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 April 2026 and were signed on its behalf by:

C Roche - Director

D Roche - Director

1.	STATUTORY INFORMATION

Rochefreight UK Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures & fittings

-

20% on cost

Office equipment

-

20% on cost

Motor vehicles

-

25% on cost

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

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

Fixed asset investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 43 (2025 - 40 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Office

Motor

& fittings

equipment

vehicles

Totals

£

£

£

£

COST

At 1 April 2025

785,408

106,206

1,115,048

2,006,662

Additions

-

16,485

263,993

280,478

Disposals

-

-

(51,795

)

(51,795

)

At 31 December 2025

785,408

122,691

1,327,246

2,235,345

DEPRECIATION

At 1 April 2025

360,018

43,203

629,219

1,032,440

Charge for period

110,412

16,755

212,502

339,669

Eliminated on disposal

-

-

(51,795

)

(51,795

)

At 31 December 2025

470,430

59,958

789,926

1,320,314

NET BOOK VALUE

At 31 December 2025

314,978

62,733

537,320

915,031

At 31 March 2025

425,390

63,003

485,829

974,222

5.	FIXED ASSET INVESTMENTS

Unlisted

investments

£

COST

At 1 April 2025

and 31 December 2025

1,250

NET BOOK VALUE

At 31 December 2025

1,250

At 31 March 2025

1,250

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2025

£

£

Trade debtors

611,765

1,019,039

Other debtors

547,822

633,161

1,159,587

1,652,200

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2025

£

£

Hire purchase contracts

311,654

311,827

Trade creditors

305,786

651,219

Amounts owed to associated company

305,911

283,788

Taxation and social security

10,569

45,432

Other creditors

117,995

76,224

1,051,915

1,368,490

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2025

£

£

Bank loans

5,000

12,500

Hire purchase contracts

251,587

277,536

256,587

290,036

9.	CONTINGENT LIABILITIES

A rent contingency of £100,000 is payable if the lease is not extended.

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 31 December 2025 and the year ended 31 March 2025:

2025

2025

£

£

D Roche

Balance outstanding at start of period

-

-

Amounts advanced

2,400

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

2,400

-

11.	RELATED PARTY DISCLOSURES

During the year the directors made funds available to the company to assist with the provision of working capital. The loan was interest free, unsecured and repayable on demand. The amount outstanding at the balance sheet date was £800 (2025 £nil).