First Comes Rock Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 10352079

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		(13 )		(13 )

			(13 )		(13 )
CURRENT ASSETS
Debtors	5	73,412		73,470
Cash at bank and in hand		3,009		3,674

		76,421		77,144
Creditors: Amounts Falling Due Within One Year	6	(4,421 )		(5,144 )

NET CURRENT ASSETS (LIABILITIES)			72,000		72,000

TOTAL ASSETS LESS CURRENT LIABILITIES			71,987		71,987

NET ASSETS			71,987		71,987

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			71,887		71,887

SHAREHOLDERS' FUNDS			71,987		71,987

Page 1

Page 2

First Comes Rock Ltd

Balance Sheet (continued)

As At 31 August 2025

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

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

The director acknowledges his 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

Mr Raj Makvana

Director

10/05/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

First Comes Rock Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10352079 . The registered office is 22 Colling Close, Loughborough, Leicestershire, LE11 5EP.

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. 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

20%

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 September 2024	197

As at 31 August 2025	197

Depreciation
As at 1 September 2024	210

As at 31 August 2025	210

Net Book Value
As at 31 August 2025	(13 )

As at 1 September 2024	(13 )

5. Debtors

	2025	2024
	£	£
Due within one year
Director's loan account	73,412	73,470

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Corporation tax	3,671	4,394
Accruals and deferred income	750	750

	4,421	5,144

Page 3

Page 4

First Comes Rock Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

7. Share Capital

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

8. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

The above loan is unsecured, interest free and repayable on demand.