REGISTERED NUMBER: 10514831 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Rockatek Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

J C Crowley

D B Crowley

D J Minett-Smith

REGISTERED OFFICE:

HATS Gloucester Ltd

48 Hucclecote Road

Gloucester

GL3 3RS

REGISTERED NUMBER:

10514831 (England and Wales)

ACCOUNTANTS:

HATS Gloucester Ltd

48 Hucclecote Road

Gloucester

Gloucestershire

GL3 3RS

BANKERS:

Barclays Bank Plc

Business Direct

Leicester

LE87 2BB

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

80,290

97,997

80,290

97,997

CURRENT ASSETS

Debtors

6

601,811

401,252

Cash at bank

492,080

166,754

1,093,891

568,006

CREDITORS

Amounts falling due within one year

7

869,194

314,581

NET CURRENT ASSETS

224,697

253,425

TOTAL ASSETS LESS CURRENT LIABILITIES

304,987

351,422

CREDITORS

Amounts falling due after more than one year

8

-

(18,363

)

PROVISIONS FOR LIABILITIES

(20,073

)

(24,499

)

NET ASSETS

284,914

308,560

CAPITAL AND RESERVES

Called up share capital

90

90

Retained earnings

284,824

308,470

SHAREHOLDERS' FUNDS

284,914

308,560

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

The members have not required the company to obtain an audit of its financial statements for the year 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 27 April 2026 and were signed on its behalf by:

D B Crowley - Director

J C Crowley - Director

D J Minett-Smith - Director

1.	STATUTORY INFORMATION

Rockatek Ltd 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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of three years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

33% on cost

Computer equipment

-

Straight line over 3 years

Taxation

Taxation for the year 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 year 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2024 - 11 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

Cost

At 1 January 2025

and 31 December 2025

10,530

Amortisation

At 1 January 2025

and 31 December 2025

10,530

Net book value

At 31 December 2025

-

At 31 December 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

Cost

At 1 January 2025

177,160

3,458

20,216

200,834

Additions

-

730

4,403

5,133

At 31 December 2025

177,160

4,188

24,619

205,967

Depreciation

At 1 January 2025

82,720

3,312

16,805

102,837

Charge for year

18,888

316

3,636

22,840

At 31 December 2025

101,608

3,628

20,441

125,677

Net book value

At 31 December 2025

75,552

560

4,178

80,290

At 31 December 2024

94,440

146

3,411

97,997

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

£

Cost

At 1 January 2025

and 31 December 2025

129,975

Depreciation

At 1 January 2025

46,791

Charge for year

16,637

At 31 December 2025

63,428

Net book value

At 31 December 2025

66,547

At 31 December 2024

83,184

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/25

31/12/24

£

£

Trade debtors

518,999

363,607

Other debtors

82,812

37,645

601,811

401,252

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/25

31/12/24

£

£

Hire purchase contracts (see note 9)

18,363

31,498

Trade creditors

131,907

95,340

Taxation and social security

131,107

158,222

Other creditors

587,817

29,521

869,194

314,581

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/12/25

31/12/24

£

£

Hire purchase contracts (see note 9)

-

18,363

9.	LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

31/12/25

31/12/24

£

£

Net obligations repayable:

Within one year

18,363

31,498

Between one and five years

-

18,363

18,363

49,861

10.	RELATED PARTY DISCLOSURES

Directors

At 31 December 2025, the directors were owed £318,181 (2024 - £25,081). The loans from the directors, included within other creditors, are interest free and repayable on demand.