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ROCKS HOLDINGS U.K. LIMITED
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2026
Rocks Holdings U.K. Limited is a private company limited by shares, registered in England and Wales. The address of its registered office, which is the principal place of business, is disclosed on the company information page.
The Company was incorporated on 12 December 2023. The prior period financial statements were prepared for the period from incorporation to 31 December 2024.
During the current year, the Company extended its accounting reference date from 31 December 2025 to 31 March 2026. Accordingly, the current financial period covers the 15-month period from 1 January 2025 to 31 March 2026.
As a result, the comparative amounts are not directly comparable with those of the current period.
2.Accounting policies
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Basis of preparation of financial statements
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The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. 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 following principal accounting policies have been applied:
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Exemption from preparing consolidated financial statements
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The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.
Investments in subsidiaries are measured at cost less accumulated impairment.
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The average monthly number of employees, including Directors, during the period was 1 (2025 - 1).
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