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Registered number: 07941719
Spring Rock Developments Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
A K E Tax & Accountancy Ltd
Chartered Certified Accountants
Hoddesdon Enterprise Centre
Pindar Road
Hoddesdon
Hertfordshire
EN11 0FJ
Spring Rock Developments Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Spring Rock Developments Limited
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 07941719

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 103 |  | 119
|  |  | 103 |  | 119
CURRENT ASSETS
Debtors | 5 | 91,635 |  | 113,185 |
Cash at bank and in hand |  | 100 |  | 100 |
|  | 91,735 |  | 113,285 |
Creditors: Amounts Falling Due Within One Year | 6 | (91,300 ) |  | (79,946 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 435 |  | 33,339
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 538 |  | 33,458
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (26 ) |  | (30 )
NET ASSETS |  |  | 512 |  | 33,428
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | 412 |  | 33,328
SHAREHOLDERS' FUNDS |  |  | 512 |  | 33,428

Page 1
Page 2
Spring Rock Developments Limited
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 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

J J Morgan Director
28 April 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Spring Rock Developments Limited
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Spring Rock Developments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07941719 . The registered office is 4 Howard Road, Glen Parva, Leicester, LE2 9JG.
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% straight line & 20% reducing balance

2.3. 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 years 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.
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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.4. Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
2.5. Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 3
Page 4
Spring Rock Developments Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 September 2024 | 3,948
As at 31 August 2025 | 3,948
Depreciation
As at 1 September 2024 | 3,829
Provided during the period | 16
As at 31 August 2025 | 3,845
Net Book Value
As at 31 August 2025 | 103
As at 1 September 2024 | 119

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 90,460 |  | 113,185
Due after more than one year
Other debtors | 1,175 |  | -
| 91,635 |  | 113,185

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 1,140
Other creditors | 58,821 |  | 45,340
Taxation and social security | 32,479 |  | 33,466
| 91,300 |  | 79,946

7. Share Capital

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

Page 4
Page 5
Spring Rock Developments Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 September 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 August 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Rohan Morgan | 49,545 | 1,348 | 31,140 | - | 19,754
Mr Jonathan Morgan | 35,373 | 3,480 | - | - | 39,222

9. Related Party Transactions
J J Morgan
The above is a related party by virtue of being a director.
During the year, the director incurred expenses on behalf of the company and drew against his account.
At the balance sheet date, he owed £39,222 (2024: £35,373 ) to the company.
R Morgan
The above is a related party by virtue of being a director.
During the year, the related party incurred expenses on behalf of the company and was loaned money by the company.
At the balance sheet date, he owed £19,754 (2024: £49,546 ) to the company.
J Morgan
The above is a related party by virtue of being a shareholder.
At the balance sheet date, she was owed £14 ( 2024: £14 ) by the company.
RCM Living Limited
The above is a related party due to common control.
During the period the related party paid costs on behalf of the company.
At the balance sheet date the company owed the related party £57,607 (2024: £44,326).
10. Ultimate Controlling Party
The ultimate controlling parties are all shareholders by virtue of their equal shareholding.
Page 5