Spring Rock Developments Limited

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

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

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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.

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)

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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

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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.

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