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Registered number: 08743082
Red Rock (UK) Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
THB LLP
1&2 Studley Court Mews
Studley Court
Guildford Road
Chobham, Surrey
GU24 8EB
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08743082
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 10,500 10,500
Tangible Assets 5 93,379 52,883
103,879 63,383
CURRENT ASSETS
Stocks 6 2,526,915 2,056,761
Debtors 7 44,355 176,034
Cash at bank and in hand 1,725,609 1,464,516
4,296,879 3,697,311
Creditors: Amounts Falling Due Within One Year 8 (798,487 ) (647,242 )
NET CURRENT ASSETS (LIABILITIES) 3,498,392 3,050,069
TOTAL ASSETS LESS CURRENT LIABILITIES 3,602,271 3,113,452
NET ASSETS 3,602,271 3,113,452
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account 3,602,269 3,113,450
SHAREHOLDERS' FUNDS 3,602,271 3,113,452
Page 1
Page 2
For the year ending 31 December 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 Hugo Corder
Director
20/05/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Red Rock (UK) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08743082 . The registered office is 17 Chantry View Road, Guildford, GU1 3XW.
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. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life.
2.4. 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 15% on reducing balance
Motor Vehicles 15% on reducing balance
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. 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.
Current tax is 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 12 (2024: 10)
12 10
Page 3
Page 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 January 2025 10,500
As at 31 December 2025 10,500
Net Book Value
As at 31 December 2025 10,500
As at 1 January 2025 10,500
5. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 January 2025 10,132 100,000 110,132
Additions - 74,500 74,500
Disposals - (57,500 ) (57,500 )
As at 31 December 2025 10,132 117,000 127,132
Depreciation
As at 1 January 2025 5,481 51,768 57,249
Provided during the period 698 15,781 16,479
Disposals - (39,975 ) (39,975 )
As at 31 December 2025 6,179 27,574 33,753
Net Book Value
As at 31 December 2025 3,953 89,426 93,379
As at 1 January 2025 4,651 48,232 52,883
6. Stocks
2025 2024
£ £
Stock 2,526,915 2,056,761
7. Debtors
2025 2024
£ £
Due within one year
Other debtors 44,355 176,034
Page 4
Page 5
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 241,320 272,394
Other creditors 126,242 49,405
Taxation and social security 430,925 325,443
798,487 647,242
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
Page 5