REGISTERED NUMBER: 13621274 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Rocket 45 Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J L R Lombard

REGISTERED OFFICE:

White Gables

Little Lane

Harpenden

Hertfordshire

AL5 1DF

REGISTERED NUMBER:

13621274 (England and Wales)

ACCOUNTANTS:

Duncan & Toplis Limited

Park House

37 Clarence Street

Leicester

Leicestershire

LE1 3RW

FIXED ASSETS

Investment property

4

-

3,905,000

CURRENT ASSETS

Debtors

5

9,997

171

Cash at bank

55

12,723

10,052

12,894

CREDITORS

Amounts falling due within one year

6

(2,219

)

(1,672,174

)

NET CURRENT ASSETS/(LIABILITIES)

7,833

(1,659,280

)

TOTAL ASSETS LESS CURRENT LIABILITIES

7,833

2,245,720

CREDITORS

Amounts falling due after more than one year

7

-

(2,035,000

)

PROVISIONS FOR LIABILITIES

-

(67,797

)

NET ASSETS

7,833

142,923

CAPITAL AND RESERVES

Called up share capital

1

1

Fair value reserve

-

417,447

Retained earnings

7,832

(274,525

)

7,833

142,923

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 27 May 2026 and were signed by:

J L R Lombard - Director

1.	STATUTORY INFORMATION

Rocket 45 Limited 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

Rental income is recognised on a receivable basis during the year, exclusive of Value Added Tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 October 2024

3,905,000

Disposals

(3,905,000

)

At 30 September 2025

-

NET BOOK VALUE

At 30 September 2025

-

At 30 September 2024

3,905,000

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Other debtors

9,997

171

Other debtors includes prepayments and accrued income of £nil (2024 - £171).

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade creditors

140

-

Other creditors

2,079

1,672,174

2,219

1,672,174

Other creditors includes accruals and deferred income of £2,079 (2024 - £2,120).

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans

-

2,035,000

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more than 5 years

-

2,035,000

8.	SECURED DEBTS

The following secured debts are included within creditors:

30.9.25

30.9.24

£

£

Bank loans

-

2,035,000

The bank loan was secured by fixed charges over the investment property.

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2025 and 30 September 2024:

30.9.25

30.9.24

£

£

J L R Lombard

Balance outstanding at start of year

-

-

Amounts advanced

10,197

-

Amounts repaid

(200

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

9,997

-

The above loan was repayable on demand and interest has been charged at the HMRC Official Rate.