ACCOUNTS - Final Accounts preparation

Registered number: 07744790

	UNAUDITED FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 31 AUGUST 2025

	ROCKROSE INVESTMENTS LIMITED


ROCKROSE INVESTMENTS LIMITED REGISTERED NUMBER:07744790

STATEMENT OF FINANCIAL POSITION

AS AT 31 AUGUST 2025

		2025		2024
Note		£		£

Fixed assets
Tangible assets	4		766		1,340
Investments	5		2,622		2,622
			3,388		3,962
Current assets
Debtors: amounts falling due within one year	6	282,353		282,404
Cash at bank and in hand		12,098		6,457
		294,451		288,861
Creditors: amounts falling due within one year	7	(262,141)		(262,984)
Net current assets			32,310		25,877
Total assets less current liabilities			35,698		29,839

Net assets			35,698		29,839

Capital and reserves
Called up share capital	100	100
Profit and loss account	35,598	29,739
	35,698	29,839

Page 1


ROCKROSE INVESTMENTS LIMITED REGISTERED NUMBER:07744790

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 AUGUST 2025

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

C Hartfield

Director

Date: 28 May 2026

The notes on pages 3 to 6 form part of these financial statements.

Page 2


ROCKROSE INVESTMENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

1.	General information

Rockrose Investments Limited is a private company, limited by shares, registered in England and Wales, company registration number 07744790. The company's registered office address is 4th Floor, 95 Gresham Street, London, EC2V 7AB.

2.Accounting policies

2.1

Basis of preparation of financial statements

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:

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is generated through property management and is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.4

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Page 3


ROCKROSE INVESTMENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

2.Accounting policies (continued)

2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Motor vehicles	-	25%
Fixtures and fittings	-	25%
Computer equipment	-	25%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.7

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2.8

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

2.9

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The average monthly number of employees, including directors, during the year was 4 (2024 - 4).

Page 4


ROCKROSE INVESTMENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

4.	Tangible fixed assets

	Motor vehicles	Fixtures and fittings	Computer equipment	Total
	£	£	£	£
Cost or valuation
At 1 September 2024	9,360	3,712	6,745	19,817
At 31 August 2025	9,360	3,712	6,745	19,817
Depreciation
At 1 September 2024	9,360	2,372	6,745	18,477
Charge for the year on owned assets	-	574	-	574
At 31 August 2025	9,360	2,946	6,745	19,051
Net book value
At 31 August 2025	-	766	-	766
At 31 August 2024	-	1,340	-	1,340

5.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost or valuation
	At 1 September 2024	2,622
	At 31 August 2025	2,622

Debtors

					2025	2024
					£	£


Amounts owed by group undertakings	234,692	234,692
Other debtors	47,661	47,712
	282,353	282,404

Page 5


ROCKROSE INVESTMENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

7.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Other creditors	258,391	259,384
Accruals and deferred income	3,750	3,600
	262,141	262,984

8.	Related party transactions

As at the balance sheet date, within other debtors, there is a balance owed of £47,412 from companies under common control. The loan has been provided interest free and is repayable on demand.

Additionally, within other creditors there is £257,337 due to companies under common control. The loan was provided interest free and is repayable on demand.

Page 6