Rockson First Limited - Filleted accounts

Registered number

07778509

Rockson First Limited

Filleted Accounts

30 September 2025

Rockson First Limited
Registered number:		07778509
Balance Sheet
as at 30 September 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		54,707			15,033

Current assets
Debtors	4	161,572			448,111
Cash at bank and in hand		82,909			251,577
		244,481			699,688

Creditors: amounts falling due within one year	5	(118,625)			(148,452)

Net current assets			125,856			551,236

Total assets less current liabilities			180,563			566,269

Creditors: amounts falling due after more than one year	6		(35,074)			-

Provisions for liabilities			(3,758)			(3,758)


Net assets			141,731			562,511

Capital and reserves
Called up share capital			100			100
Profit and loss account			141,631			562,411

Shareholder's funds			141,731			562,511

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Simon Shaw
Director
Approved by the board on 13 April 2026

Rockson First Limited
Notes to the Accounts
for the year ended 30 September 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:



	Plant and machinery			over 3 years
	Vehicles			over 4 years

	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.

	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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					10		10


3	Tangible fixed assets
				Plant and machinery etc		Motor vehicles		Total
£					£		£
	Cost
	At 1 October 2024			27,713		-		27,713
	Additions			1,606		44,487		46,093
	Disposals			(349)		-		(349)
	At 30 September 2025			28,970		44,487		73,457

	Depreciation
	At 1 October 2024			12,680		-		12,680
	Charge for the year			4,534		1,885		6,419
	On disposals			(349)		-		(349)
	At 30 September 2025			16,865		1,885		18,750

	Net book value
	At 30 September 2025			12,105		42,602		54,707
	At 30 September 2024			15,033		-		15,033


4	Debtors					2025		2024
£							£

	Trade debtors					125,620		167,109
	Other debtors					35,952		281,002
						161,572		448,111


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Obligations under finance lease and hire purchase contracts					7,014		-
	Trade creditors					(5,099)		202
	Taxation and social security costs					114,372		147,659
	Other creditors					2,338		591
						118,625		148,452


6	Creditors: amounts falling due after one year					2025		2024
£							£

	Obligations under finance lease and hire purchase contracts					35,074		-


7	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	Simon Shaw
	[Loan 1]	271,093		-		(271,093)		-
	[Loan 2]	-		332,070		(306,369)		25,701

		271,093		332,070		(577,462)		25,701


8	Related party transactions

	During previous accounting periods, a loan of £7,500 was made to Rockson Homes Ltd, which is a company under common control. This loan is interest free, unsecured and repayable on demand.


9	Other information

	Rockson First Limited is a private company limited by shares and incorporated in England. Its registered office is:
	202 Hollinbank Lane
	Heckmondwike
	West Yorkshire
	WF16 9NW