Company Registration No. 10233706 (England and Wales)
Science Rocks UK Limited
UNAUDITED ACCOUNTS FOR FILING WITH THE REGISTRAR
for the year ended 31 August 2025
Science Rocks UK Limited
UNAUDITED ACCOUNTS FOR FILING WITH THE REGISTRAR
Contents
Science Rocks UK Limited
Statement of financial position
as at 31 August 2025
Intangible assets
67,500
74,250
Cash at bank and in hand
953
2,309
Creditors: amounts falling due within one year
(74,235)
(82,589)
Net current liabilities
(73,282)
(80,280)
Total assets less current liabilities
(5,379)
(5,223)
Provisions for liabilities
Net liabilities
(5,456)
(5,376)
Called up share capital
100
100
Profit and loss account
(5,556)
(5,476)
Shareholders' funds
(5,456)
(5,376)
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.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 20 May 2026 and were signed on its behalf by
Aimee Jacobs
Director
Company Registration No. 10233706
Science Rocks UK Limited
Notes to the Accounts
for the year ended 31 August 2025
Science Rocks UK Limited is a private company, limited by shares, registered in England and Wales, registration number 10233706. The registered office is Unit 22a, Hertfordshire Business Centre, Alexander Road, London Colney, St Albans, Hertfordshire, AL2 1 JG, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
20% Reducing Balance
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Science Rocks UK Limited
Notes to the Accounts
for the year ended 31 August 2025
4
Intangible fixed assets
Total
At 1 September 2024
135,000
At 1 September 2024
60,750
5
Tangible fixed assets
Total
6
Deferred taxation
2025
2024
Accelerated capital allowances
77
153
Provision at start of year
153
230
Credited to the profit and loss account
(76)
(77)
Provision at end of year
77
153
7
Transactions with related parties
As at 31 August 2025, there was a loan owed to Science Atomic CIC totalling £35,742 (2024: £24,718). The loan is interest free and repayable at the discretion of the director.
Additionally, as at 31 August 2025 there was a loan owed to the director of the company totalling £32,370 (2024: £52,552). The loan is interest free and repayable at the discretion of the director.
Science Rocks UK Limited
Notes to the Accounts
for the year ended 31 August 2025
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).