REGISTERED NUMBER: SC401216 (Scotland)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

FOR

ROCK MACHINERY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

7

DIRECTORS:

I Kirby

J I Kirby

SECRETARY:

REGISTERED OFFICE:

Stockhill Farm

West Cumberhead Road

Lesmahagow

Lanarkshire

ML11 0HN

REGISTERED NUMBER:

SC401216 (Scotland)

ACCOUNTANTS:

G. Ingram and Company Limited

Ardoch House

Lesmahagow

South Lanarkshire

ML11 0HJ

FIXED ASSETS

Tangible assets

4

483,940

528,918

CURRENT ASSETS

Stocks

639,150

549,900

Debtors

5

139,676

136,428

Cash at bank and in hand

1,431,401

978,551

2,210,227

1,664,879

CREDITORS

Amounts falling due within one year

6

470,398

420,060

NET CURRENT ASSETS

1,739,829

1,244,819

TOTAL ASSETS LESS CURRENT LIABILITIES

2,223,769

1,773,737

CREDITORS

Amounts falling due after more than one year

7

89,296

165,850

NET ASSETS

2,134,473

1,607,887

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

2,134,373

1,607,787

SHAREHOLDERS' FUNDS

2,134,473

1,607,887

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 May 2026 and were signed on its behalf by:

J I Kirby - Director

1.	STATUTORY INFORMATION

Rock Machinery Limited is a private company, limited by shares , registered in Scotland. 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

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

10% on reducing balance

Computer equipment

-

20% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2024 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Freehold

to

Plant and

property

property

machinery

£

£

£

COST

At 1 June 2024

232,580

107,331

306,867

Additions

-

-

28,084

At 31 May 2025

232,580

107,331

334,951

DEPRECIATION

At 1 June 2024

22,638

35,919

181,416

Charge for year

4,199

14,282

30,660

At 31 May 2025

26,837

50,201

212,076

NET BOOK VALUE

At 31 May 2025

205,743

57,130

122,875

At 31 May 2024

209,942

71,412

125,451

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 June 2024

4,755

161,192

10,318

823,043

Additions

-

-

623

28,707

At 31 May 2025

4,755

161,192

10,941

851,750

DEPRECIATION

At 1 June 2024

2,792

43,112

8,248

294,125

Charge for year

393

23,634

517

73,685

At 31 May 2025

3,185

66,746

8,765

367,810

NET BOOK VALUE

At 31 May 2025

1,570

94,446

2,176

483,940

At 31 May 2024

1,963

118,080

2,070

528,918

5.

DEBTORS

31.5.25

31.5.24

£

£

Amounts falling due within one year:

Trade debtors

39,676

36,428

31.5.25

31.5.24

£

£

Amounts falling due after more than one year:

Other debtors

100,000

100,000

Aggregate amounts

139,676

136,428

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Trade creditors

24,267

18,972

Taxation and social security

422,878

382,608

Other creditors

23,253

18,480

470,398

420,060

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.5.25

31.5.24

£

£

Bank loans

65,833

115,000

Hire purchase contracts

23,463

50,850

89,296

165,850

8.	DIRECTORS' ADVANCES , CREDITS AND GUARANTEES

Included in other creditors is a loan from the directors of £5,100 ( 2023 : £1,154 ) which is interest free and repayable on demand.

9.	OTHER DEBTORS

A commercial loan has been made available to Kirby Cottages Limited. The loan will be repaid including interest at commercial rates commensurate with the degree of risk and security given.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 May 2025 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

G. Ingram and Company Limited

Ardoch House

Lesmahagow

South Lanarkshire

ML11 0HJ

Date: .............................................