BrightAccountsProduction v1.0.0 v1.0.0 2024-11-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principal activity in the period of review was property renovation with immediate resale. 8 June 2026 3 2 06871532 2025-10-31 06871532 2024-10-31 06871532 2023-10-31 06871532 2024-11-01 2025-10-31 06871532 2023-11-01 2024-10-31 06871532 uk-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 06871532 uk-curr:PoundSterling 2024-11-01 2025-10-31 06871532 uk-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 06871532 uk-bus:FullAccounts 2024-11-01 2025-10-31 06871532 uk-bus:Director1 2024-11-01 2025-10-31 06871532 uk-bus:Director2 2024-11-01 2025-10-31 06871532 uk-bus:Director3 2024-11-01 2025-10-31 06871532 uk-bus:RegisteredOffice 2024-11-01 2025-10-31 06871532 uk-bus:Agent1 2024-11-01 2025-10-31 06871532 uk-core:ShareCapital 2025-10-31 06871532 uk-core:ShareCapital 2024-10-31 06871532 uk-core:RetainedEarningsAccumulatedLosses 2025-10-31 06871532 uk-core:RetainedEarningsAccumulatedLosses 2024-10-31 06871532 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-10-31 06871532 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-10-31 06871532 uk-core:RetainedEarningsAccumulatedLosses 2024-11-01 2025-10-31 06871532 uk-bus:FRS102 2024-11-01 2025-10-31 06871532 uk-core:CurrentFinancialInstruments 2025-10-31 06871532 uk-core:CurrentFinancialInstruments 2024-10-31 06871532 uk-core:WithinOneYear 2025-10-31 06871532 uk-core:WithinOneYear 2024-10-31 06871532 2024-11-01 2025-10-31 06871532 uk-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 xbrli:pure iso4217:GBP xbrli:shares

Company Registration Number: 06871532

Uk Rocks Ltd

Unaudited Financial Statements

for the financial year ended 31 October 2025

Uk Rocks Ltd

DIRECTORS AND OTHER INFORMATION

Directors | Michael Peel
| Christopher Peel
| Simon Hatley (Appointed 24 July 2025)
Company Registration Number | 06871532
Registered Office and Business Address | 8 Sagars Road, Handforth
| Wilmslow
| Cheshire
| SK9 3EE
Accountants | Langers
| Chartered Certified Accountants
| 8-10 Gatley Road
| Cheadle
| Cheshire
| SK8 1PY

Uk Rocks Ltd

Company Registration Number: 06871532

STATEMENT OF FINANCIAL POSITION

as at 31 October 2025

|  |  | 2025 |  | 2024
|  | Notes | £ |  | £
Non-Current Assets

Property, plant and equipment |  | 5 | 104,064 |  | -
|  |  | ───────── |  | ─────────
Current Assets

Debtors |  | 6 | 33 |  | 10
Cash and cash equivalents |  |  | 1,235 |  | -
|  |  | ───────── |  | ─────────
|  |  | 1,268 |  | 10
|  |  | ───────── |  | ─────────
Creditors: amounts falling due within one year |  | 7 | (106,406) |  | -
|  |  | ───────── |  | ─────────
Net Current (Liabilities)/Assets |  |  | (105,138) |  | 10
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | (1,074) |  | 10
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 100 |  | 10
Retained earnings |  |  | (1,174) |  | -
|  |  | ───────── |  | ─────────
Equity attributable to owners of the company |  |  | (1,074) |  | 10
|  |  | ═════════ |  | ═════════
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 company has taken advantage of the exemption under section 444 not to file the Income Statement and Directors' Report.

For the financial year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Board and authorised for issue on 8 June 2026 and signed on its behalf by

________________________________ |  |  |  |  |
Michael Peel |  |  |  |  |
Director |  |  |  |  |

Uk Rocks Ltd

STATEMENT OF CHANGES IN EQUITY

as at 31 October 2025

| Called up | Retained | Total
| share | earnings |
| capital |  |
| £ | £ | £
At 1 November 2023 | 10 | - | 10
| ───────── | ───────── | ─────────
At 31 October 2024 | 10 | - | 10
| ───────── | ───────── | ─────────
Loss for the financial year | - | (1,174) | (1,174)
| ───────── | ───────── | ─────────
Net proceeds of equity

Ordinary share issue | 90 | - | 90
| ───────── | ───────── | ─────────
At 31 October 2025 | 100 | (1,174) | (1,074)
| ═════════ | ═════════ | ═════════

Uk Rocks Ltd

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 October 2025

1. | General Information
| Uk Rocks Ltd is a company limited by shares incorporated and registered in England. The registered number of the company is 06871532. The registered office of the company is 8 Sagars Road, Handforth, Wilmslow, Cheshire, SK9 3EE which is also the principal place of business of the company. The principal activity in the period of review was property renovation with immediate resale. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial year ended 31 October 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Investment properties
| Investment property is property held either to earn rental income, or for capital appreciation (including future re-development) or for both, but not for sale in the ordinary course of business. Investment property is initially measured at cost, which includes the purchase cost and any directly attributable expenditure. Investment property is subsequently valued at its fair value at each reporting date. The difference between the fair value of an investment property at the reporting date and its carrying value prior to the valuation is recognised in the Income Statement as a fair value gain or loss. Any gain or loss on disposal of an investment property (calculated as the difference between the net proceeds from disposal and the carrying amount of the item) is recognised in the Income Statement.
| Trade and other debtors
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
| Trade and other creditors
| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Statement of Financial Position date.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Going concern
| These accounts have been prepared on the going concern basis, on the understanding that the directors will continue to financially support the company.

4. | Employees
| The average monthly number of employees, including directors, during the financial year was 3, (2024 - 2).
|  | 2025 | 2024
|  | Number | Number
| Director | 3 | 2
|  | ═════════ | ═════════

5. | Property, plant and equipment
|  | Investment | Total
|  | properties |
|  | £ | £
| Cost
| At 1 November 2024 | - | -
| Additions | 104,064 | 104,064
|  | ───────── | ─────────
| At 31 October 2025 | 104,064 | 104,064
|  | ───────── | ─────────
| Depreciation
| At 1 November 2024 | - | -
|  | ───────── | ─────────
| At 31 October 2025 | - | -
|  | ───────── | ─────────
| Net book value
| At 31 October 2025 | 104,064 | 104,064
|  | ═════════ | ═════════
| Investment property has been revalued by the director with reference to the land registry house price index.

6. | Debtors | 2025 | 2024
|  | £ | £
| Other debtors | 33 | 10
|  | ═════════ | ═════════

7. | Creditors | 2025 | 2024
| Amounts falling due within one year | £ | £
| Directors' current accounts | 105,500 | -
| Accruals | 906 | -
|  | ───────── | ─────────
|  | 106,406 | -
|  | ═════════ | ═════════

8. | Capital commitments
| The company had no material capital commitments at the financial year-ended 31 October 2025.

9. | Directors' advances, credits and guarantees
| At 31 October 2025 the company owes to the director Christopher Peel £40,000 (2024: £0); to the director Simon Hatley £55,000 (2024: £0); to the director Michael Peel £10,500 (2024: £0). No interest has been charged to the company in respect of these loans which are repayable on demand and classified in creditors due within one year.

10. | Events After the End of the Reporting Period
| There have been no significant events affecting the company since the financial year-end.