Company Registration No. 08882375 (England and Wales)
Rocky Shore Limited
Unaudited financial statements
for the year ended 30 September 2025
Pages for filing with the registrar
Rocky Shore Limited
Contents
Page
Statement of financial position
1
Notes to the financial statements
2 - 6
Rocky Shore Limited
Statement of financial position
As at 30 September 2025
1
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
3,075
3,075
Investments
4
100
100
3,175
3,175
Current assets
Debtors
5
397,749
397,749
Cash at bank and in hand
169
169
397,918
397,918
Creditors: amounts falling due within one year
6
(1,163,749)
(1,163,749)
Net current liabilities
(765,831)
(765,831)
Net liabilities
(762,656)
(762,656)
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
(762,756)
(762,756)
Total equity
(762,656)
(762,656)

The director of the company has elected not to include a copy of the income statement within the financial statements.true

For the financial year ended 30 September 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved and signed by the director and authorised for issue on 19 June 2026.
Anna Sosnowska
Director
Company Registration No. 08882375
Rocky Shore Limited
Notes to the financial statements
For the year ended 30 September 2025
2
1
Accounting policies
Company information

Rocky Shore Limited is a private company limited by shares incorporated in England and Wales. The registered office is 71 Queen Victoria Street, London, United Kingdom, EC4V 4BE.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

The company has sufficient access to financial support from the shareholders of the ultimate parent company; Moo Moo Organic Dairy Farm Limited to assist it in meeting its day to day working capital requirements. The directors of the company has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.

On this basis, the director considers it appropriate to prepare the financial statements on the going concern basis.

1.3
Profit and loss account

The company has not traded during the year or the preceding financial period. During this time, the company received no income and incurred no expenditure and therefore no Profit and loss account is presented in these financial statements.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Property improvements
10% reducing balance
Tractors & machinery
20% straight line
Fixtures, fittings & equipment
25% straight line
Motor vehicles
20% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

Rocky Shore Limited
Notes to the financial statements (continued)
For the year ended 30 September 2025
1
Accounting policies (continued)
3

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.6
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.7
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Rocky Shore Limited
Notes to the financial statements (continued)
For the year ended 30 September 2025
1
Accounting policies (continued)
4
Basic financial assets

Basic financial assets, which include debtors, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.9
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.10

Status of the company

Th e company was dormant throughout the current and prior financial years and has had no significant accounting transactions during those periods.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
0
0
Rocky Shore Limited
Notes to the financial statements (continued)
For the year ended 30 September 2025
5
3
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 October 2024 and 30 September 2025
9,187
48,138
57,325
Depreciation and impairment
At 1 October 2024 and 30 September 2025
6,112
48,138
54,250
Carrying amount
At 30 September 2025
3,075
-
0
3,075
At 30 September 2024
3,075
-
0
3,075
4
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
100
100
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Amounts owed by group undertakings
397,749
397,749
6
Creditors: amounts falling due within one year
2025
2024
£
£
Other creditors
1,163,749
1,163,749
7
Related party transactions

The company has not disclosed transactions entered into between wholly owned group companies within the wholly owned group of which Moo Moo Organic Dairy Farm Limited is the parent company in line with FRS 102 Section 1A, paragraph 1AC.35.

At the year end the company owed the director a total of £1,163,249 (20 24: £1,163,249).

All the balances are repayable on demand and are not subject to interest charges. There has been no security provided on these loans.

Rocky Shore Limited
Notes to the financial statements (continued)
For the year ended 30 September 2025
6
8
Parent company

The ultimate parent company is Moo Moo Organic Dairy Farm Limited, a company registered in England and Wales.

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