REGISTERED NUMBER: 13105715 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

ROCKY INDUSTRIES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Ms A Rokicka

E J Harvey-Woolford

REGISTERED OFFICE:

1st Floor, Ealing Cross

85 Uxbridge Road

London

W5 5TH

REGISTERED NUMBER:

13105715 (England and Wales)

ACCOUNTANTS:

J.Dauman Finance Ltd

Chartered Certified Accountants

Ealing Cross

1st Floor

85 Uxbridge Road

Ealing

London

W5 5TH

FIXED ASSETS

Tangible assets

4

107,819

2,290,031

CURRENT ASSETS

Stocks

956,435

-

Debtors

5

5,992

1,283

Cash at bank and in hand

1,615,026

94,901

2,577,453

96,184

CREDITORS

Amounts falling due within one year

6

429,510

2,599,172

NET CURRENT ASSETS/(LIABILITIES)

2,147,943

(2,502,988

)

TOTAL ASSETS LESS CURRENT LIABILITIES

2,255,762

(212,957

)

CREDITORS

Amounts falling due after more than one year

7

2,426,271

1,550

NET LIABILITIES

(170,509

)

(214,507

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(170,609

)

(214,607

)

(170,509

)

(214,507

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 12 June 2026 and were signed on its behalf by:

Ms A Rokicka - Director

E J Harvey-Woolford - Director

1.	STATUTORY INFORMATION

Rocky Industries Ltd is a private company, limited by shares , registered in England and Wales. 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.

This policy applies to all tangible fixed assets acquired for use in the Company's operations, including buildings, machinery, equipment, and vehicles.

Depreciation Method

Tangible fixed assets are depreciated using the straight line method. Under this method, depreciation is calculated each period as a fixed percentage of the asset's net book value (carrying amount) at the beginning of that period.

Depreciation Rates

Depreciation charges are applied separately for each asset category as follows:

Buildings: 25% per annum

Machinery: 25% per annum

Equipment: 25% per annum

Vehicles: 25% per annum

These rates reflect the allocation of the cost over the estimated useful life of each asset, ensuring that the expense accurately mirrors the asset's consumption over time.

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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 January 2025

2,146,239

143,891

2,290,130

Additions

388,771

-

388,771

Disposals

(1,580,976

)

-

(1,580,976

)

Reclassification/transfer

(954,035

)

-

(954,035

)

At 31 December 2025

(1

)

143,891

143,890

DEPRECIATION

At 1 January 2025

-

99

99

Charge for year

-

35,972

35,972

At 31 December 2025

-

36,071

36,071

NET BOOK VALUE

At 31 December 2025

(1

)

107,820

107,819

At 31 December 2024

2,146,239

143,792

2,290,031

Reclassification of property

During the year, the company completed refurbishment and redevelopment works on a property previously included within tangible fixed assets.

Following the sale of part of the development, the remaining two residential units were held for sale at the reporting date. Accordingly, the carrying value of the remaining units was transferred from tangible fixed assets to inventories, reflecting their classification as assets held for sale.

The carrying value transferred to inventories at 31 December 2025 amounted to £954,035.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

6

Other debtors

5,992

1,277

5,992

1,283

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

1,022

22,266

Other creditors

428,488

2,576,906

429,510

2,599,172

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Trade creditors

-

1,550

Other creditors

2,426,271

-

2,426,271

1,550

8.	RELATED PARTY DISCLOSURES

A balance of £2,426,271.38 (2024: £2,391,271.38) was outstanding at 31 December 2025 in respect of a loan from a shareholder. The balance is unsecured and is included within creditors due after more than one year.

Under the terms of the loan agreement, interest is charged at 10% per annum on outstanding loan balances. Interest recognised in the year amounted to £239,405 (2024: £185,616) and is included within interest and finance charges.

The loan is repayable in accordance with the terms of the loan agreement.