REGISTERED NUMBER: NI646143 (Northern Ireland)

Rockhill Developments Limited

Abridged Financial Statements for the Year Ended 30th November 2025

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

Director:

M J Shields

Registered office:

David Keir Building

39-123 Stranmillis Road

Belfast

BT9 5AG

Registered number:

NI646143 (Northern Ireland)

Accountants:

Walters & Company

Certified Practising Accountants

1-3 High Street

Great Dunmow

Essex

CM6 1UU

Fixed assets

Intangible assets

4

2,252

2,815

Current assets

Debtors

446

245

Cash at bank and in hand

-

2,885

446

3,130

Creditors

Amounts falling due within one year

1,000

2,548

Net current (liabilities)/assets

(554

)

582

Total assets less current liabilities

1,698

3,397

Capital and reserves

Called up share capital

5

10,000

10,000

Share premium

342,500

342,500

Retained earnings

(350,802

)

(349,103

)

Shareholders' funds

1,698

3,397

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

All the members have consented to the preparation of an abridged Statement of Income and Retained Earnings and an abridged Balance Sheet for the year ended 30th November 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 18th June 2026 and were signed by:

M J Shields - Director

1.	Statutory information

Rockhill Developments Limited is a private company, limited by shares , registered in Northern Ireland. 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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of ten years.

Taxation

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

3.	Employees and directors

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

4.	Intangible fixed assets

Totals

£

Cost

At 1st December 2024

and 30th November 2025

5,630

Amortisation

At 1st December 2024

2,815

Amortisation for year

563

At 30th November 2025

3,378

Net book value

At 30th November 2025

2,252

At 30th November 2024

2,815

5.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

30/11/25

30/11/24

value:

£

£

10,000

Ordinary

£1

10,000

10,000

6.	Ultimate controlling party

The controlling party is M J Shields.