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ROCOCO DIGITAL LTD

Registered Number
11730116
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2025

ROCOCO DIGITAL LTD
Company Information
for the year from 1 January 2025 to 31 December 2025

Directors | BOASE, Jake Lee
| JONES, Matthew Robin

Registered Address | 15 Old Printing House Square
| Tarrant Street
| Arundel
| BN18 9JH

Registered Number | 11730116 (England and Wales)

ROCOCO DIGITAL LTD
Statement of Financial Position
31 December 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 2,865 |  |  |  | 3,348
|  |  |  | 2,865 |  |  |  | 3,348
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 47,040 |  |  |  | 17,101 |  |
Cash at bank and on hand |  | 7,213 |  |  |  | 7,529 |  |
|  | 54,253 |  |  |  | 24,630 |  |
Creditors amounts falling due within one year | 5 | (31,033) |  |  |  | (18,905) |  |
Net current assets (liabilities) |  |  |  | 23,220 |  |  |  | 5,725
Total assets less current liabilities |  |  |  | 26,085 |  |  |  | 9,073
Creditors amounts falling due after one year | 6 |  |  | (5,793) |  |  |  | (7,245)
Net assets |  |  |  | 20,292 |  |  |  | 1,828
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 20,192 |  |  |  | 1,728
Shareholders' funds |  |  |  | 20,292 |  |  |  | 1,828

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 1 July 2026, and are signed on its behalf by:
BOASE, Jake Lee Director Registered Company No. 11730116

ROCOCO DIGITAL LTD
Notes to the Financial Statements
for the year ended 31 December 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Defined contribution pension plan
--- | ---
| The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Reducing balance (%)
| Office Equipment | 25

| Investments
--- | ---
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 4 |  | 4

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £
| Cost or valuation
| At 01 January 25 | - |  | 8,788 |  | 8,788
| Additions | - |  | 1,219 |  | 1,219
| At 31 December 25 | - |  | 10,007 |  | 10,007
| Depreciation and impairment
| At 01 January 25 | - |  | 5,440 |  | 5,440
| Charge for year | 1,702 |  | - |  | 1,702
| At 31 December 25 | 1,702 |  | 5,440 |  | 7,142
| Net book value
| At 31 December 25 | (1,702) |  | 4,567 |  | 2,865
| At 31 December 24 | - |  | 3,348 |  | 3,348

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 21,568 |  | 3,776
| Other debtors | 25,472 |  | 13,325
| Total | 47,040 |  | 17,101

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 256 |  | 4,289
| Bank borrowings and overdrafts | 3,068 |  | 1,920
| Taxation and social security | 22,725 |  | 8,058
| Other creditors | 4,984 |  | 4,038
| Accrued liabilities and deferred income | - |  | 600
| Total | 31,033 |  | 18,905

6. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 5,793 |  | 7,245
| Total | 5,793 |  | 7,245

7. | Directors advances, credits and guarantees
--- | ---

|  | Brought forward |  | Amount advanced |  | Amount repaid |  | Carried forward
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| BOASE, Jake Lee | 0 |  | 4,220 |  | 0 |  | 4,220
| JONES, Matthew Robin | 0 |  | 6,094 |  | 0 |  | 6,094
|  | 0 |  | 10,314 |  | 0 |  | 10,314

| Director advances are repayable upon demand and are not interest bearing.

8. | Related party transactions
--- | ---
| At year end, Arun Tech Support Ltd, a company in which Mr Boase is a director and Shareholder, owed Rococo Digital Ltd £11,677 (£10,503 in 2024). At year end, ATS Connections Ltd, a company in which Mr Boase and Mr Jones are directors and Shareholders, was owed £506 by Rococo Digital Ltd (ATS Connections owed £2,822 to Rococo Digital in 2024).