Rockhouse (N.I.) Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: NI636683

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		2,000		4,000
Tangible Assets	5		13,897		18,552

			15,897		22,552
CURRENT ASSETS
Stocks	6	9,475		9,555
Debtors	7	9,137		9,725
Cash at bank and in hand		23,757		4,477

		42,369		23,757
Creditors: Amounts Falling Due Within One Year	8	(105,828 )		(106,720 )

NET CURRENT ASSETS (LIABILITIES)			(63,459 )		(82,963 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(47,562 )		(60,411 )

NET LIABILITIES			(47,562 )		(60,411 )

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			(47,662 )		(60,511 )

SHAREHOLDERS' FUNDS			(47,562)		(60,411)

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Rockhouse (N.I.) Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Gary Dunlop Director	Mrs Alexis Dunlop Director
30/06/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Rockhouse (N.I.) Limited is a private company, limited by shares, incorporated in Northern Ireland, registered number NI636683 . The registered office is 42 High Street, Bangor, Co Down, BT20 5AZ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	20% reducing balance
Motor Vehicles	20% reducing balance
Fixtures & Fittings	25% reducing balance

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Government Grant

Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.

Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.

All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 12 (2025: 11)

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Rockhouse (N.I.) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2025	20,000

As at 31 March 2026	20,000

Amortisation
As at 1 April 2025	16,000
Provided during the period	2,000

As at 31 March 2026	18,000

Net Book Value
As at 31 March 2026	2,000

As at 1 April 2025	4,000

5. Tangible Assets

	Land & Property
	Leasehold	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 April 2025	20,250	34,621	54,871
Additions	-	357	357
Disposals	-	(9,288 )	(9,288 )

As at 31 March 2026	20,250	25,690	45,940

Depreciation
As at 1 April 2025	9,882	26,437	36,319
Provided during the period	2,074	1,868	3,942
Disposals	-	(8,218 )	(8,218 )

As at 31 March 2026	11,956	20,087	32,043

Net Book Value
As at 31 March 2026	8,294	5,603	13,897

As at 1 April 2025	10,368	8,184	18,552

6. Stocks

	2026	2025
	£	£
Finished goods	9,475	9,555

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Rockhouse (N.I.) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

7. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	9,137	9,725

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	3,972	(1 )
Bank loans and overdrafts	24,814	30,281
Other creditors	59,512	58,646
Taxation and social security	17,530	17,794

	105,828	106,720

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

10. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 April 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2026
	£	£	£	£	£
Mr Gary Dunlop	1,000	-	1,000	-	-
Mrs Alexis Dunlop	1,000	-	1,000	-	-

The above loan is unsecured, interest free and repayable on demand.

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