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Company No: 09345623 (England and Wales)

# ROCKPOOL GROUP LTD

### Unaudited Financial Statements
For the financial year ended 31 March 2026
Pages for filing with the registrar

ROCKPOOL GROUP LTD

## Unaudited Financial Statements

For the financial year ended 31 March 2026

Contents

ROCKPOOL GROUP LTD

## STATEMENT OF FINANCIAL POSITION

As at 31 March 2026
ROCKPOOL GROUP LTD

## STATEMENT OF FINANCIAL POSITION (continued)

As at 31 March 2026

| Note | 2026 |  | 2025
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 722,237 |  | 758,501
Investments | 4 | 76,319 |  | 76,419
|  | 798,556 |  | 834,920
Current assets |  |  |  |
Debtors |  |  |  |
- due within one year | 5 | 72,090 |  | 2,201,467
- due after more than one year | 5 | 279,098 |  | 198,738
Cash at bank and in hand |  | 136,233 |  | 23,693
|  | 487,421 |  | 2,423,898
Creditors: amounts falling due within one year | 6 | ( 153,579) |  | ( 45,854)
Net current assets |  | 333,842 |  | 2,378,044
Total assets less current liabilities |  | 1,132,398 |  | 3,212,964
Creditors: amounts falling due after more than one year | 7 | ( 347,950) |  | ( 380,710)
Net assets |  | 784,448 |  | 2,832,254
Capital and reserves |  |  |  |
Called-up share capital | 8 | 355 |  | 355
Profit and loss account |  | 784,093 |  | 2,831,899
Total shareholder's funds |  | 784,448 |  | 2,832,254

For the financial 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.

Director's responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Rockpool Group Ltd (registered number: 09345623) were approved and authorised for issue by the Director on 02 July 2026. They were signed on its behalf by:

B Griffin Director |

ROCKPOOL GROUP LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2026
ROCKPOOL GROUP LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2026

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Rockpool Group Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Unit 7.19 Paintworks, Bath Road, Bristol, BS4 3EA, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The director has assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Group accounts exemption

Group accounts exemption s399
The Company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the Company as an individual entity and not about its group.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for management services and rental of office space provided to a fellow group company and associated client in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

##### Interest income

Interest income is recognised when it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount on initial recognition.

##### Dividend income

Dividend income from investments is recognised when the shareholders' rights to receive payment have been established (provided that it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably).

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

##### Tangible fixed assets

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation is provided on all tangible fixed assets, other than investment properties and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line basis over its expected useful life, as follows:

Land and buildings | depreciated over the life of the lease

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

##### Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Statement of Income and Retained Earnings over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.
Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Statement of Financial Position date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

##### Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### 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 creditors: amounts falling due within one year.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
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.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

##### Ordinary share capital

The ordinary share capital of the Company is presented as equity.

##### Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

#### 2. Employees

| 2026 |  | 2025
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 1 |  | 1

#### 3. Tangible assets

| Land and buildings |  | Total
| £ |  | £
Cost |  |  |
At 01 April 2025 | 904,629 |  | 904,629
At 31 March 2026 | 904,629 |  | 904,629
Accumulated depreciation |  |  |
At 01 April 2025 | 146,128 |  | 146,128
Charge for the financial year | 36,264 |  | 36,264
At 31 March 2026 | 182,392 |  | 182,392
Net book value |  |  |
At 31 March 2026 | 722,237 |  | 722,237
At 31 March 2025 | 758,501 |  | 758,501

#### 4. Fixed asset investments

Investments in subsidiaries

| 2026
| £
Cost |
At 01 April 2025 | 76,419
Additions | 2,176,513
Disposals | ( 2,176,613)
At 31 March 2026 | 76,319
Carrying value at 31 March 2026 | 76,319
Carrying value at 31 March 2025 | 76,419

Investments in shares

Name of entity | Registered office | Principal activity | Class of shares | Ownership 31.03.2026 | Ownership 31.03.2025
Rockpool Digital Ltd | Unit 7.19 Paintworks, Bath Road, Bristol, BS4 3EA | The design and build of websites, mobile sites and web applications. | Ordinary | 100.00% | 100.00%
Rockpool Ventures Ltd | Unit 7.19 Paintworks, Bath Road, Bristol, BS4 3EA | The identification, research and development of technology innovation. | Ordinary | 0.00% | 100.00%
Highline Ventures Ltd | Unit 7.19 Paintworks, Bath Road, Bristol, BS4 3EA | Letting of property. | Ordinary | 50.00% | 50.00%

On 9 June 2025 the Company demerged Rockpool Ventures Ltd (now known as Eden Investment Group Ltd) as part of a group reorganisation. The Company transferred the entire issued share capital of Rockpool Ventures Ltd via a distribution in specie. The demerged entities remain under common control. This exercise was carried out to separate out the online conveyancing trade and allow for additional investment.

#### 5. Debtors

| 2026 |  | 2025
| £ |  | £
Debtors: amounts falling due within one year |  |  |
Amounts owed by Group undertakings | 0 |  | 2,186,147
Amounts owed by associates | 31,200 |  | 0
Prepayments | 40,890 |  | 15,320
| 72,090 |  | 2,201,467
Debtors: amounts falling due after more than one year |  |  |
Amounts owed by Group undertakings | 279,098 |  | 198,738

#### 6. Creditors: amounts falling due within one year

| 2026 |  | 2025
| £ |  | £
Bank loans (secured) | 30,539 |  | 27,954
Trade creditors | 35,268 |  | 6,421
Amounts owed to director | 79,000 |  | 3,000
Accruals | 3,730 |  | 2,775
Other taxation and social security | 5,042 |  | 5,704
| 153,579 |  | 45,854

HSBC UK Bank plc holds a fixed and floating charge over the assets to which the loan relates. The loan term is 14 years and carries an interest rate of 3% per annum over base rate.

#### 7. Creditors: amounts falling due after more than one year

| 2026 |  | 2025
| £ |  | £
Bank loans (secured) | 347,950 |  | 380,710

HSBC UK Bank plc holds a fixed and floating charge over the assets to which the loan relates. The loan term is 14 years and carries an interest rate of 3% per annum over base rate.

Amounts repayable after more than 5 years are included in creditors falling due over one year:

| 2026 |  | 2025
| £ |  | £
Bank loans (secured / repayable by instalments) | 197,283 |  | 282,462

#### 8. Called-up share capital

| 2026 |  | 2025
| £ |  | £
Allotted, called-up and fully-paid |  |  |
35,500 Ordinary shares of £ 0.01 each | 355 |  | 355

#### 9. Related party transactions

Transactions with entities in which the entity itself has a participating interest

| 2026 |  | 2025
| £ |  | £
Amounts owed by company in which Rockpool Group Ltd hold a participating interest | 279,098 |  | 198,738

The loan is repayable on demand and is provided interest free.

Transactions with the entity's director

| 2026 |  | 2025
| £ |  | £
Amounts owed to directors | 79,000 |  | 3,000

The loan is repayable on demand and is provided interest free.

Other related party transactions

The company has taken exemption under section 33 of FRS 102 not to disclose transactions with wholly owned members of the same group headed by Rockpool Group Ltd.
Amounts owed by companies under common control at the year end is £31,200 (2025: £Nil).
In the year, a loan owed by Rockpool Ventures Ltd (now known as Eden Investment Group Ltd) was waived as part of the group reorganisation. Further detail on the group reorganisation can be found at note 4.