Company registration number 05100078 (England and Wales)
ROCKET CONSULTING LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
PAGES FOR FILING WITH REGISTRAR
Affinia
80 Compair Crescent
Ipswich
Suffolk
UK
IP2 0EH
ROCKET CONSULTING LIMITED
CONTENTS
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 10
ROCKET CONSULTING LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT
31 OCTOBER 2025
31 October 2025
- 1 -
2025
2024
as restated
Notes
£
£
£
£
Fixed assets
Intangible assets
960,170
461,324
Tangible assets
5
27,341
32,730
Current assets
Debtors
6
303,678
680,893
Cash at bank and in hand
308,309
235,995
611,987
916,888
Creditors: amounts falling due within one year
7
(1,398,298)
(963,493)
Net current liabilities
(786,311)
(46,605)
Total assets less current liabilities
201,200
447,449
Creditors: amounts falling due after more than one year
8
(53,389)
(147,222)
Provisions for liabilities
180,294
257,447
Net assets
328,105
557,674
Capital and reserves
Called up share capital
1,000
1,000
Profit and loss reserves
327,105
556,674
Total equity
328,105
557,674

The director of the company has elected not to include a copy of the income statement within the financial statements.true

ROCKET CONSULTING LIMITED
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT
31 OCTOBER 2025
31 October 2025
- 2 -

For the financial year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and signed by the director and authorised for issue on 2 July 2026
Mr L Marston
Director
Company Registration No. 05100078
ROCKET CONSULTING LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
- 3 -
1
Accounting policies
Company information

Rocket Consulting Limited is a private company limited by shares incorporated in England and Wales. The registered office is No.1 Aire Street, Leeds, Yorkshire, United Kingdom, LS1 4PR.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he director continues to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for supply chain consultancy and software solution s, provided in the normal course of business, and is shown net of VAT.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.4
Research and development expenditure

Research expenditure is written off against profits in the year in which it is incurred. Identifiable development expenditure is capitalised to the extent that the technical, commercial and financial feasibility can be demonstrated.

1.5
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Trademark
10 years straight line
Development Costs
5 years straight line
ROCKET CONSULTING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 4 -
1.6
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures, fittings & equipment
25% reducing balance
Website costs
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.7
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.8
Cash at bank and in hand

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 current liabilities.

1.9
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

ROCKET CONSULTING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 5 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

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.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.10
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.

1.11
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

1.12
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

ROCKET CONSULTING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 6 -
1.13
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.14
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
33
36
ROCKET CONSULTING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 7 -
4
Intangible fixed assets
Trademark
Development Costs
Total
£
£
£
Cost
At 1 November 2024
247,290
682,471
929,761
Additions - internally developed
-
0
829,199
829,199
At 31 October 2025
247,290
1,511,670
1,758,960
Amortisation and impairment
At 1 November 2024
247,290
221,147
468,437
Amortisation charged for the year
-
0
330,353
330,353
At 31 October 2025
247,290
551,500
798,790
Carrying amount
At 31 October 2025
-
0
960,170
960,170
At 31 October 2024
-
0
461,324
461,324
5
Tangible fixed assets
Fixtures, fittings & equipment
Website costs
Total
£
£
£
Cost
At 1 November 2024
144,729
43,521
188,250
Additions
3,253
-
0
3,253
At 31 October 2025
147,982
43,521
191,503
Depreciation and impairment
At 1 November 2024
115,106
40,414
155,520
Depreciation charged in the year
7,865
777
8,642
At 31 October 2025
122,971
41,191
164,162
Carrying amount
At 31 October 2025
25,011
2,330
27,341
At 31 October 2024
29,623
3,107
32,730
ROCKET CONSULTING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 8 -
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
73,343
203,224
Other debtors
230,335
477,669
303,678
680,893
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
93,833
113,833
Trade creditors
188,845
124,642
Taxation and social security
535,949
255,287
Other creditors
579,671
469,731
1,398,298
963,493

Included within bank loans and overdrafts is £60,000 (20 2 4: £80,000) in relation to a bank loan in which Barclays Security Trustee Limited hold a fixed and floating charge over all the company's assets dated 31 May 2020.

8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
53,389
147,222
9
Related party transactions

At the statement of financial position date the company owed £90,000 (20 24: £120,000) to Luma Insights Limited, a company related by virtue of Mr L Marston holding a material interest in the company.

ROCKET CONSULTING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 9 -
10
Directors' transactions

This amount was fully repaid within 9 months of the Statement of Financial Position date.

Loans
% Rate
Opening balance
Amounts advanced
Interest charged
Amounts repaid
Closing balance
£
£
£
£
£
Transactions with Director
2.25
123,961
112,127
1,812
(198,961)
38,939
123,961
112,127
1,812
(198,961)
38,939
11
Prior period adjustment
Reconciliation of changes in equity
1 November
31 October
2023
2024
£
£
Adjustments to prior year
Capitalisation of Development Costs
-
462,349
Amortisation of Development Costs
-
(77,074)
Total adjustments
-
385,275
Equity as previously reported
758,226
172,399
Equity as adjusted
758,226
557,674
Analysis of the effect upon equity
Profit and loss reserves
-
385,275
Notes to reconciliation
Capitalisation of Development Costs

During the year, the company identified that development costs incurred in prior periods had been incorrectly expensed within the profit and loss account. In accordance with FRS 102 Section 18 Intangible Assets other than Goodwill, such costs meet the recognition criteria for capitalisation as an intangible asset. Accordingly, a prior period adjustment has been made to recognise these costs within intangible fixed assets at the date they were originally incurred.

As a result, the financial statements for the prior year have been restated to reflect the correction of this error, resulting in an increase in intangible assets and retained earnings at the beginning of the comparative period.

ROCKET CONSULTING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
11
Prior period adjustment
(Continued)
- 10 -
Amortisation of Development Costs

Following the prior period adjustment to capitalise development costs as described above, amortisation of such costs had not been recognised in the prior period in accordance with the company’s accounting policy for intangible assets. Under FRS 102 Section 18, capitalised development costs are required to be amortised systematically over their estimated useful economic life.

A prior period adjustment has therefore been made to recognise the cumulative amortisation arising on the development costs capitalised in respect of the prior period. Comparative figures have been restated accordingly, resulting in a reduction in both the carrying value of intangible assets and retained earnings at the beginning of the comparative period.

2025-10-31 2024-11-01 false false false 02 July 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr L Marston Mrs E Dart 05100078 2024-11-01 2025-10-31 05100078 2025-10-31 05100078 2024-10-31 05100078 core:PatentsTrademarksLicencesConcessionsSimilar 2025-10-31 05100078 core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-10-31 05100078 core:PatentsTrademarksLicencesConcessionsSimilar 2024-10-31 05100078 core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-10-31 05100078 core:FurnitureFittings 2025-10-31 05100078 core:ComputerEquipment 2025-10-31 05100078 core:FurnitureFittings 2024-10-31 05100078 core:ComputerEquipment 2024-10-31 05100078 core:CurrentFinancialInstruments core:WithinOneYear 2025-10-31 05100078 core:CurrentFinancialInstruments core:WithinOneYear 2024-10-31 05100078 core:CurrentFinancialInstruments 2025-10-31 05100078 core:CurrentFinancialInstruments 2024-10-31 05100078 core:Non-currentFinancialInstruments 2025-10-31 05100078 core:Non-currentFinancialInstruments 2024-10-31 05100078 core:ShareCapital 2025-10-31 05100078 core:ShareCapital 2024-10-31 05100078 core:RetainedEarningsAccumulatedLosses 2025-10-31 05100078 core:RetainedEarningsAccumulatedLosses 2024-10-31 05100078 bus:Director1 2024-11-01 2025-10-31 05100078 core:IntangibleAssetsOtherThanGoodwill 2024-11-01 2025-10-31 05100078 core:FurnitureFittings 2024-11-01 2025-10-31 05100078 core:ComputerEquipment 2024-11-01 2025-10-31 05100078 2023-11-01 2024-10-31 05100078 core:PatentsTrademarksLicencesConcessionsSimilar 2024-10-31 05100078 core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-10-31 05100078 2024-10-31 05100078 core:PatentsTrademarksLicencesConcessionsSimilar core:InternallyGeneratedIntangibleAssets 2024-11-01 2025-10-31 05100078 core:DevelopmentCostsCapitalisedDevelopmentExpenditure core:InternallyGeneratedIntangibleAssets 2024-11-01 2025-10-31 05100078 core:InternallyGeneratedIntangibleAssets 2024-11-01 2025-10-31 05100078 core:PatentsTrademarksLicencesConcessionsSimilar 2024-11-01 2025-10-31 05100078 core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-11-01 2025-10-31 05100078 core:FurnitureFittings 2024-10-31 05100078 core:ComputerEquipment 2024-10-31 05100078 bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 05100078 bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 05100078 bus:FRS102 2024-11-01 2025-10-31 05100078 bus:AuditExemptWithAccountantsReport 2024-11-01 2025-10-31 05100078 bus:CompanySecretary1 2024-11-01 2025-10-31 05100078 bus:FullAccounts 2024-11-01 2025-10-31 xbrli:pure xbrli:shares iso4217:GBP