Registration number: 12096177

Rocketer Fuel Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 6

Rocketer Fuel Limited

Company Information

Directors

Mr N J Barnett Mr N A M Gorey

Registered office

Centenary House Palliser Road London W14 9EQ

Accountants

Vale & West Accountancy Services Limited Chartered AccountantsVictoria House 26 Queen Victoria Street Reading Berkshire RG1 1TG

Rocketer Fuel Limited

(Registration number: 12096177)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	929,600	717,985
Current assets
Debtors	5	3,938	-
Creditors: Amounts falling due within one year	6	(1,127,116)	(834,730)
Net current liabilities		(1,123,178)	(834,730)
Net liabilities		(193,578)	(116,745)
Capital and reserves
Called up share capital		100	100
Retained earnings		(193,678)	(116,845)
Shareholders' deficit		(193,578)	(116,745)

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

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 25 June 2026 and signed on its behalf by:
 

Mr N J Barnett Director

Rocketer Fuel Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Centenary House
Palliser Road
London
W14 9EQ

These financial statements were authorised for issue by the Board on 25 June 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The company has incurred losses during the year and has a net liability position as at the balance sheet date. The directors have prepared the financial statements on a going concern basis, having considered the company's financial position and future prospects.

The directors have received confirmation from the parent company that it will continue to provide financial support to the company for a period of at least 12 months from the date of approval of these financial statements. The directors are satisfied that this support will enable the company to meet its liabilities as they fall due.

After due consideration, the directors are satisfied that the going concern basis of preparation remains appropriate.

Rocketer Fuel Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

2	Accounting policies (continued)

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Software development	straight line over ten years

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 4 (2024 - 4).

Rocketer Fuel Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

4	Intangible assets

	Internally generated software development costs  £	Total £
Cost or valuation
At 1 January 2025	819,847	819,847
Additions internally developed	283,413	283,413
At 31 December 2025	1,103,260	1,103,260
Amortisation
At 1 January 2025	101,862	101,862
Amortisation charge	71,798	71,798
At 31 December 2025	173,660	173,660
Carrying amount
At 31 December 2025	929,600	929,600
At 31 December 2024	717,985	717,985

5

Debtors

Current	2025 £	2024 £
Prepayments	3,938	-
	3,938	-

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Amounts owed to group undertakings and undertakings in which the company has a participating interest	7	1,122,038	833,924
Accruals and deferred income		5,078	806
		1,127,116	834,730

Rocketer Fuel Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

7	Related party transactions

Loans from related parties

2025	Parent £	Entities with joint control or significant influence £	Total £
At start of period	16,934	816,990	833,924
Advanced	-	288,114	288,114
At end of period	16,934	1,105,104	1,122,038

2024	Parent £	Entities with joint control or significant influence £	Total £
At start of period	10,133	487,775	497,908
Advanced	6,801	329,215	336,016
At end of period	16,934	816,990	833,924

8	Parent and ultimate parent undertaking

The company's immediate parent is Rocketer Consulting Limited, incorporated in England and Wales.