REGISTERED NUMBER: 08744971 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 October 2025

for

Food Rocks Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S C Teesdale

Mrs A B E Murrell

REGISTERED OFFICE:

Old Printers Yard

156 South Street

Dorking

Surrey

RH4 2HF

BUSINESS ADDRESS:

South

Te Whare

Little London

Heathfield

East Sussex

TN21 0BB

REGISTERED NUMBER:

08744971 (England and Wales)

ACCOUNTANTS:

Bullimores LLP

Chartered Accountants

Old Printers Yard

156 South Street

Dorking

Surrey

RH4 2HF

FIXED ASSETS

Tangible assets

4

1,722

2,906

Investments

5

21,500

13,648

23,222

16,554

CURRENT ASSETS

Debtors

6

18,126

61,520

Cash at bank and in hand

81,046

75,125

99,172

136,645

CREDITORS

Amounts falling due within one year

7

31,448

56,130

NET CURRENT ASSETS

67,724

80,515

TOTAL ASSETS LESS CURRENT LIABILITIES

90,946

97,069

CREDITORS

Amounts falling due after more than one year

8

(19,749

)

(23,914

)

PROVISIONS FOR LIABILITIES

(367

)

(779

)

NET ASSETS

70,830

72,376

CAPITAL AND RESERVES

Called up share capital

200

200

Fair value reserve

9

12,462

4,610

Retained earnings

58,168

67,566

70,830

72,376

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 July 2026 and were signed on its behalf by:

S C Teesdale - Director

1.	STATUTORY INFORMATION

Food Rocks Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

Plant and machinery 25%

Computer Equipment 33%

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 November 2024

and 31 October 2025

8,781

6,556

15,337

DEPRECIATION

At 1 November 2024

6,485

5,946

12,431

Charge for year

574

610

1,184

At 31 October 2025

7,059

6,556

13,615

NET BOOK VALUE

At 31 October 2025

1,722

-

1,722

At 31 October 2024

2,296

610

2,906

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 November 2024

13,648

Additions

7,852

At 31 October 2025

21,500

NET BOOK VALUE

At 31 October 2025

21,500

At 31 October 2024

13,648

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Other debtors

-

4,000

Directors' current accounts

-

55,289

VAT

18,126

2,231

18,126

61,520

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans and overdrafts

4,167

4,167

Tax

8,890

38,226

Social security and other taxes

1,284

1,276

Directors' current accounts

3,795

-

Accruals and deferred income

13,312

12,461

31,448

56,130

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans 2-5 years

19,749

16,667

Bank loans > 5 years

-

7,247

19,749

23,914

Amounts falling due in more than five years:

Repayable by instalments

Bank loans > 5 years

-

7,247

9.

RESERVES

Fair

value

reserve

£

At 1 November 2024

4,610

Revaluation

7,852

At 31 October 2025

12,462

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 October 2025 and 31 October 2024:

31.10.25

31.10.24

£

£

S C Teesdale and Mrs A B E Murrell

Balance outstanding at start of year

55,289

57,886

Amounts advanced

-

146,693

Amounts repaid

-

(149,290

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

55,289

11.	RELATED PARTY DISCLOSURES

At 31st October 2025, the directors loan account was in credit ti the sum of £3,795.00 ( 2024 : £( 55,289) ).