Rockcliffe Group Int Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 12319659

Rockcliffe Group Int Limited

Filleted Unaudited Financial Statements

For the year ended

31 December 2025

Rockcliffe Group Int Limited

Financial Statements

Year ended 31 December 2025

Contents	Pages

Officers and professional advisers	1

Statement of financial position	2 to 3

Notes to the financial statements	4 to 9

Rockcliffe Group Int Limited

Officers and Professional Advisers

The board of directors	Mr Hussein Ayyub
	Mr Zuber Bukhari
	Mrs Erum Ayyub

Registered office	33-34 Winckley Square
	Preston
	PR1 3JJ

Accountants	Xaviers Accountants Limited
	Chartered Certified Accountants
	Suite 3J
	Recycling Lives Centre
	1A Essex Street
	Preston
	PR1 1QE

Rockcliffe Group Int Limited

Statement of Financial Position

31 December 2025

	2025	2024
Note	£	£

Fixed assets

Intangible assets	5	2,730	4,069
Tangible assets	6	434,356	410,689
		---------	---------
		437,086	414,758

Current assets

Stocks		410,406	584,431
Debtors	7	1,274,742	1,035,180
Cash at bank and in hand		36,867	80
		------------	------------
		1,722,015	1,619,691

Creditors: amounts falling due within one year	8	( 1,503,955)	( 1,937,484)
		------------	------------
Net current assets/(liabilities)		218,060	( 317,793)
		---------	---------
Total assets less current liabilities		655,146	96,965

Creditors: amounts falling due after more than one year	9	( 409,365)	( 245,213)

Provisions	( 82,529)	( 78,032)
	---------	---------
Net assets/(liabilities)	163,252	( 226,280)
	---------	---------

Capital and reserves

Called up share capital	4	4
Profit and loss account	163,248	( 226,284)
	---------	---------
Shareholders funds/(deficit)	163,252	( 226,280)
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the 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 financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Rockcliffe Group Int Limited

Statement of Financial Position (continued)

31 December 2025

These financial statements were approved by the board of directors and authorised for issue on 29 July 2026 , and are signed on behalf of the board by:

Mr Hussein Ayyub

Director

Company registration number: 12319659

Rockcliffe Group Int Limited

Notes to the Financial Statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 33-34 Winckley Square, Preston, PR1 3JJ.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Intangible assets

Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses.They are amortised on a straight line basis over their expected useful lives of 5 - 10 years.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Patents, trademarks and licences	-	15% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery	-	10% straight line
Fixtures, fittings and equipment	-	10% straight line
Motor vehicles	-	20% straight line

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 45 (2024: 53 ).

5. Intangible assets

	Patents, trademarks and licences
	£
Cost
At 1 January 2025 and 31 December 2025	8,927
	-------
Amortisation
At 1 January 2025	4,858
Charge for the year	1,339
	-------
At 31 December 2025	6,197
	-------
Carrying amount
At 31 December 2025	2,730
	-------
At 31 December 2024	4,069
	-------

6. Tangible assets

	Plant and machinery	Fixtures, fittings and equipment	Motor vehicles	Total
	£	£	£	£
Cost
At 1 January 2025	478,765	132,602	71,060	682,427
Additions	52,943	17,881	44,092	114,916
	---------	---------	---------	---------
At 31 December 2025	531,708	150,483	115,152	797,343
	---------	---------	---------	---------
Depreciation
At 1 January 2025	181,288	63,040	27,410	271,738
Charge for the year	53,171	15,048	23,030	91,249
	---------	---------	---------	---------
At 31 December 2025	234,459	78,088	50,440	362,987
	---------	---------	---------	---------
Carrying amount
At 31 December 2025	297,249	72,395	64,712	434,356
	---------	---------	---------	---------
At 31 December 2024	297,477	69,562	43,650	410,689
	---------	---------	---------	---------

Finance leases and hire purchase contracts

Included within the carrying value of tangible assets are the following amounts relating to assets held under finance leases or hire purchase agreements:

	Motor vehicles
	£
At 31 December 2025	25,199
	--------
At 31 December 2024	37,998
	--------

7. Debtors

	2025	2024
	£	£
Trade debtors	1,041,263	860,770
Other debtors	233,479	174,410
	------------	------------
	1,274,742	1,035,180
	------------	------------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	11,149	60,414
Trade creditors	540,487	1,035,451
Corporation tax	25,143	–
Social security and other taxes	66,028	70,306
Other creditors	861,148	771,313
	------------	------------
	1,503,955	1,937,484
	------------	------------

The company uses invoice financing, provided by Rbs Invoice Finance LTD, in respect of it's eligible debts. The facility is secured by a fixed and floating charge over the company's assets.

9. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	397,591	224,535
Other creditors	11,774	20,678
	---------	---------
	409,365	245,213
	---------	---------

10. Operating leases

The total future minimum lease payments under non-cancellable operating leases are as follows:

	2025	2024
	£	£
Not later than 1 year	5,568	13,363
Later than 1 year and not later than 5 years	–	5,568
	-------	--------
	5,568	18,931
	-------	--------

11. Directors' advances, credits and guarantees

Included in other debtors is an amount of £74,498 (2024: credit bal of £93,523) owed to the company by the director Mr. Hussein Ayyub. The loan is unsecured, interest free and repayable upon demand.

12. Related party transactions

Hussein Ayyub is a shareholder of Shazan Investments Limited. At the balance sheet date, balance due from Shazan Investment Limited of £147,878 (2024: £83,302) to Rockcliffe Group Int Limited . The loan from Shazan Investments Limited is interest free and repayable on demand and included in trade creditors due within one year.