Rock Your Garden Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: SC669946

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		220		220

			220		220
CURRENT ASSETS
Debtors	6	619		619
Cash at bank and in hand		528		528

		1,147		1,147
Creditors: Amounts Falling Due Within One Year	7	(17,254 )		(17,254 )

NET CURRENT ASSETS (LIABILITIES)			(16,107 )		(16,107 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(15,887 )		(15,887 )

NET LIABILITIES			(15,887 )		(15,887 )

CAPITAL AND RESERVES
Called up share capital	8		1		1
Profit and Loss Account			(15,888 )		(15,888 )

SHAREHOLDERS' FUNDS			(15,887)		(15,887)

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

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr L McIlduff

Director

13 August 2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Rock Your Garden Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC669946 . The registered office is Helenslea Cottage Bathgate Road, Blackburn, Bathgate, EH47 7LW.

The company's principal activity continues to be that of manufacture of other articles of concrete, plaster and cement.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Going Concern Disclosure

These financial statements have been prepared on a going concern basis as the director has undertaken to support the company until profitability can be achieved.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery

Straight Line, 25%

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Financial Instruments

Basic financial instruments are initially recognised at transaction price, including transaction costs, and subsequently measured at amortised cost using the effective interest method, where applicable. These can include trade and other debtors, cash and bank balances, trade and other creditors, and intercompany balances. Financial assets are assessed at the end of each reporting period for evidence of impairment and adjusted if necessary. The company does not hold or issue any complex financial instruments such as derivatives.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

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Rock Your Garden Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

4. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 September 2024	5,422

As at 31 August 2025	5,422

Depreciation
As at 1 September 2024	5,202

As at 31 August 2025	5,202

Net Book Value
As at 31 August 2025	220

As at 1 September 2024	220

5. Stocks

	2025		2024
	£		£

6. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	619	619

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	17,254	17,254

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

9. Related Party Disclosures

The company operates a loan account with the director, Mr L Mcilduff.

At the year end, the balance due to the director was £14,699 (2024 - £14,699). This loan is unsecured, interest free and has no fixed repayment terms.

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