| Brock Solutions UK Limited |
| Notes to the Accounts |
| for the period from 1 July 2025 to 31 December 2025 |
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| 1 |
Accounting policies |
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Basis of preparation |
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The accounts have been prepared under the historical cost convention and in accordance with FRS 102 Section 1a small entities, the financial reporting standard applicable in the UK and the Republic of Ireland. The financial statements are prepared in sterling, which is the functional currency of the entity, rounded to the nearest £.
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Going concern |
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At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements. |
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Turnover |
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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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. |
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Tangible fixed assets |
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Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows: |
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Motor vehicles |
25% straight line |
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Debtors |
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Short term debtors are measured at transaction price, less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts. |
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Creditors |
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Short term creditors are measured at transaction price. Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. |
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Taxation |
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A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted. |
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Provisions |
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Provisions are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably. |
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Foreign currency translation |
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Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss. |
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Pensions |
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The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme. |
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| 2 |
Reporting period |
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The financial statements have been prepared for the six-month period ended 31 December 2025. The reporting period was shortened following a change in the company's accounting reference date. Accordingly, the comparative figures for the year ended 30 June 2026 are not entirely comparable. |
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| 3 |
Employees and directors |
31/12/25 |
30/6/25 |
| Number |
Number |
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Average number of directors and persons employed by the company |
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5 |
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4 |
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| 4 |
Tangible fixed assets |
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Motor vehicles |
| £ |
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Cost |
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At 1 July 2025 |
22,238 |
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At 31 December 2025 |
22,238 |
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Depreciation |
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At 1 July 2025 |
463 |
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Charge for the period |
2,594 |
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At 31 December 2025 |
3,057 |
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Net book value |
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At 31 December 2025 |
19,181 |
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At 30 June 2025 |
21,775 |
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| 5 |
Debtors |
31/12/25 |
30/6/25 |
| £ |
£ |
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Trade debtors |
958,936 |
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803,907 |
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Accrued income |
993,466 |
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937,303 |
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Amounts owed by group undertakings and undertakings in which the company has a participating interest |
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- |
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136,986 |
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1,952,402 |
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1,878,196 |
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| 6 |
Creditors: amounts falling due within one year |
31/12/25 |
30/6/25 |
| £ |
£ |
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Trade creditors |
203,581 |
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9,938 |
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Accruals |
64,091 |
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74,710 |
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Amounts owed to group undertakings and undertakings in which the company has a participating interest |
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2,910,022 |
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2,645,232 |
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Other taxes and social security costs |
180,011 |
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113,145 |
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Deferred income |
797,950 |
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82,686 |
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4,155,655 |
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2,925,711 |
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| 7 |
Controlling party |
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The company's immediate parent is Brock Solutions Inc., a company registered in Canada. The smallest group in which the results of the company are consolidated is that headed by Brock Solutions Inc. The address of Brock Solutions Inc. registered office is 86 & 88 Ardelt Avenue, Kitchener, ON, N2C C29, Canada. The directors consider the ultimate controlling party to be Vivienne Ojala. |
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| 8 |
Other information |
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Brock Solutions UK Limited is a private company limited by shares and incorporated in England. Its registered office is: |
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Fourth Floor Abbots House |
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Abbey Street |
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Reading |
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Berkshire |
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RG1 3BD |
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| 9 |
Auditors' information |
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The auditors' report on the financial statements for the year ended 31 December 2025 was unqualified.
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The audit report was signed on |
14/08/2026 |
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by Sam McManners (Senior statutory auditor) on behalf of |
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TTCA Ltd Chartered Accountants and Statutory Auditors. |