REGISTERED NUMBER: 07909951 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2026

FOR

ROCLIFF LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr C R C Howard

Mrs K Holbrook

REGISTERED OFFICE:

Rocliff Workwear Rental & Laundry

Units 1, 2 and 3 Hussey Road

Battlefield Enterprise Park

Shrewsbury

Shropshire

SY1 3TE

REGISTERED NUMBER:

07909951 (England and Wales)

ACCOUNTANTS:

Stanton Ralph & Co Limited

Chartered Accountants

The Old Police Station

Whitburn Street

Bridgnorth

Shropshire

WV16 4QP

FIXED ASSETS

441,216

Tangible assets

4

581,884

CURRENT ASSETS

885,612

Stocks

828,164

680,262

Debtors

574,476

669,980

Cash at bank and in hand

889,846

2,235,854

2,292,486

CREDITORS

344,992

Amounts falling due within one year

419,830

1,890,862

NET CURRENT ASSETS

1,872,656

2,332,078

TOTAL ASSETS LESS CURRENT LIABILITIES

2,454,540

301,774

PROVISIONS FOR LIABILITIES

5

325,570

2,030,304

NET ASSETS

2,128,970

CAPITAL AND RESERVES

100

Called up share capital

6

100

2,030,204

Retained earnings

2,128,870

2,030,304

SHAREHOLDERS' FUNDS

2,128,970

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2026 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31st March 2026 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved and authorised for issue by the Board of Directors and authorised for issue on 4th August 2026 and were signed on its behalf by:

Mr C R C Howard - Director

1.	STATUTORY INFORMATION

Rocliff 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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

Income represents net invoiced sales of services, excluding value added tax.

Tangible fixed assets

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

Leasehold Improvements

-

over the period of the lease

Plant and machinery

-

10% on cost

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Workwear and linen stocks are written off systematically commencing with the date that they are brought ino use so as to match consumption with their anticipated useful lives to the business.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Debtors and creditors receivable/payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administration expenses.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 35 (2025 - 33 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1st April 2025

867,794

Additions

240,803

Disposals

(121,562

)

At 31st March 2026

987,035

DEPRECIATION

At 1st April 2025

426,578

Charge for year

94,253

Eliminated on disposal

(115,680

)

At 31st March 2026

405,151

NET BOOK VALUE

At 31st March 2026

581,884

At 31st March 2025

441,216

5.	PROVISIONS FOR LIABILITIES

31.3.26

31.3.25

£

£

Deferred tax

325,570

301,774

Deferred

tax

£

Balance at 1st April 2025

301,774

Charge to Income Statement during year

23,796

Provision for the year

Balance at 31st March 2026

325,570

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.03.26

31.03.25

value:

£

£

50

Ordinary A

£1.00

50.00

50.00

50

Ordinary B

£1.00

50.00

50.00

100.00

100.00

7.

DIVIDENDS

During the year, a dividend of £191,903 was paid to the holding company to fully settle the outstanding balance relating to the purchase of the property held by the holding company.