REGISTERED NUMBER: 06187677 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

ROCKSURE CONSTRUCTION (SOUTH) LTD

Page

Balance sheet

1

Notes to the financial statements

2

Fixed assets

Tangible assets

4

68,551

91,402

Current assets

Debtors

5

74,412

26,661

Cash at bank

378

1,364

74,790

28,025

Creditors

Amounts falling due within one year

6

92,306

52,645

Net current liabilities

(17,516

)

(24,620

)

Total assets less current liabilities

51,035

66,782

Creditors

Amounts falling due after more than one year

7

(36,517

)

(49,020

)

Provisions for liabilities

9

(14,396

)

(17,366

)

Net assets

122

396

Capital and reserves

Called up share capital

10

103

100

Retained earnings

19

296

Shareholders' funds

122

396

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

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

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

The financial statements were approved by the Board of Directors and authorised for issue on 28 July 2026 and were signed on its behalf by:

Mr L R Sands - Director

1.	Statutory information

Rocksure Construction (South) Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 06187677. The registered office is Faulkner House, 31 West Street, Wimborne, Dorset, BH21 1JS and business address is 15 Hurn Way, Christchurch, Dorset, BH23 2NT.

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 represents amounts received for income and construction services, net of value added tax and trade discounts.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

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 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

Financial instruments

Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.

At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate.

3.	Employees and directors

The average number of employees during the year was 3 (2025 - 4 ) .

4.	Tangible fixed assets

Plant and

Motor

machinery

vehicles

Totals

£

£

£

Cost

At 1 April 2025

and 31 March 2026

15,828

127,798

143,626

Depreciation

At 1 April 2025

14,838

37,386

52,224

Charge for year

248

22,603

22,851

At 31 March 2026

15,086

59,989

75,075

Net book value

At 31 March 2026

742

67,809

68,551

At 31 March 2025

990

90,412

91,402

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

Cost

At 1 April 2025

and 31 March 2026

98,803

Depreciation

At 1 April 2025

24,701

Charge for year

18,525

At 31 March 2026

43,226

Net book value

At 31 March 2026

55,577

At 31 March 2025

74,102

5.

Debtors: amounts falling due within one year

2026

2025

£

£

Trade debtors

55

-

Directors' current accounts

73,380

24,020

VAT

-

1,814

Prepayments and accrued income

977

827

74,412

26,661

6.

Creditors: amounts falling due within one year

2026

2025

£

£

Bank loans and overdrafts

21,354

16,869

Hire purchase contracts

12,503

11,598

Trade creditors

17,042

10,327

Tax

15,234

8,859

Social security and other taxes

2,336

928

VAT

19,550

-

Accruals and deferred income

4,287

4,064

92,306

52,645

7.

Creditors: amounts falling due after more than one year

2026

2025

£

£

Hire purchase contracts

36,517

49,020

8.	Secured debts

The following secured debts are included within creditors:

2026

2025

£

£

Hire purchase contracts

49,020

60,618

All hire purchase liabilities are secured upon the assets to which they relate.

9.	Provisions for liabilities

2026

2025

£

£

Deferred tax

14,396

17,366

Deferred

tax

£

Balance at 1 April 2025

17,366

Provided during year

(2,970

)

Balance at 31 March 2026

14,396

10.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

100

100

1

Ordinary A

£1

1

-

1

Ordinary B

£1

1

-

1

Ordinary C

£1

1

-

103

100

The following shares were issued during the year for cash at par :

1 Ordinary A share of £1

1 Ordinary B share of £1

1 Ordinary C share of £1

11.	Directors' advances, credits and guarantees

The following advances and credits to directors subsisted during the years ended 31 March 2026 and 31 March 2025:

2026

2025

£

£

Mr S T Pateman

Balance outstanding at start of year

12,966

-

Amounts advanced

66,203

12,966

Amounts repaid

(37,394

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

41,775

12,966

Mr L R Sands

Balance outstanding at start of year

11,053

-

Amounts advanced

58,071

11,053

Amounts repaid

(37,519

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

31,605

11,053

As at the balance sheet date the directors Mr S Pateman and Mr L Sands owed the company £41,776 and £31,605 respectively.

These were the maximum amount outstanding at any time during the year and were fully repaid within nine months of the year end.

12.	Ultimate controlling party

The Company is under the control of the Directors (and spouses), by virtue of their combined 100% holding of the issued voting share capital of the Company.