ROCK2 CAPITAL LIMITED

ROCK2 CAPITAL LIMITED
Contents Page
For the Period 04 June 2025 to 31 December 2025

Statement of Financial Position	1
Notes to the Financial Statements	2

Registered Number: 16494810 ROCK2 CAPITAL LIMITED
Statement of Financial Position
As at 31 December 2025

	Notes	2025 £
Fixed assets
Tangible fixed assets	3	979
		979
Current assets
Debtors		1,825,685
Cash at bank and in hand		13,313
		1,838,998
Creditors: amounts falling due within one year		(1,605,547)
Net current assets		233,451

Total assets less current liabilities		234,430
Provisions for liabilities		(1,733)
Net assets		232,697

Capital and reserves
Called up share capital		100
Profit and loss account		232,597
Shareholders' funds		232,697

For the period ended 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 accounts for the period in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 26 August 2026 and were signed on its behalf by:

-------------------------------
D A Smith
Director

1

ROCK2 CAPITAL LIMITED
Notes to the Abridged Financial Statements
For the Period 04 June 2025 to 31 December 2025

General Information

ROCK2 CAPITAL LIMITED is a private company, limited by shares, registered in England and Wales, registration number 16494810, registration address Second Floor Malta House, 36-38 Piccadilly, London, W1J 0DP.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

2.	Average number of employees Average number of employees during the period was 2.

3.

Tangible fixed assets

Cost or valuation	Computer Equipment	Total
	£	£
At 04 June 2025	-	-
Additions	1,068	1,068
Disposals	-	-
At 31 December 2025	1,068	1,068
Depreciation
At 04 June 2025	-	-
Charge for period	89	89
On disposals	-	-
At 31 December 2025	89	89
Net book values
Closing balance as at 31 December 2025	979	979
Opening balance as at 04 June 2025	-	-

4.

Related Party Transaction - Rock2 Capital AG

During the accounting period, £1,431,048 was payable to Rock2 Capital AG, a company under common control by virtue of shared ultimate beneficial ownership, in respect of a revenue share arrangement and completed on an arm's length basis between the parties. The remaining balance which is unsecured, interest-free and repayable on demand, is included within creditors.

2

Registered Number: 16494810
England and Wales
Abridged Accounts

for the period ended 31 December 2025
for
ROCK2 CAPITAL LIMITED