LEOPARD ROCK MARKETING LIMITED


Director	VAN DEN BERG, Jan Christoffel


Registered Address	85 Great Portland Street
	First Floor
	London
	W1W 7LT


Registered Number	08767065 (England and Wales)

Statement of Financial Position
30 November 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Investments	3		61,276		52,615
			61,276		52,615
Current assets
Stocks	4	59,768		129,592
Debtors	5	174,937		158,835
Cash at bank and on hand		167,702		66,698
		402,407		355,125
Creditors amounts falling due within one year	6	(22,002)		(35,618)
Net current assets (liabilities)			380,405		319,507
Total assets less current liabilities			441,681		372,122
Net assets			441,681		372,122
Capital and reserves
Called up share capital			100		100
Profit and loss account			441,581		372,022
Shareholders' funds			441,681		372,122

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 21 August 2026, and are signed on its behalf by:

VAN DEN BERG, Jan Christoffel
Director
Registered Company No. 08767065

LEOPARD ROCK MARKETING LIMITED

Notes to the Financial Statements
for the year ended 30 November 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Basis of preparation
	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).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Turnover policy
	Turnover represents sales of goods net of VAT and trade discounts. Turnover is recognised when the goods are physically delivered to the customer.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Foreign currency translation
	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.

Foreign currency translation

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.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Stocks and work in progress
	Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Fixed asset investments

	Other investments¹	Total
	£	£
Cost or valuation
At 01 December 24	52,615	52,615
Additions	8,661	8,661
At 30 November 25	61,276	61,276
Net book value
At 30 November 25	61,276	61,276
At 30 November 24	52,615	52,615

	Notes
	¹Other investments other than loans

4.	Stocks

	2025	2024
	£	£
Raw materials and consumables	59,768	129,592
Total	59,768	129,592

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	95,180	116,839
Other debtors	79,757	41,996
Total	174,937	158,835

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Taxation and social security	19,977	33,725
Accrued liabilities and deferred income	2,025	1,893
Total	22,002	35,618

7.	Controlling party
	The company is 100% owned by the parent company Hillsbrand International Holdings Ltd.