REGISTERED NUMBER: 14476537 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH NOVEMBER 2025

FOR

ROCK MAINTENANCE LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTORS:

S C Leddra

A Russ

D Tebbutt

REGISTERED OFFICE:

162-164 High Street

Rayleigh

Essex

SS6 7BS

REGISTERED NUMBER:

14476537 (England and Wales)

ACCOUNTANTS:

ESW Chartered Accountants

162-164 High Street

Rayleigh

Essex

SS6 7BS

FIXED ASSETS

Tangible assets

4

164,472

144,743

CURRENT ASSETS

Debtors

5

228,198

126,936

Cash at bank

348,523

404,663

576,721

531,599

CREDITORS

Amounts falling due within one year

6

(416,103

)

(372,231

)

NET CURRENT ASSETS

160,618

159,368

TOTAL ASSETS LESS CURRENT LIABILITIES

325,090

304,111

CREDITORS

Amounts falling due after more than one year

7

(101,940

)

(74,788

)

PROVISIONS FOR LIABILITIES

9

(41,119

)

(36,186

)

NET ASSETS

182,031

193,137

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

10

181,931

193,037

SHAREHOLDERS' FUNDS

182,031

193,137

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th November 2025 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27th August 2026 and were signed on its behalf by:

S C Leddra - Director

1.	STATUTORY INFORMATION

Rock Maintenance Ltd 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.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% 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

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1st December 2024

3,581

180,279

9,568

193,428

Additions

702

57,364

6,368

64,434

At 30th November 2025

4,283

237,643

15,936

257,862

DEPRECIATION

At 1st December 2024

1,016

43,007

4,662

48,685

Charge for year

654

40,293

3,758

44,705

At 30th November 2025

1,670

83,300

8,420

93,390

NET BOOK VALUE

At 30th November 2025

2,613

154,343

7,516

164,472

At 30th November 2024

2,565

137,272

4,906

144,743

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

220,417

74,268

Other debtors

7,781

52,668

228,198

126,936

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

26,321

16,984

Trade creditors

95,336

76,389

Taxation and social security

117,167

100,675

Other creditors

177,279

178,183

416,103

372,231

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

101,940

74,788

8.	SECURED DEBTS

Hire purchase agreements are secured over the asset to which they relate.

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

41,119

36,186

Deferred

tax

£

Balance at 1st December 2024

36,186

Accelerated Capital allowances

4,933

Balance at 30th November 2025

41,119

10.

RESERVES

Retained

earnings

£

At 1st December 2024

193,037

Profit for the year

158,894

Dividends

(170,000

)

At 30th November 2025

181,931

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Rock Maintenance Ltd for the year ended 30th November 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Rock Maintenance Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Rock Maintenance Ltd and state those matters that we have agreed to state to the Board of Directors of Rock Maintenance Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Rock Maintenance Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Rock Maintenance Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Rock Maintenance Ltd. You consider that Rock Maintenance Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Rock Maintenance Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

ESW Chartered Accountants

162-164 High Street

Rayleigh

Essex

SS6 7BS

27th August 2026