Registration number: SC475744

Rock Property Maintenance Ltd

Contents

Statement of Financial Position	1
Notes to the Unaudited Financial Statements	2 to 5

Rock Property Maintenance Ltd

(Registration number: SC475744)
Statement of Financial Position as at 31 January 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	18,860	24,866
Current assets
Debtors	5	12,544	69,516
Cash at bank and in hand		61,764	34,913
		74,308	104,429
Creditors: Amounts falling due within one year	6	(55,592)	(129,258)
Net current assets/(liabilities)		18,716	(24,829)
Net assets		37,576	37
Capital and reserves
Called up share capital		12	12
Retained earnings		37,564	25
Shareholders' funds		37,576	37

For the financial year ending 31 January 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the Company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The Director acknowledges her responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the Director has not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the director on 24 June 2026
 

 

Ms J A Clark
Director

Rock Property Maintenance Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

1	General information

The Company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
29 Commercial Street
Dundee
Tayside
DD1 3DG
Scotland

The principal place of business is:
3 Old Hawkhill
Dundee
DD1 5EU
Scotland

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the Company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The Company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the Company's activities.

Rock Property Maintenance Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	15% reducing balance
Motor vehicles	25% reducing balance

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the Company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Financial instruments

Classification
Financial instruments are classified and accounted for, according to the substance of the contractual agreement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

3	Staff numbers

The average number of persons employed by the Company (including the Director) during the year, was 4 (2025 - 4).

Rock Property Maintenance Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

4	Tangible assets

	Plant and machinery £	Motor vehicles  £	Total £
Cost or valuation
At 1 February 2025	7,553	39,876	47,429
At 31 January 2026	7,553	39,876	47,429
Depreciation
At 1 February 2025	5,442	17,121	22,563
Charge for the year	317	5,689	6,006
At 31 January 2026	5,759	22,810	28,569
Carrying amount
At 31 January 2026	1,794	17,066	18,860
At 31 January 2025	2,111	22,755	24,866

5

Debtors

Current	2026 £	2025 £
Trade debtors	9,418	3,847
Other debtors	3,126	65,669
	12,544	69,516

6

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Trade creditors	2,172	3,470
Taxation and social security	50,744	69,514
Accruals and deferred income	2,676	2,353
Other creditors	-	53,921
	55,592	129,258

Rock Property Maintenance Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

7

Dividends

Final dividends paid

		2026 £		2025 £
Final dividend of £50,000.00 (2025 - £18,136.00) per each B Ordinary		50,000		18,136
Final dividend of £50,000.00 (2025 - £18,136.00) per each C Ordinary		50,000		18,136
Final dividend of £50,000.00 (2025 - £18,136.00) per each D Ordinary		50,000		18,136
Final dividend of £Nil per each A Ordinary		-		-
		150,000		54,408