Rock Steady Solutions Ltd

Rock Steady Solutions Ltd
Contents Page
For the year ended 30 November 2025

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

Rock Steady Solutions Ltd Accountants' Report For the year ended 30 November 2025
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Rock Steady Solutions Ltd for the year ended 30 November 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Rock Steady Solutions Ltd for the year ended 30 November 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us. As a practicing member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance This report is made solely to the Board of Directors of Rock Steady Solutions Ltd, as a body, in accordance with the terms of our engagement letter dated 06 March 2025. Our work has been undertaken solely to prepare for your approval the accounts of Rock Steady Solutions Ltd and state those matters that we have agreed to state to the Board of Directors of Rock Steady Solutions Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Rock Steady Solutions Ltd and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Rock Steady Solutions Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Rock Steady Solutions Ltd. You consider that Rock Steady Solutions 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 accounts of Rock Steady Solutions 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 accounts for the period ended 30 November 2025 .................................................... aa Chartered Accountants 6 Blenheim Court Peppercorn Close Peterborough PE1 2DU 19 June 2026 1

Rock Steady Solutions Ltd
Accountants' Report
For the year ended 30 November 2025

Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Rock Steady Solutions Ltd for the year ended 30 November 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Rock Steady Solutions Ltd for the year ended 30 November 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practicing member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance

This report is made solely to the Board of Directors of Rock Steady Solutions Ltd, as a body, in accordance with the terms of our engagement letter dated 06 March 2025. Our work has been undertaken solely to prepare for your approval the accounts of Rock Steady Solutions Ltd and state those matters that we have agreed to state to the Board of Directors of Rock Steady Solutions Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Rock Steady Solutions Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Rock Steady Solutions Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Rock Steady Solutions Ltd. You consider that Rock Steady Solutions 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 accounts of Rock Steady Solutions 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 accounts for the period ended
30 November 2025

....................................................
aa Chartered Accountants
6 Blenheim Court
Peppercorn Close
Peterborough
PE1 2DU
19 June 2026

1

Rock Steady Solutions Ltd
Statement of Financial Position
As at 30 November 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	374,000	374,321
		374,000	374,321
Current assets
Debtors		10,800	10,800
Cash at bank and in hand		8,071	3,008
		18,871	13,808
Creditors: amount falling due within one year		(3,490)	(55,096)
Net current assets		15,381	(41,288)

Total assets less current liabilities		389,381	333,033
Creditors: amount falling due after more than one year		(232,999)	(232,999)
Provisions for liabilities		(22,375)	(22,375)
Net assets		134,007	77,659

Capital and reserves
Called up share capital	4	100	100
Undistributable Reserves		95,390	95,390
Special Reserves		53,430	0
Profit and loss account		(14,913)	(17,831)
Shareholders' funds		134,007	77,659

For the year ended 30 November 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 year 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 19 June 2026 and were signed on its behalf by:

-------------------------------
Frank Austin Flegg
Director

2

Rock Steady Solutions Ltd
Notes to the Abridged Financial Statements
For the year ended 30 November 2025

General Information

Rock Steady Solutions Ltd is a private company, limited by shares, registered in Scotland, registration number SC607268, registration address Clyde Office 2nd Floor, West George Street, Glasgow, G2 1BP.

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)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Computer Equipment

33% Reducing Balance

Investment properties

Investment properties are properties held to earn rentals and/or for capital appreciation.
Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees including directors Average number of employees during the year was 3 (2024 : 1).

3.

Tangible fixed assets

Cost or valuation	Computer Equipment	Investment properties	Total
	£	£	£
At 01 December 2024	553	374,000	374,553
Additions	-	-	-
Disposals	(204)	-	(204)
At 30 November 2025	349	374,000	374,349
Depreciation
At 01 December 2024	232	-	232
Charge for year	117	-	117
On disposals	-	-	-
At 30 November 2025	349	-	349
Net book values
Closing balance as at 30 November 2025	-	374,000	374,000
Opening balance as at 01 December 2024	321	374,000	374,321

4.

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
100 Ordinary shares of £1.00 each	100		100
	100		100

3

Registered Number: SC607268
Scotland
ROCK STEADY SOLUTIONS LTD

Abridged Accounts

Period of accounts Start date: 01 December 2024 End date: 30 November 2025