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Registered number: 12795367
Rock Invest Limited
Financial Statements
For The Year Ended 31 August 2025
Galaxy GNS Chartered Accountants
Chartered Accountants
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12795367
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 725,000 725,000
725,000 725,000
CURRENT ASSETS
Debtors 5 3,500 3,500
Cash at bank and in hand 6,930 6,929
10,430 10,429
Creditors: Amounts Falling Due Within One Year 6 (240,325 ) (221,057 )
NET CURRENT ASSETS (LIABILITIES) (229,895 ) (210,628 )
TOTAL ASSETS LESS CURRENT LIABILITIES 495,105 514,372
Creditors: Amounts Falling Due After More Than One Year 7 (466,244 ) (466,244 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (11,084 ) (11,084 )
NET ASSETS 17,777 37,044
CAPITAL AND RESERVES
Called up share capital 8 100 100
Revaluation reserve 9 47,251 47,251
Profit and Loss Account (29,574 ) (10,307 )
SHAREHOLDERS' FUNDS 17,777 37,044
Page 1
Page 2
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Charanjit Singh Grover
Director
26/08/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Rock Invest Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12795367 . The registered office is 1 Agincourt Villas,Uxbridge Road, Hillingdon, England, UB10 0NX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold No Depreciation Policy
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets
Land & Property
Freehold
£
Cost
As at 1 September 2024 725,000
As at 31 August 2025 725,000
Net Book Value
As at 31 August 2025 725,000
As at 1 September 2024 725,000
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 3,500 3,500
Page 3
Page 4
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors - (1 )
Bank loans and overdrafts 18,367 18,367
Other creditors 221,958 202,691
240,325 221,057
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 466,244 466,244
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
9. Reserves
Revaluation reserve Profit and Loss Account
£ £
As at 1 September 2024 47,251 (10,307 )
Loss for the year and total comprehensive income - (19,267 )
As at 31 August 2025 47,251 (29,574 )
Page 4