REGISTERED NUMBER: SC225476 (Scotland)

Rockart Europe Limited

Financial Statements For The Year Ended 30 November 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

M H Connolly

REGISTERED OFFICE:

1st Floor

Robertson House

Inverness

Highland

IV1 1NF

REGISTERED NUMBER:

SC225476 (Scotland)

ACCOUNTANTS:

The Long Partnership

1st Floor

Robertson House

Shore Street

Inverness

Highland

IV1 1NF

BANKERS:

Bank Of Scotland

The Mound

Edinburgh

EH1 1YZ

FIXED ASSETS

Tangible assets

4

24,477

32,406

Investment property

5

386,574

364,324

411,051

396,730

CURRENT ASSETS

Stocks

2,930

2,790

Debtors

6

1,043

-

Cash at bank

27,597

76,506

31,570

79,296

CREDITORS

Amounts falling due within one year

7

133,239

141,353

NET CURRENT LIABILITIES

(101,669

)

(62,057

)

TOTAL ASSETS LESS CURRENT LIABILITIES

309,382

334,673

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

309,380

334,671

SHAREHOLDERS' FUNDS

309,382

334,673

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 31 August 2026 and were signed by:

M H Connolly - Director

1.	STATUTORY INFORMATION

Rockart Europe Limited is a private company, limited by shares , registered in Scotland. 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

As at 30 November 2025 the company had net current liabilities of £101,669 ( 2024 - £62,057). The Directors deem it appropriate to prepare the accounts on a going concern basis as they will continue to support the company for 12 months from the date of signature of the accounts.

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.

Equipment

-

25% on reducing balance and 15% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Equipment

£

COST

At 1 December 2024

and 30 November 2025

131,805

DEPRECIATION

At 1 December 2024

99,399

Charge for year

7,929

At 30 November 2025

107,328

NET BOOK VALUE

At 30 November 2025

24,477

At 30 November 2024

32,406

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 December 2024

364,324

Additions

22,250

At 30 November 2025

386,574

NET BOOK VALUE

At 30 November 2025

386,574

At 30 November 2024

364,324

Fair value at 30 November 2025 is represented by:

£

Valuation in 2025

386,574

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Other debtors

1,043

-

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade creditors

-

173

Taxation and social security

297

14,200

Other creditors

132,942

126,980

133,239

141,353