ACCOUNTS - Final Accounts preparation

Registered number: 10388171

ROCKET MERCHANDISE LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 APRIL 2026

ROCKET MERCHANDISE LIMITED

REGISTERED NUMBER: 10388171

STATEMENT OF FINANCIAL POSITION

AS AT 30 APRIL 2026

		2026		2025
Note		£		£


Current assets
Debtors: amounts falling due within one year	4	547,192		391,459
Cash at bank and in hand	5	16,142		55,362
		563,334		446,821
Creditors: amounts falling due within one year	6	(117,068)		(138,721)
Net current assets			446,266		308,100
Total assets less current liabilities			446,266		308,100

Net assets			446,266		308,100

Capital and reserves
Called up share capital	100	100
Profit and loss account	446,166	308,000
	446,266	308,100

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ROCKET MERCHANDISE LIMITED

REGISTERED NUMBER: 10388171

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 30 APRIL 2026

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

D Lyons

Director

Date: 11 September 2026

The notes on pages 3 to 6 form part of these financial statements.

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ROCKET MERCHANDISE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

1.	General information

Rocket Merchandise Limited is a private company limited by shares incorporated in England & Wales (registered number: 10388171). The registered office and the principal place of business is 7a Regis Road, London, England, NW5 3EW.

The financial statements are presented in GBP, which is the functional currency of the Company.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Going concern

In assessing the ability of the company to operate as a going concern, management have evaluated current and forecasted operational results, and the solvency of the company.As a result, the directors consider it appropriate to prepare the financial statements on a going concern basis.

Accordingly the directors have continued to prepare the financial statements on the going concern basis.

2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

∙the Company has transferred the significant risks and rewards of ownership to the buyer;

∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the transaction; and

∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.

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ROCKET MERCHANDISE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

2.Accounting policies (continued)

2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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 income.

2.5

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

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ROCKET MERCHANDISE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

Employees

The average monthly number of employees, including directors, during the year was 12 (2025 - 12).

Debtors

					2026	2025
					£	£


Trade debtors	115,833	77,179
Amounts owed by group undertakings	431,359	314,280
	547,192	391,459

5.	Cash and cash equivalents
		2026	2025
		£	£

Cash at bank and in hand	16,142	55,362
	16,142	55,362

6.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Trade creditors	47,463	85,922
Corporation tax	47,614	33,136
Other taxation and social security	8,856	5,190
Accruals and deferred income	13,135	14,473
	117,068	138,721

7.	Pension commitments

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the companyin an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £15,489 (2025: £12,614).

8.Security and guarantees

Barclays Bank Plc hold a fixed and floating charge securing all liabilities due to the bank.

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ROCKET MERCHANDISE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

9.	Controlling party

The ultimate controlling party is Lyons Presentation Group Ltd, a company incorporated in England and Wales.

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