ROCK PROPERTY INVESTMENTS SCOTLAND LTD


Director	CLARK, Steven David


Registered Address	195 Queensferry Road
	Rosyth
	Dunfermline
	KY11 2JH


Registered Number	SC622284 (Scotland)

Balance Sheet as at
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		2,122,948		1,991,448
			2,122,948		1,991,448
Current assets
Cash at bank and on hand		15,258		47,516
		15,258		47,516
Creditors amounts falling due within one year	4	(117,710)		(45,571)
Net current assets (liabilities)			(102,452)		1,945
Total assets less current liabilities			2,020,496		1,993,393
Creditors amounts falling due after one year	5		(1,340,654)		(1,341,681)
Net assets			679,842		651,712
Capital and reserves
Called up share capital			100		100
Revaluation reserve			798,375		798,375
Profit and loss account			(118,633)		(146,763)
Shareholders' funds			679,842		651,712

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 31 August 2026, and are signed on its behalf by:

CLARK, Steven David
Director
Registered Company No. SC622284

ROCK PROPERTY INVESTMENTS SCOTLAND LTD

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Turnover policy
	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.

	Finance costs
	Finance costs charged to the profit or loss include interest expense calculated using the effective interest method from FRS 102:11, finance charges on finance leases, and exchange differences on foreign currency borrowings where these are treated as an adjustment to interest costs.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

	Cash and cash equivalents
	Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less.

Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

	Share capital
	Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Land & buildings	Fixtures & fittings	Total
	£	£	£
Cost or valuation
At 01 April 25	1,985,000	19,348	2,004,348
Additions	135,000	-	135,000
At 31 March 26	2,120,000	19,348	2,139,348
Depreciation and impairment
At 01 April 25	-	12,900	12,900
Charge for year	-	3,500	3,500
At 31 March 26	-	16,400	16,400
Net book value
At 31 March 26	2,120,000	2,948	2,122,948
At 31 March 25	1,985,000	6,448	1,991,448

4.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	2,821	2,821
Bank borrowings and overdrafts	4,328	-
Amounts owed to related parties	110,561	42,750
Total	117,710	45,571

5.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	1,249,043	1,268,571
Amounts owed to related parties	91,611	73,110
Total	1,340,654	1,341,681