Rookwood International Ltd.

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Accountants' Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—7

Chartered Accountants' report to the directors on the preparation of the unaudited statutory accounts of Rookwood International Ltd. for the year ended 31 March 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Rookwood International Ltd. for the year ended 31 March 2026 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.

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

This report is made solely to the directors of Rookwood International Ltd. , as a body, in accordance with the terms of our engagement letter dated 20 May 2025. Our work has been undertaken solely to prepare for your approval the accounts of Rookwood International Ltd. and state those matters that we have agreed to state to the directors of Rookwood International 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 Rookwood International Ltd. and its directors, as a body, for our work or for this report.

It is your duty to ensure that Rookwood International 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 or loss of Rookwood International Ltd. . You consider that Rookwood International Ltd. is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of Rookwood International 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 financial statements.

14 August 2026

LTL Accounting Limited

11 Severn Court

Morecambe

LA3 3ST

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Rookwood International Ltd.

Balance Sheet

As At 31 March 2026

Balance Sheet

Registered number: 09950427

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Investment Properties	4		2,455,000		2,455,000
Investments	5		200,102		200,102

			2,655,102		2,655,102
CURRENT ASSETS
Debtors	6	1,146,654		899,496
Cash at bank and in hand		9,148		3,999

		1,155,802		903,495
Creditors: Amounts Falling Due Within One Year	7	(155,156 )		(62,143 )

NET CURRENT ASSETS (LIABILITIES)			1,000,646		841,352

TOTAL ASSETS LESS CURRENT LIABILITIES			3,655,748		3,496,454

Creditors: Amounts Falling Due After More Than One Year	8		(1,411,030 )		(1,151,108 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(37,842 )		(37,842 )

NET ASSETS			2,206,876		2,307,504

CAPITAL AND RESERVES
Called up share capital	10		4		4
Fair value reserve			113,524		113,524
Profit and Loss Account			2,093,348		2,193,976

SHAREHOLDERS' FUNDS			2,206,876		2,307,504

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Rookwood International Ltd.

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit 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 directors acknowledge 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 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 P Jolliffe Director	Mrs L Jolliffe Director
9 September 2026

The notes on pages 4 to 7 form part of these financial statements.

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Rookwood International Ltd.

Notes to the Financial Statements

For The Year Ended 31 March 2026

Notes to the Financial Statements

1. General Information

Rookwood International Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 09950427 . The registered office is Unit 1ab, Mellishaw Business Park, California Close, Morecambe, LA3 3FU.

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 for rental income provided in the normal course of business, and is shown net of VAT and other sales related taxes.

2.3. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

2.4. Financial Instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12

‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to

the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when

there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual

arrangements entered into. An equity instrument is any contract that evidences a residual interest in the

assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference

shares that are classified as debt, are initially recognised at transaction price unless the arrangement

constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at

transaction price and subsequently measured at amortised cost using the effective interest method.

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

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Rookwood International Ltd.

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.7. Fixed assets investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and

subsequently measured at cost less any accumulated impairment losses. The investments are assessed for

impairment at each reporting date and any impairment losses or reversals of impairment losses are

recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating

policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a longterm

interest and where the company has significant influence. The company considers that it has significant

influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement

are classified as jointly controlled entities.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Investment Property

	2026
	£
Fair Value
As at 1 April 2025 and 31 March 2026	2,455,000

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Rookwood International Ltd.

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

5. Investments

	Subsidiaries
	£
Cost or Valuation
As at 1 April 2025	200,102

As at 31 March 2026	200,102

Provision
As at 1 April 2025	-

As at 31 March 2026	-

Net Book Value
As at 31 March 2026	200,102

As at 1 April 2025	200,102

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	3,421	3,946
Other debtors	1,143,233	895,550

	1,146,654	899,496

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	1,381	184
Other creditors	153,775	61,959

	155,156	62,143

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	1,141,975	984,375
Other creditors	269,055	166,733

	1,411,030	1,151,108

Of the creditors falling due after more than one year the following amounts are due after more than five years:

	2026		2025
	£		£
Bank loans	1,141,975		984,375

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Rookwood International Ltd.

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

9. Secured Creditors

Of the creditors the following amounts are secured by a fixed charge over the properties owned by the Company:

	2026	2025
	£	£
Bank loans and overdrafts	1,141,975	984,375
Other Creditors	360,091	215,533

10. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	4	4

11. Directors Advances, Credits and Guarantees

During the year, the directors repaid a loan balance of £142,705 that was outstanding as at 31 March 2025. The loan was unsecured, repayable on demand and carried interest at a rate of 3.75% per annum from April 2025. The balance was fully repaid during the year and no amount was outstanding at 31 March 2026.

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