REGISTERED NUMBER: 01589727 (England and Wales)

ROCK KITCHEN HARRIS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

to

5

DIRECTORS:

Ms A N Harper

Ms C J Levett

H Modha

J A Mollart

D R Palmer

P Petherick

Ms D C Preston

P A Sculthorpe

SECRETARY:

D R Palmer

REGISTERED OFFICE:

23-25 Friar Lane

Leicester

LE1 5QQ

REGISTERED NUMBER:

01589727 (England and Wales)

ACCOUNTANTS:

Duncan & Toplis Limited

26 Park Road

Melton Mowbray

Leicestershire

LE13 1TT

FIXED ASSETS

Property, plant and equipment

4

33,656

78,865

CURRENT ASSETS

Debtors

5

983,900

1,067,932

Cash at bank

380,273

864,894

1,364,173

1,932,826

CREDITORS

Amounts falling due within one year

6

942,356

1,198,086

NET CURRENT ASSETS

421,817

734,740

TOTAL ASSETS LESS CURRENT LIABILITIES

455,473

813,605

CAPITAL AND RESERVES

Called up share capital

7

20,403

20,403

Share premium

263,632

263,632

Capital redemption reserve

36,720

36,720

Retained earnings

134,718

492,850

SHAREHOLDERS' FUNDS

455,473

813,605

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 18 September 2026 and were signed on its behalf by:

Ms C J Levett - Director

1.	STATUTORY INFORMATION

Rock Kitchen Harris Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Revenue

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue recognised as amounts recoverable on long-term contracts is shown within accrued income in these financial statements, and is recognised on an individual basis as activity progresses in accordance with the substance of each contract or when the stage of completion can be reliably estimated. The stage of completion is estimated using a range of factors, including costs incurred, amounts already recognised under the contract, and estimated costs to completion.

Property, plant and equipment

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost and 25% on cost

Property, plant and equipment is stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 67 (2024 - 68 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Plant and

machinery

etc

£

COST

At 1 January 2025

286,264

Additions

6,909

Disposals

(4,631

)

At 31 December 2025

288,542

DEPRECIATION

At 1 January 2025

207,399

Charge for year

52,118

Eliminated on disposal

(4,631

)

At 31 December 2025

254,886

NET BOOK VALUE

At 31 December 2025

33,656

At 31 December 2024

78,865

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

736,252

819,755

Amounts recoverable on contract

192,687

179,200

Other debtors

-

190

Prepayments and accrued income

54,961

68,787

983,900

1,067,932

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

169,584

168,131

Taxation

217,290

271,463

Other taxes and social security

278,211

348,933

Other creditors

17,966

15,831

Accruals and deferred income

259,305

393,728

942,356

1,198,086

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

20,400

Ordinary

£1

20,400

20,400

3

Preference

£1

3

3

20,403

20,403