Company No: 07315641 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	A Hussain
	N Iqbal

SECRETARY

R Hussain

REGISTERED OFFICE	296 Union Road
	Oswaldtwistle
	Accrington
	BB5 3JD
	United Kingdom

COMPANY NUMBER

07315641 (England and Wales)

CHARTERED ACCOUNTANTS	PM+M Solutions for Business LLP
	New Century House
	Greenbank Technology Park
	Challenge Way
	Blackburn
	BB1 5QB

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	3	1,677,000		1,343,834
		1,677,000		1,343,834
Current assets
Stocks		500		500
Debtors	4	640,372		649,650
Cash at bank and in hand		35,128		535,357
		676,000		1,185,507
Creditors: amounts falling due within one year	5	( 328,711)		( 436,602)
Net current assets		347,289		748,905
Total assets less current liabilities		2,024,289		2,092,739
Creditors: amounts falling due after more than one year	6	( 288,887)		( 331,988)
Provision for liabilities	7	( 6,630)		( 4,655)
Net assets		1,728,772		1,756,096
Capital and reserves
Called-up share capital		300		300
Profit and loss account		1,728,472		1,755,796
Total shareholders' funds		1,728,772		1,756,096

For the financial 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.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Rockmount Northwest Limited (registered number: 07315641) were approved and authorised for issue by the Board of Directors on 16 September 2026. They were signed on its behalf by:

N Iqbal Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Rockmount Northwest Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 296 Union Road, Oswaldtwistle, Accrington, BB5 3JD, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover represents income receivable from health and care provision services rendered. Turnover is recognised in the accounting period in which the company obtains the right to consideration in exchange for its performance.

Taxation

Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company's liability for the current tax is calculated using tax rates that have been enacted by the reporting end date.

Deferred tax
Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Land and buildings	2 % reducing balance
Plant and machinery	25 % reducing balance
Office equipment	25 % reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to 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.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Employees

	2026		2025
	Number		Number
The average monthly number of persons (including directors) employed by the company during the year was:	49		49

3. Tangible assets

	Land and buildings		Plant and machinery		Office equipment		Total
	£		£		£		£
Cost
At 01 April 2025	1,464,101		34,215		82,776		1,581,092
Additions	349,023		0		15,236		364,259
At 31 March 2026	1,813,124		34,215		98,012		1,945,351
Accumulated depreciation
At 01 April 2025	144,248		32,357		60,653		237,258
Charge for the financial year	23,654		464		6,975		31,093
At 31 March 2026	167,902		32,821		67,628		268,351
Net book value
At 31 March 2026	1,645,222		1,394		30,384		1,677,000
At 31 March 2025	1,319,853		1,858		22,123		1,343,834

4. Debtors

	2026		2025
	£		£
Trade debtors	9,169		67,763
Other debtors	631,203		581,887
	640,372		649,650

5. Creditors: amounts falling due within one year

	2026		2025
	£		£
Bank loans	64,781		86,462
Trade creditors	26,259		53,486
Taxation and social security	228,628		288,800
Other creditors	9,043		7,854
	328,711		436,602

Included in creditors are bank loans of £34,619 (2025 - £31,833). These loans are secured by a fixed charge over the company's freehold property and by fixed and floating charges over the assets of the company.

6. Creditors: amounts falling due after more than one year

	2026		2025
	£		£
Bank loans	288,887		331,988

There are no amounts included above in respect of which any security has been given by the small entity.

Included in creditors are bank loans of £31,861 (2025 - £69,266). These loans are secured by a fixed charge over the company's freehold property and by fixed and floating charges over the assets of the company.

7. Provision for liabilities

	2026		2025
	£		£
Deferred tax	6,630		4,655

8. Financial commitments

Other financial commitments

At the year end, the company had operating lease commitments of £12,837 (2025 - £3,872).

9. Related party transactions

Other related party transactions

At the year end, the company was due £25,000 (2025 - £25,000) from a shareholder of the company. The loan is interest free and repayable on demand.