REGISTERED NUMBER: 11241742 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

ROCKHOPPER EVENTS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs N J Casey

REGISTERED OFFICE:

1 Langley Court

Pyle Street

Newport

Isle of Wight

PO30 1LA

REGISTERED NUMBER:

11241742 (England and Wales)

ACCOUNTANTS:

Xeinadin Isle of Wight

1 Langley Court

Pyle Street

Newport

Isle of Wight

PO30 1LA

FIXED ASSETS

Tangible assets

4

117,494

104,178

CURRENT ASSETS

Debtors

5

4,824

23,679

Cash at bank

1,657

2,503

6,481

26,182

CREDITORS

Amounts falling due within one year

6

168,439

158,262

NET CURRENT LIABILITIES

(161,958

)

(132,080

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(44,464

)

(27,902

)

CREDITORS

Amounts falling due after more than one year

7

-

1,833

NET LIABILITIES

(44,464

)

(29,735

)

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

(44,564

)

(29,835

)

SHAREHOLDERS' FUNDS

(44,464

)

(29,735

)

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 director acknowledges her 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 Profit And Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 September 2026 and were signed by:

Mrs N J Casey - Director

1.	STATUTORY INFORMATION

Rockhopper Events Ltd 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.

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.

Turnover

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

Tangible fixed assets

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

Plant and machinery

-

10% on cost

Motor vehicles

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit And Loss Account, 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 balance sheet date.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 January 2025

172,652

4,800

177,452

Additions

26,341

6,250

32,591

At 31 December 2025

198,993

11,050

210,043

DEPRECIATION

At 1 January 2025

69,664

3,610

73,274

Charge for year

18,326

949

19,275

At 31 December 2025

87,990

4,559

92,549

NET BOOK VALUE

At 31 December 2025

111,003

6,491

117,494

At 31 December 2024

102,988

1,190

104,178

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

VAT

4,824

23,679

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts (see note 8)

1,833

4,400

Amounts owed to associates

26,481

26,481

Social security and other taxes

503

627

Directors' current accounts

133,963

122,216

Accrued expenses

5,659

4,538

168,439

158,262

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans (see note 8)

-

1,833

8.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

£

Amounts falling due within one year or on demand:

Bank loans

1,833

4,400

Amounts falling due between one and two years:

Bank loans - 1-2 years

-

1,833

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

50

Ordinary A

£1

50

50

50

Ordinary B

£1

50

50

100

100

10.	RELATED PARTY DISCLOSURES

Parasol Up Cocktails Limited and Creating Community Space Co CIC are related companies in which the director has a shareholding. At the period end there was an amount owed to Parasol Up Cocktails Limited of £26,481 (2024: £26,481) and this is shown as creditors on the balance sheet.

During the year, the company made sales to Parasol Up Cocktails Limited totalling £14,760 (2024: £Nil). The company also made purchases from Parasol Up Cocktails Limited totalling £967 (2024: £Nil). These transactions were undertaken at market value.

During the year, the company made sales to Creating Community Space Co CIC totalling £7,040 (2024: £9,192). These transactions were undertaken at market value.

11.	ULTIMATE CONTROLLING PARTY

The controlling party is Mrs N J Casey.

12.	GOING CONCERN

These accounts have been prepared on a going concern basis; this is despite the balance sheet showing net liabilities amounting to £44,464 (2024: £29,735). The director has confirmed her continued support and considers the company retains sufficient working capital to continue trading for the foreseeable future. The director has agreed to defer any repayment of her director's loan until such time as the company is able to repay it without compromising the working capital requirements.