Registration number: 02666578

Rocoil Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 4

Rocoil Ltd

Company Information

Directors

Dr D A Ward Mrs L W Ward

Registered office

5 Almsford Avenue Harrogate North Yorkshire HG2 8HD

Bankers

HSBC Bank PLC 7 Prospect Crescent Harrogate North Yorkshire HG1 1RN

Accountants

Hudson Lees Limited Chartered Certified Accountants48 Willow Place Knaresborough North Yorkshire HG5 0UG

Rocoil Ltd

(Registration number: 02666578)
Balance Sheet as at 30 April 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	35,867	38,287
Current assets
Stocks		69,815	67,782
Debtors		147,334	120,249
Investments		300,000	150,000
Cash at bank and in hand		472,791	356,903
		989,940	694,934
Creditors: Amounts falling due within one year		(109,954)	(31,000)
Net current assets		879,986	663,934
Net assets		915,853	702,221
Capital and reserves
Called up share capital	5	60	60
Retained earnings		915,793	702,161
Shareholders' funds		915,853	702,221

For the financial year ending 30 April 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 7 September 2026 and signed on its behalf by:
 

......................................... Dr D A Ward Director

Rocoil Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
5 Almsford Avenue
Harrogate
North Yorkshire
HG2 8HD

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	25% of reducing balance
Fixtures and fittings	15% of reducing balance
Computer equipment	33% of cost

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 14 (2025 - 14).

Rocoil Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

4	Tangible assets

	Plant and machinery £	Fixtures and fittings £	Computer equipment  £	Total £
Cost or valuation
At 1 May 2025	85,449	25,856	25,681	136,986
Additions	6,360	-	2,832	9,192
At 30 April 2026	91,809	25,856	28,513	146,178
Depreciation
At 1 May 2025	54,939	18,413	25,347	98,699
Charge for the year	9,218	1,116	1,278	11,612
At 30 April 2026	64,157	19,529	26,625	110,311
Carrying amount
At 30 April 2026	27,652	6,327	1,888	35,867
At 30 April 2025	30,510	7,443	334	38,287

5	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary shares of £1 each	60	60	60	60