REGISTERED NUMBER: 02999465 (England and Wales)

Financial Statements for the Year Ended 31 May 2026

for

Rocket Training Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S V Miri Lavasani

Mrs C Miri Lavasani

REGISTERED OFFICE:

302-304 Kensington

Liverpool

L7 2RN

REGISTERED NUMBER:

02999465 (England and Wales)

ACCOUNTANTS:

JKS Accountants Limited

10 Duke Street

Liverpool

Merseyside

L1 5AS

FIXED ASSETS

Tangible assets

4

185,795

208,224

CURRENT ASSETS

Debtors

5

54,234

121,715

Cash at bank

203,693

76,503

257,927

198,218

CREDITORS

Amounts falling due within one year

6

98,930

32,293

NET CURRENT ASSETS

158,997

165,925

TOTAL ASSETS LESS CURRENT LIABILITIES

344,792

374,149

CREDITORS

Amounts falling due after more than one year

7

-

(4,307

)

PROVISIONS FOR LIABILITIES

-

(6,166

)

NET ASSETS

344,792

363,676

CAPITAL AND RESERVES

Called up share capital

100

100

Revaluation reserve

8

122,954

122,954

Retained earnings

221,738

240,622

344,792

363,676

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2026 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 1 October 2026 and were signed on its behalf by:

S V Miri Lavasani - Director

1.	STATUTORY INFORMATION

Rocket Training 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.

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.

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

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 16 (2025 - 12 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 June 2025

and 31 May 2026

440,104

282,385

722,489

DEPRECIATION

At 1 June 2025

246,282

267,983

514,265

Charge for year

17,604

4,825

22,429

At 31 May 2026

263,886

272,808

536,694

NET BOOK VALUE

At 31 May 2026

176,218

9,577

185,795

At 31 May 2025

193,822

14,402

208,224

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

£

Trade debtors

49,234

68,704

Other debtors

5,000

53,011

54,234

121,715

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

£

Bank loans and overdrafts

4,307

10,000

Trade creditors

19,740

9,420

Taxation and social security

12,264

7,954

Other creditors

62,619

4,919

98,930

32,293

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.5.26

31.5.25

£

£

Bank loans

-

4,307

8.

RESERVES

Revaluation

reserve

£

At 1 June 2025

and 31 May 2026

122,954