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Registered number: 08831477
Bedrock HR Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Garrett Adam Accountants Limited
ACCA
3 Johnsons Barns
Waterworks Road
Petersfield
Hampshire
GU32 2BY
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08831477
2026 2025
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 1,157 1,234
Tangible Assets 5 8,858 10,508
10,015 11,742
CURRENT ASSETS
Debtors 6 33,672 108,328
Cash at bank and in hand 137,953 41,074
171,625 149,402
Creditors: Amounts Falling Due Within One Year 7 (56,998 ) (60,297 )
NET CURRENT ASSETS (LIABILITIES) 114,627 89,105
TOTAL ASSETS LESS CURRENT LIABILITIES 124,642 100,847
Creditors: Amounts Falling Due After More Than One Year 8 - (1,856 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 9 (1,066 ) (2,302 )
NET ASSETS 123,576 96,689
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account 123,476 96,589
SHAREHOLDERS' FUNDS 123,576 96,689
Page 1
Page 2
For the 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.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr D Mellard
Director
12/10/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Bedrock HR Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08831477 . The registered office is Fairman Harris, 1 Landor Road, London, SW9 9RX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 20% Straight Line
Computer Equipment 20% Straight Line
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2025: 5)
5 5
4. Intangible Assets
Other
£
Cost
As at 1 April 2025 1,543
As at 31 March 2026 1,543
Amortisation
As at 1 April 2025 309
Provided during the period 77
As at 31 March 2026 386
Net Book Value
As at 31 March 2026 1,157
As at 1 April 2025 1,234
5. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 April 2025 8,690 9,706 18,396
Additions 222 847 1,069
As at 31 March 2026 8,912 10,553 19,465
Depreciation
As at 1 April 2025 1,832 6,056 7,888
Provided during the period 1,750 969 2,719
As at 31 March 2026 3,582 7,025 10,607
Net Book Value
As at 31 March 2026 5,330 3,528 8,858
As at 1 April 2025 6,858 3,650 10,508
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 9,047 5,125
Prepayments and accrued income 4,349 3,390
Other debtors 2,119 2,000
Directors' loan accounts 18,157 97,813
33,672 108,328
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Page 5
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 2,070 3,596
Bank loans and overdrafts 1,856 7,308
Corporation tax 25,495 27,525
Other taxes and social security 7,141 5,533
VAT 17,781 15,138
Other creditors 2,655 1,197
56,998 60,297
8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans - 1,856
9. Deferred Taxation
The deferred tax has been calculated at the effective rate of 25% (2025:25%)
The deferred tax provision is expected to reverse over a number of years as accelerated capital allowances reduce.
2026 2025
£ £
Other timing differences 1,066 2,302
10. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 April 2025 2,302 2,302
Reversals (1,236 ) (1,236)
Balance at 31 March 2026 1,066 1,066
11. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
12. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2025 Amounts advanced Amounts repaid Amounts written off As at 31 March 2026
£ £ £ £ £
Mr David Mellard 94,813 45,670 (125,491 ) - 14,992
Mrs Nicola Mellard 3,000 17,265 (17,100 ) - 3,165
The above loan is unsecured, interest free and repayable on demand.
Page 5