Registration number: 03126673

ROC Consulting Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Financial Statements	3 to 10

ROC Consulting Limited

Company Information

Directors

F Herlihy N Hutchinson J Owen A A Ryder G W Tuckwell

Company secretary

S Evans

Registered office

Spring Lodge 172 Chester Road Helsby Cheshire WA6 0AR

Auditors

UHY Ross Brooke Chartered Accountants and Registered Auditors Suite I Windrush Court Abingdon Business Park Abingdon Oxfordshire OX14 1SY

ROC Consulting Limited

(Registration number: 03126673)
Balance Sheet as at 5 April 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	-	39,908
Current assets
Debtors	5	2,534,567	3,157,065
Cash at bank and in hand		281,527	222,462
		2,816,094	3,379,527
Creditors: Amounts falling due within one year	6	(3,069)	(502,810)
Net current assets		2,813,025	2,876,717
Net assets		2,813,025	2,916,625
Capital and reserves
Called up share capital		100	100
Profit and loss account		2,812,925	2,916,525
Shareholders' funds		2,813,025	2,916,625

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been 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 16 October 2026 and signed on its behalf by:
 

......................................... A A Ryder Director

ROC Consulting Limited

Notes to the Financial Statements for the Period from 7 April 2025 to 5 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:
Spring Lodge
172 Chester Road
Helsby
Cheshire
WA6 0AR
England

These financial statements were authorised for issue by the Board on 16 October 2026.

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

The financial statements are presented in sterling, which is the functional currency of the company.

As permitted by the FRS 102 1A framework, the company has taken advantage of the disclosure exemptions available under that standard in relation to presentation of a cashflow statement, remuneration of key management personnel and presentation of changes in current tax and deferred tax assets/liabilities.

These accounts are consolidated into the accounts of RSK Group Ltd.

ROC Consulting Limited

Notes to the Financial Statements for the Period from 7 April 2025 to 5 April 2026

Going concern

The Directors have acknowledged the latest guidance on going concern from the Financial Reporting Council and considered various relevant matters noted here.

On 1 April 2026, the Company transferred its trade and associated net assets to fellow Group undertaking, RSK Land & Development Engineering Limited. Following the transfer, the Company ceased trading and there is no intention for the Company to recommence trading.

The Directors intend to retain the Company as a legal entity for a period of at least two years in order to address any potential claims and other residual matters arising from its historic trading activities. The Group has confirmed its intention to provide financial support to the Company to enable it to meet its liabilities as they fall due should any such residual matters arise.

Notwithstanding the availability of Group support, as the Company has ceased trading and there is no intention for it to recommence trading, the Directors have concluded that it is not appropriate to prepare the financial statements on a going concern basis. Accordingly, the financial statements have been prepared on a basis other than going concern.

Audit report

The Independent Auditor's Report was unqualified. We draw attention to note 2 to the financial statements which explains that on 1 April 2026, the Company transferred its trade and associated net assets to fellow Group undertaking, RSK Land & Development Engineering Limited. Following this transfer, the Company ceased trading and the directors determined that the going concern basis of accounting was no longer appropriate. Accordingly, the financial statements have been prepared on a basis other than going concern, as described in note 2. Our opinion is not modified in respect of this matter. The name of the Senior Statutory Auditor who signed the audit report on 19 October 2026 was Caroline Webster FCA, who signed for and on behalf of UHY Ross Brooke.

Revenue recognition

Turnover comprises the fair value of consideration received or receivable for services provided in the ordinary course of the Company's activities. It is stated net of value added tax, rebates, discounts and intra-group sales.

Revenue from service contracts is recognised by reference to the stage of completion at the reporting date, reflecting the value of services provided during the year, including amounts not yet invoiced where appropriate.

Revenue is recognised when:
- the amount of revenue can be measured reliably;
- it is probable that the Company will receive the consideration due under the contract;
- the stage of completion at the reporting date can be measured reliably; and
- the costs incurred and costs to complete the contract can be measured reliably.

Long-term contracts are assessed on a contract-by-contract basis. Revenue and related costs are recognised as contract activity progresses, with attributable profit recognised in the profit and loss account. Amounts recoverable on uncompleted contracts are included within debtors due within one year.
 

ROC Consulting Limited

Notes to the Financial Statements for the Period from 7 April 2025 to 5 April 2026

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in the profit and loss account, except that a change attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

Current tax
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax
Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
• The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
• Any deferred tax balances are reversed if and when all conditions for retaining associated tax balances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair value of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Page 5

ROC Consulting Limited

Notes to the Financial Statements for the Period from 7 April 2025 to 5 April 2026

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
Fixtures and fittings	25% straight line
Computers equipment	25% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Debtors

Short-term debtors are measured at transaction price, less any impairment.

Creditors

Creditors are recognised initially at fair value and subsequently measured at amortised cost using the effective interest rate method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expenses when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

ROC Consulting Limited

Notes to the Financial Statements for the Period from 7 April 2025 to 5 April 2026

Financial instruments

Financial assets and liabilities are recognised in the company’s balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets
Basic financial assets, including trade and other receivables, loans receivable from other Group companies, investments in subsidiary companies and cash and cash equivalents, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of future receipts discounted at the market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method, less any provision for impairment.

Impairment of financial assets
At each reporting date the company assesses whether there is objective evidence that a financial asset is impaired. If such evidence exists, the company recognises an impairment loss which is measured as the difference between the carrying amount and the present value of the future cashflows, discounted at the original effective interest rate. Impairment losses are recognised in profit or loss.

Impairment losses are reversed if the reversal can be objectively related to an event occurring after the impairment was recognised. The reversal of the impairment will be recognised in profit or loss.

Financial liabilities
Basic financial liabilities, including trade and other payables, bank loans, hire purchase contracts and loans payable to other Group companies, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of future payments discounted at the market rate of interest.

Debt instruments are subsequently carried at amortised cost using the effective interest method.

Derecognition of financial instruments
A financial asset is derecognised when the contractual rights to the cash flows from the financial asset expire, or the company transfers the financial asset and substantially all the risks and rewards of ownership have been transferred.

A financial liability is derecognised when the obligation specified in the contract is discharged, cancelled, or expires.

3	Staff numbers

The average number of persons employed by the company (including directors) during the period, was 16 (2025 - 17).

ROC Consulting Limited

Notes to the Financial Statements for the Period from 7 April 2025 to 5 April 2026

4	Tangible assets

	Fixtures and fittings £	Computer equipment £	Total £
Cost or valuation
At 7 April 2025	40,463	199,328	239,791
Additions	-	967	967
Disposals	(40,463)	(200,295)	(240,758)
At 5 April 2026	-	-	-
Depreciation
At 7 April 2025	32,218	167,665	199,883
Charge for the period	2,295	11,004	13,299
Eliminated on disposal	(34,513)	(178,669)	(213,182)
At 5 April 2026	-	-	-
Carrying amount
At 5 April 2026	-	-	-
At 6 April 2025	8,245	31,663	39,908

5

Debtors

	2026 £	2025 £
Trade debtors	-	303,676
Amounts owed by group undertakings and undertakings in which the company has a participating interest	2,534,567	2,627,437
Prepayments	-	56,011
Accrued income	-	109,789
Other debtors	-	2,805
Corporation tax receivable	-	53,568
Group relief receivable	-	3,779
	2,534,567	3,157,065

ROC Consulting Limited

Notes to the Financial Statements for the Period from 7 April 2025 to 5 April 2026

6

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Trade creditors	-	60,434
Amounts owed to group undertakings and undertakings in which the company has a participating interest	3,069	234,810
Social security and other taxes	-	49,527
Accruals	-	120,913
Deferred income	-	26,120
Other creditors	-	11,006
	3,069	502,810