REGISTERED NUMBER: SC286904 (Scotland)

Unaudited Financial Statements for the Year Ended 30 June 2026

for

Rock Breakers (UK) Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Chartered Accountants' Report

6

DIRECTORS:

J J Easton

M Easton

REGISTERED OFFICE:

13 Crawfield Lane

Bo'mains Industrial Estate

Bo'ness

EH51 0QG

REGISTERED NUMBER:

SC286904 (Scotland)

ACCOUNTANTS:

Lyon & Co.

75 East Main Street

Broxburn

EH52 5EE

FIXED ASSETS

Tangible assets

4

1,782,353

1,894,638

CURRENT ASSETS

Stocks

139,695

168,104

Debtors

5

633,476

552,536

Cash at bank

82,109

66,215

855,280

786,855

CREDITORS

Amounts falling due within one year

6

1,341,887

1,313,229

NET CURRENT LIABILITIES

(486,607

)

(526,374

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,295,746

1,368,264

CREDITORS

Amounts falling due after more than one year

7

(453,590

)

(550,801

)

PROVISIONS FOR LIABILITIES

(415,000

)

(370,000

)

NET ASSETS

427,156

447,463

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

427,056

447,363

SHAREHOLDERS' FUNDS

427,156

447,463

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 14 October 2026 and were signed on its behalf by:

J J Easton - Director

1.	STATUTORY INFORMATION

Rock Breakers (UK) Ltd is a private company, limited by shares , registered in Scotland. 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Land and buildings

-

10% on cost

Plant and machinery etc

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 18 (2025 - 18 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 July 2025

57,558

3,143,899

3,201,457

Additions

16,890

365,358

382,248

Disposals

-

(227,371

)

(227,371

)

At 30 June 2026

74,448

3,281,886

3,356,334

DEPRECIATION

At 1 July 2025

42,763

1,264,056

1,306,819

Charge for year

4,702

375,022

379,724

Eliminated on disposal

-

(112,562

)

(112,562

)

At 30 June 2026

47,465

1,526,516

1,573,981

NET BOOK VALUE

At 30 June 2026

26,983

1,755,370

1,782,353

At 30 June 2025

14,795

1,879,843

1,894,638

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 July 2025

1,311,538

Additions

98,072

Disposals

(69,830

)

Reclassification/transfer

60,000

At 30 June 2026

1,399,780

DEPRECIATION

At 1 July 2025

428,430

Charge for year

238,124

Eliminated on disposal

(54,578

)

Reclassification/transfer

1,500

At 30 June 2026

613,476

NET BOOK VALUE

At 30 June 2026

786,304

At 30 June 2025

883,108

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

£

£

Trade debtors

620,676

515,736

Other debtors

12,800

36,800

633,476

552,536

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

£

£

Bank loans and overdrafts

382,505

474,182

Hire purchase contracts

272,145

247,769

Trade creditors

396,160

314,127

Taxation and social security

168,471

105,721

Other creditors

122,606

171,430

1,341,887

1,313,229

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.6.26

30.6.25

£

£

Bank loans

-

4,167

Hire purchase contracts

453,590

546,634

453,590

550,801

8.	SECURED DEBTS

The following secured debts are included within creditors:

30.6.26

30.6.25

£

£

Bank overdrafts

378,337

424,182

Bank loans

4,168

54,167

Hire purchase contracts

725,735

794,403

1,108,240

1,272,752

Bank overdrafts and loans are secured by a bond and floating charge over the assets of the company and through invoice financing.

Hire purchase liabilities are secured on the assets to which they relate.

9.	ULTIMATE CONTROLLING PARTY

The directors are the ultimate controlling parties.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Rock Breakers (UK) Ltd for the year ended 30 June 2026 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-preparation-of-accounts.

This report is made solely to the Board of Directors of Rock Breakers (UK) Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Rock Breakers (UK) Ltd and state those matters that we have agreed to state to the Board of Directors of Rock Breakers (UK) Ltd, as a body, in this report in accordance with the requirements of ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Rock Breakers (UK) Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Rock Breakers (UK) Ltd. You consider that Rock Breakers (UK) Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Rock Breakers (UK) Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Lyon & Co.

75 East Main Street

Broxburn

EH52 5EE

14 October 2026