REGISTERED NUMBER: 11212372 (England and Wales)

Unaudited Financial Statements

for the Year Ended 28th February 2026

for

ROCA Trading Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr R M Cannon

REGISTERED OFFICE:

1 Hereward Way

Weeting

Brandon

Suffolk

IP27 0QN

REGISTERED NUMBER:

11212372 (England and Wales)

ACCOUNTANTS:

TWR Accountants

The Old Registrars

57a High Street

Brandon

Suffolk

IP27 0AU

FIXED ASSETS

Tangible assets

4

21,703

37,170

CURRENT ASSETS

Stocks

-

9,400

Debtors

5

142,854

1,230

Cash at bank

43,633

242,536

186,487

253,166

CREDITORS

Amounts falling due within one year

6

6,668

21,408

NET CURRENT ASSETS

179,819

231,758

TOTAL ASSETS LESS CURRENT LIABILITIES

201,522

268,928

PROVISIONS FOR LIABILITIES

2,990

5,296

NET ASSETS

198,532

263,632

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

7

198,332

263,432

198,532

263,632

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28th February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28th February 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 20th October 2026 and were signed by:

Mr R M Cannon - Director

1.	STATUTORY INFORMATION

ROCA Trading Ltd 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.

Improvements to property

-

10% on cost

Plant and machinery

-

15% on reducing balance

Website

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Office equipment

-

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.

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 3 (2025 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

to

Plant and

property

machinery

Website

£

£

£

COST

At 1st March 2025

20,438

11,151

2,440

Disposals

(2,150

)

(765

)

(2,440

)

At 28th February 2026

18,288

10,386

-

DEPRECIATION

At 1st March 2025

11,140

6,729

1,928

Charge for year

1,829

626

-

Eliminated on disposal

(645

)

(519

)

(1,928

)

At 28th February 2026

12,324

6,836

-

NET BOOK VALUE

At 28th February 2026

5,964

3,550

-

At 28th February 2025

9,298

4,422

512

Motor

Office

vehicles

equipment

Totals

£

£

£

COST

At 1st March 2025

64,465

3,505

101,999

Disposals

(27,958

)

-

(33,313

)

At 28th February 2026

36,507

3,505

68,686

DEPRECIATION

At 1st March 2025

42,758

2,274

64,829

Charge for year

3,756

308

6,519

Eliminated on disposal

(21,273

)

-

(24,365

)

At 28th February 2026

25,241

2,582

46,983

NET BOOK VALUE

At 28th February 2026

11,266

923

21,703

At 28th February 2025

21,707

1,231

37,170

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

767

100

Directors' loan accounts

141,777

-

VAT

310

1,130

142,854

1,230

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

3,004

1,142

Tax

1,938

11,027

Other creditors

531

384

Directors' loan accounts

-

7,700

Accrued expenses

1,195

1,155

6,668

21,408

7.

RESERVES

Retained

earnings

£

At 1st March 2025

263,432

Deficit for the year

(5,100

)

Dividends

(60,000

)

At 28th February 2026

198,332

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 28th February 2026 and 28th February 2025:

2026

2025

£

£

Mr R M Cannon

Balance outstanding at start of year

(7,700

)

(6,525

)

Amounts advanced

199,477

48,825

Amounts repaid

(50,000

)

(50,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

141,777

(7,700

)

Interest has been charged on this balance amounting to £2,237 (2025: £nil). This has been calculated using HMRC official rate of beneficial loan interest.

The loan balance was repaid in July 2026.

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr R M Cannon.