Rockliffe Court Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 08369207

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		386,251		389,029

			386,251		389,029
CURRENT ASSETS
Debtors	5	298,883		295,881
Cash at bank and in hand		22,503		14,357

		321,386		310,238
Creditors: Amounts Falling Due Within One Year	6	(394,106 )		(294,933 )

NET CURRENT ASSETS (LIABILITIES)			(72,720 )		15,305

TOTAL ASSETS LESS CURRENT LIABILITIES			313,531		404,334

Creditors: Amounts Falling Due After More Than One Year	7		(81,318 )		(129,349 )

NET ASSETS			232,213		274,985

CAPITAL AND RESERVES
Called up share capital	8		2		2
Profit and Loss Account			232,211		274,983

SHAREHOLDERS' FUNDS			232,213		274,985

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Rockliffe Court Limited

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 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

Mrs Joanne Bush

Director

29/10/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Rockliffe Court Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08369207 . The registered office is Suite 1, Livingstone Road, Hessle, East Yorkshire, HU13 0DZ.

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. Significant judgements and estimations

Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Although these estimates are based on the Directors’ best knowledge of the amount, events or actions, actual results ultimately differ from these estimates. The Directors do not consider there to be any material estimates and judgements.

2.3. Turnover

Revenue is measured at the fair value of the consideration received or receivable and represents the amount receivable for goods supplied or services rendered, net of returns, discounts and rebates allowed by the company and value added taxes.

The company recognises revenue when the significant risks and rewards of ownership have been transferred to the buyer; the company retains no continuing involvement or control over the goods; the amount of revenue can be measured reliably; it is probable that future economic benefits will flow to the entity and when the specific criteria relating to each of the company’s sales channels have been met, as described below.

The company provides care services to residents, these services are provided on a time and material basis or as a fixed price contract.

2.4. 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:

Freehold	not depreciated
Leasehold	not depreciated
Fixtures & Fittings	20% on Cost
Computer Equipment	25% on Cost

2.5. Financial Instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments, including trade and other debtors and creditors are initially recognised at transaction value and subsequently measure at their settlement value.

2.6. 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.

...CONTINUED

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Rockliffe Court Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

2.6. Taxation - continued

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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 30 (2025: 33)

4. Tangible Assets

	Land & Property
	Freehold	Leasehold	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 February 2025	257,198	121,378	118,203	546	497,325

As at 31 January 2026	257,198	121,378	118,203	546	497,325

Depreciation
As at 1 February 2025	-	-	108,160	136	108,296
Provided during the period	-	-	2,641	137	2,778

As at 31 January 2026	-	-	110,801	273	111,074

Net Book Value
As at 31 January 2026	257,198	121,378	7,402	273	386,251

As at 1 February 2025	257,198	121,378	10,043	410	389,029

5. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	298,883	295,881

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	1,872	6,350
Bank loans and overdrafts	60,667	63,314
Other loans	29,850	29,850
Other creditors	28,462	4,798
Taxation and social security	273,255	190,621

	394,106	294,933

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Rockliffe Court Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	30,920	53,791
Other loans	50,398	75,558

	81,318	129,349

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	2	2

9. Related Party Transactions

During the year the company was owed by Rockliffe House Limited, a company under common control, to the value of £292,793 (2024: £289,791), by way of intercompany loan, payable on demand.

At the balance sheet date the company owed Mrs J Bush £183 (2025: £11) by way of an interest free loan to the company, repayable on demand.

At the balance sheet date the company owed Mrs J Goodwin £15,623 (2025: £6,090 owed to company) by way of a loan to the company, repayable on demand.

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