Rocha & Silva Group Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 16049047

		31 October 2025
	Notes	£	£
FIXED ASSETS
Tangible Assets	4		1,098

			1,098
CURRENT ASSETS
Stocks	5	1,340,329
Debtors	6	120,390
Cash at bank and in hand		14,670

		1,475,389
Creditors: Amounts Falling Due Within One Year	7	(1,485,320 )

NET CURRENT ASSETS (LIABILITIES)			(9,931 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(8,833 )

NET LIABILITIES			(8,833 )

CAPITAL AND RESERVES
Called up share capital	8		1,000
Profit and Loss Account			(9,833 )

SHAREHOLDERS' FUNDS			(8,833)

Page 1

Page 2

Rocha & Silva Group Ltd

Balance Sheet (continued)

As At 31 October 2025

For the period ending 31 October 2025 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

Lucas Ferreira Da Silva

Director

16 October 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Rocha & Silva Group Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 16049047 . The registered office is 809 Salisbury House 29 Finsbury Circus, London, EC2M 7AQ.

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

Revenue is recognised to the extent that the company obtains the right to consideration in exchange for its performance. Revenue is measured at the fair value of the consideration received, excluding discounts, rebates, VAT and other sales taxes or duty. The following criteria must also be met before revenue is recognised:

Sale of trading properties

Turnover from the sale of trading properties is recognised in the income statement when the significant risks and rewards of ownership have been transferred to the buyer, which is usually at the completion.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. No depreciation is provided in the year of acquisition. 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:

Computer Equipment

25% on Written Down Value

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 2

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 29 October 2024	-
Additions	1,098

As at 31 October 2025	1,098

...CONTINUED

Page 3

Page 4

Rocha & Silva Group Ltd

Notes to the Financial Statements (continued)

For the Period 29 October 2024 to 31 October 2025

Net Book Value
As at 31 October 2025	1,098

As at 29 October 2024	-

5. Stocks

	31 October 2025
	£
Stock - Properties under development	1,340,329

6. Debtors

	31 October 2025
	£
Due within one year
Prepayments and accrued income	120,390

7. Creditors: Amounts Falling Due Within One Year

	31 October 2025
	£
Trade creditors	237
Bank loans and overdrafts	1,125,000
Accruals and deferred income	1,426
Directors' loan accounts	358,657

	1,485,320

8. Share Capital

	31 October 2025
Allotted, called up and fully paid	£
100 Ordinary shares of £ 10.00 each	1,000

9. Related Party Transactions

Included in creditors due within one year is £358,657 that is owed to the directors of the company. The amount is interest free and repayable on demand

10. Ultimate Parent Undertaking and Controlling Party

The company's immediate and ultimate parent undertaking is Rocha & Silva Partners Ltd. Rocha & Silva Partners Ltd was incorporated in England and Wales. Copies of the parent company's financial statements may be obtained from the secretary, 809 Salisbury House 29 Finsbury Circus, London, United Kingdom, EC2M 7AQ.

Page 4