REGISTERED NUMBER: 05665119 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

Rocket Gardens Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M W Kitchen

REGISTERED OFFICE:

Treverry Farm

Mawgan

Helston

Cornwall

TR12 6BD

REGISTERED NUMBER:

05665119 (England and Wales)

ACCOUNTANTS:

Shepherds Chartered Tax Advisers & Accountants

11A Kimberley Park Road

Falmouth

Cornwall

TR11 2DA

FIXED ASSETS

Tangible assets

4

120,720

124,131

CURRENT ASSETS

Stocks

60,000

60,000

Debtors

5

286,519

295,596

Cash at bank

181,560

99,384

528,079

454,980

CREDITORS

Amounts falling due within one year

6

323,432

283,009

NET CURRENT ASSETS

204,647

171,971

TOTAL ASSETS LESS CURRENT LIABILITIES

325,367

296,102

CREDITORS

Amounts falling due after more than one year

7

(22,548

)

(46,401

)

PROVISIONS FOR LIABILITIES

(7,985

)

(9,495

)

NET ASSETS

294,834

240,206

CAPITAL AND RESERVES

Called up share capital

16,677

16,677

Share premium

83,325

83,325

Retained earnings

194,832

140,204

294,834

240,206

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 29 October 2026 and were signed by:

M W Kitchen - Director

1.	STATUTORY INFORMATION

Rocket Gardens Limited 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.

Land and buildings

-

2% on cost

Plant and machinery etc

-

33% on reducing balance, 25% on reducing balance and 10% 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

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 13 (2025 - 15 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 February 2025

96,927

225,909

322,836

Additions

-

9,588

9,588

At 31 January 2026

96,927

235,497

332,424

DEPRECIATION

At 1 February 2025

7,277

191,428

198,705

Charge for year

1,938

11,061

12,999

At 31 January 2026

9,215

202,489

211,704

NET BOOK VALUE

At 31 January 2026

87,712

33,008

120,720

At 31 January 2025

89,650

34,481

124,131

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

439

2,054

Other debtors

286,080

293,542

286,519

295,596

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans and overdrafts

58,678

79,029

Trade creditors

44,032

25,255

Taxation and social security

87,618

66,637

Other creditors

133,104

112,088

323,432

283,009

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans

22,548

46,401