Registration number: 09448682

Roc Property Management Ltd

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 6

Roc Property Management Ltd

Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	1.4	1,000	1,000
Current assets
Debtors	1.5	23,724	18,858
Cash at bank and in hand		1,572	6,604
		25,296	25,462
Creditors: Amounts falling due within one year	1.6	(24,681)	(24,910)
Net current assets		615	552
Total assets less current liabilities		1,615	1,552
Creditors: Amounts falling due after more than one year	1.6	-	(952)
Net assets		1,615	600
Capital and reserves
Called up share capital	1.7	2	2
Retained earnings		1,613	598
Shareholders' funds		1,615	600

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 2 November 2026 and signed on its behalf by:
 

......................................... J Parsley Director

Roc Property Management Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1.1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
7 Brisson Close
Esher
Surrey
KT10 8JZ

These financial statements were authorised for issue by the Board on 2 November 2026.

1.2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Roc Property Management Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Motor vehicles	20% straight line basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Roc Property Management Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

1.3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2025 - 2).

Roc Property Management Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1.4	Tangible assets

	Motor vehicles  £	Total £
Cost or valuation
At 1 April 2025	22,050	22,050
At 31 March 2026	22,050	22,050
Depreciation
At 1 April 2025	21,050	21,050
At 31 March 2026	21,050	21,050
Carrying amount
At 31 March 2026	1,000	1,000
At 31 March 2025	1,000	1,000

1.5

Debtors

Current	2026 £	2025 £
Trade debtors	3,724	17,708
Other debtors	20,000	1,150
	23,724	18,858

Roc Property Management Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1.6

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings		998	1,044
Taxation and social security		22,582	22,991
Other creditors		1,101	875
		24,681	24,910

Creditors: amounts falling due after more than one year

	Note	2026 £	2025 £
Due after one year
Loans and borrowings		-	952

1.7	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary shares of £1 each	2	2	2	2

1.8	Related party transactions

Other transactions with directors

The company provided a formal and approved loan to the director Mr J Parsley on 1 July 2025 in the sum of £20000. Interest was charged at the rate of 3.75% p.a and the sum amounting to £563 in respect of the period to 31 March was discharged and accounted for within the accounts.

The loan was fully repaid along with accrued interest amounting to £250 on 31 July 2026.