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Registration number: 09382452

Rockstow Limited
Annual Report and Unaudited Filleted Financial Statements
for the Year Ended 31 January 2026

Rockstow Limited

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 6

Rockstow Limited

Company Information

Directors | C Littlewood S Littlewood

Registered office | 25 Uley Road Dursley Glos GL11 4ANJ

Accountants | Burton Sweet Limited Chartered Accountants & Business Advisors The Clock Tower Farleigh Court Old Weston Road Flax Bourton Bristol BS48 1UR

Rockstow Limited

(Registration number: 09382452)
Balance Sheet
31 January 2026

| Note | 2026 £ | 2025 £
Current assets |  |  |
Debtors | 4 | 200 | 958
Cash at bank and in hand |  | 58,424 | -
|  | 58,624 | 958
Creditors: Amounts falling due within one year | 5 | (53,823) | (758)
Net assets |  | 4,801 | 200
Capital and reserves |  |  |
Called up share capital |  | 200 | 200
Retained earnings |  | 4,601 | -
Shareholders' funds |  | 4,801 | 200

Rockstow Limited

(Registration number: 09382452)
Balance Sheet
31 January 2026

For the financial 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.

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.

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 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 26 June 2026 and signed on its behalf by:

......................................... C Littlewood Director

Rockstow Limited

Notes to the Unaudited Financial Statements
Year Ended 31 January 2026

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:
25 Uley Road
Dursley
Glos
GL11 4ANJ
United Kingdom

These financial statements were authorised for issue by the Board on 26 June 2026.

2 | Accounting policies

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.

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.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Rockstow Limited

Notes to the Unaudited Financial Statements
Year Ended 31 January 2026

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 corporation 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.

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.

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.

3 | Staff numbers

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

4 | Debtors

| 2026 £ | 2025 £
Other debtors | 200 | 200
Prepayments | - | 758
| 200 | 958

Rockstow Limited

Notes to the Unaudited Financial Statements
Year Ended 31 January 2026

5 | Creditors

Creditors: amounts falling due within one year

| 2026 £ | 2025 £
Due within one year |  |
Taxation and social security | 8,122 | -
Accruals and deferred income | 17,000 | -
Other creditors | 28,701 | 758
| 53,823 | 758

6 | Transition to FRS 102

The company has transitioned from FRS105 to FRS102 1A. These financial statements are the first that comply with FRS102 1A. In applying FRS102 1A no changes have been required to the comparative figures or accounting policies.