ROCKWELL GR LIMITED

• ⚠

  Annual accounts overdue

  Due 2026-03-30.

• ⚠

  Material uncertainty over going concern

  We draw your attention to the going concern accounting policy in note 1.5 of these financial statements, which indicates that the Group may be adversely affected by the uncertainty surrounding enacted changes to legislation and potential future changes to legislation as a result of the Leasehold Reform (Ground Rent) Act 2022, the Leasehold and Freehold Reform Act 2024 and The Building Safety Act 2022 and the potential impact on the Group and its future cashflows. As stated in the going concern accounting policy, these events or conditions, along with the other matters as set forth in the going concern accounting policy, indicate that a material uncertainty exists that may cast significant doubt on the Group's and company's ability to continue as a going concern. Our opinion is not modified in respect of this matter.

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

FRS 102

Reporting scope

Consolidated group

Auditor

RSM UK Audit LLP

Audit opinion

Unqualified (clean)

Going concern

Material uncertainty disclosed

“We draw your attention to the going concern accounting policy in note 1.5 of these financial statements, which indicates that the Group may be adversely affected by the uncertainty surrounding enacted changes to legislation and potential future changes to legislation as a result of the Leasehold Reform (Ground Rent) Act 2022, the Leasehold and Freehold Reform Act 2024 and The Building Safety Act 2022 and the potential impact on the Group and its future cashflows. As stated in the going concern accounting policy, these events or conditions, along with the other matters as set forth in the going concern accounting policy, indicate that a material uncertainty exists that may cast significant doubt on the Group's and company's ability to continue as a going concern. Our opinion is not modified in respect of this matter.”

Group structure

1. ROCKWELL GR LIMITED · parent
   1. Rockwell (FC100) Limited 100% · British Virgin Islands · Property investment
   2. Rockwell (FC101) Limited 100% · British Virgin Islands · Property investment
   3. Rockwell (FC102) Limited 100% · British Virgin Islands · Property investment
   4. Rockwell (FC103) Limited 100% · British Virgin Islands · Property investment
   5. Rockwell (108) Limited 100% · British Virgin Islands · Property investment
   6. Rockwell (120) Limited 100% · England · Property investment
   7. White Lion Courtyard (Ringwood) Retirement Homes Limited 100% · England · Dormant

Significant events

• “Three disputes have arisen regarding the payment of service charge and the reasonableness of management fees. The sums in dispute total around £530,000.”
• “There is also a potential dispute regarding cladding remediation costs, which are as yet unquantifiable, but the expectation is that the costs will exceed £100,000.”
• “On 24 May 2024 the Leasehold and Freehold Reform Act 2024 received Royal Assent. The potential implications of the Act on the group and company's cash flows are significant and are set out in note 1.5 and note 1.13.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

5

last 12 months

Capital events

0

last 24 months

Officers appointed

0

last 12 months

Officers resigned

0

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.

• Turnover

  -31.8%

  £2,925,717 → £1,996,118

• Cash

  +13.5%

  £3,759,021 → £4,266,469

• Net assets

  -42.4%

  -£15,988,714 → -£22,775,545

• Employees

  —

  Not reported

• Operating profit

  +120.6%

  -£1,996,475 → £410,421

• Profit before tax

  +80.5%

  -£42,550,162 → -£8,312,831

Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers