Registered number
11092858
Rocstone Group Limited
Filleted Accounts
31 December 2021
Rocstone Group Limited
Registered number: 11092858
Balance Sheet
as at 31 December 2021
Notes 2021 2020
£ £
Fixed assets
Tangible assets 3 18,636 -
Investments 4 21 21
18,657 21
Current assets
Debtors 5 78,336 57,072
Cash at bank and in hand 961,850 1,001,968
1,040,186 1,059,040
Creditors: amounts falling due within one year 6 (110) (110)
Net current assets 1,040,076 1,058,930
Net assets 1,058,733 1,058,951
Capital and reserves
Called up share capital 10 10
Profit and loss account 1,058,723 1,058,941
Shareholder's funds 1,058,733 1,058,951
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
RS Wright
Director
Approved by the board on 20 January 2022
Rocstone Group Limited
Notes to the Accounts
for the year ended 31 December 2021
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Income
Income is derived from dividends receivable from subsidiary undertakings.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Fixtures and equipment over 3 to 5 years ( none in year of acquisition )
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 Employees 2021 2020
Number Number
Average number of persons employed by the company 0 0
3 Tangible fixed assets
Fixtures & equipment etc
£
Cost
Additions 18,636
At 31 December 2021 18,636
Depreciation
At 31 December 2021 -
Net book value
At 31 December 2021 18,636
4 Investments
Other
investments
£
Cost
At 1 January 2021 21
At 31 December 2021 21
The undertakings in which the company's interest at the year end is 20% or more are as follows:
Rocstone FHL Ltd - 10 Ordinary shares
Rocstone Ltd - 1 Ordinary share

All subidiaries' registered addresses are situated at Suite 4, Earlshouse, Gateshead, NE11 0RY
5 Debtors 2021 2020
£ £
Amounts owed by group undertakings & undertakings in which the company has a participating interest 78,336 57,072
6 Creditors: amounts falling due within one year 2021 2020
£ £
Amounts owed to group undertakings & undertakings in which the company has a participating interest 10 10
Other creditors 100 100
110 110
7 Other information
Rocstone Group Limited is a private company limited by shares and incorporated in England. Its registered office is:
Suite 4 Earlshouse
Earlsway
Team Valley
Gateshead
NE11 0RY
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