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ROKA SOLUTIONS LIMITED

FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEPTEMBER 2021






ROKA SOLUTIONS LIMITED (REGISTERED NUMBER: 11595893)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH SEPTEMBER 2021




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ROKA SOLUTIONS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30TH SEPTEMBER 2021







DIRECTOR: A J Mcdonald





REGISTERED OFFICE: 2 Villiers Court
40 Upper Mulgrave Road
Cheam
Surrey
SM2 7AJ





REGISTERED NUMBER: 11595893 (England and Wales)





ACCOUNTANTS: Halsey & Co (Accountants) Ltd.
Chartered Certified Accountants
Registered Auditors
2 Villiers Court
40 Upper Mulgrave Road
Cheam
Surrey
SM2 7AJ

ROKA SOLUTIONS LIMITED (REGISTERED NUMBER: 11595893)

BALANCE SHEET
30TH SEPTEMBER 2021

30.9.21 30.9.20
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 3,000 2,355

CURRENT ASSETS
Stocks - 6,500
Debtors 6 56,061 24,898
Cash at bank 8,716 18,717
64,777 50,115
CREDITORS
Amounts falling due within one year 7 3,329 10,142
NET CURRENT ASSETS 61,448 39,973
TOTAL ASSETS LESS CURRENT
LIABILITIES

64,448

42,328

CREDITORS
Amounts falling due after more than one
year

8

36,689

47,338
NET ASSETS/(LIABILITIES) 27,759 (5,010 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 27,659 (5,110 )
SHAREHOLDERS' FUNDS 27,759 (5,010 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 2021 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.

ROKA SOLUTIONS LIMITED (REGISTERED NUMBER: 11595893)

BALANCE SHEET - continued
30TH SEPTEMBER 2021


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 16th September 2022 and were signed by:





A J Mcdonald - Director


ROKA SOLUTIONS LIMITED (REGISTERED NUMBER: 11595893)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH SEPTEMBER 2021

1. STATUTORY INFORMATION

Roka Solutions 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. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
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.
Plant and machinery - 15% on reducing balance
Computer equipment - 25% on cost

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

ROKA SOLUTIONS LIMITED (REGISTERED NUMBER: 11595893)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH SEPTEMBER 2021

3. ACCOUNTING POLICIES - continued

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.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2020 - 2 ) .

5. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 1st October 2020 1,696 1,341 3,037
Additions 620 874 1,494
At 30th September 2021 2,316 2,215 4,531
DEPRECIATION
At 1st October 2020 347 335 682
Charge for year 295 554 849
At 30th September 2021 642 889 1,531
NET BOOK VALUE
At 30th September 2021 1,674 1,326 3,000
At 30th September 2020 1,349 1,006 2,355

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.21 30.9.20
£    £   
Trade debtors 5,101 4,550
Retentions 8,305 -
Other debtors - 2,900
Directors' current accounts 40,810 13,168
Tax - 4,280
VAT 1,600 -
Prepayments 245 -
56,061 24,898

ROKA SOLUTIONS LIMITED (REGISTERED NUMBER: 11595893)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH SEPTEMBER 2021

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.21 30.9.20
£    £   
Bank loans and overdrafts 10,648 2,662
Trade creditors 1,426 -
Tax 6,592 4,280
Social security and other taxes (18,515 ) (3,610 )
VAT - 4,581
Other creditors (1,558 ) (3,883 )
Wages payable 4,081 3,132
Accrued expenses 655 2,980
3,329 10,142

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.9.21 30.9.20
£    £   
Bank loans - 1-2 years 10,648 10,648
Bank loans - 2-5 years 26,041 36,690
36,689 47,338

9. RELATED PARTY DISCLOSURES

At the balance sheet date, A J Mcdonald, the director and shareholder of the company, owed the company £40,810 (2020 - £13,168). The loan is interest free and repayable on demand.