2022-01-012022-12-312022-12-31false12361924ROCK360 LIMITED2023-09-3043999iso4217:GBPxbrli:pure123619242022-01-01123619242022-12-31123619242022-01-012022-12-31123619242021-01-01123619242021-12-31123619242021-01-012021-12-3112361924bus:SmallEntities2022-01-012022-12-3112361924bus:AuditExempt-NoAccountantsReport2022-01-012022-12-3112361924bus:AbridgedAccounts2022-01-012022-12-3112361924bus:PrivateLimitedCompanyLtd2022-01-012022-12-3112361924core:WithinOneYear2022-12-3112361924core:AfterOneYear2022-12-3112361924core:WithinOneYear2021-12-3112361924core:AfterOneYear2021-12-311236192412022-01-012022-12-3112361924core:ShareCapital2022-12-3112361924core:SharePremium2022-12-3112361924core:RevaluationReserve2022-12-3112361924core:OtherReservesSubtotal2022-12-3112361924core:RetainedEarningsAccumulatedLosses2022-12-3112361924core:ShareCapital2021-12-3112361924core:SharePremium2021-12-3112361924core:RevaluationReserve2021-12-3112361924core:OtherReservesSubtotal2021-12-3112361924core:RetainedEarningsAccumulatedLosses2021-12-3112361924core:LandBuildings2022-12-3112361924core:PlantMachinery2022-12-3112361924core:Vehicles2022-12-3112361924core:FurnitureFittings2022-12-3112361924core:OfficeEquipment2022-12-3112361924core:NetGoodwill2022-12-3112361924core:IntangibleAssetsOtherThanGoodwill2022-12-3112361924core:ListedExchangeTraded2022-12-3112361924core:UnlistedNon-exchangeTraded2022-12-3112361924core:LandBuildings2021-12-3112361924core:PlantMachinery2021-12-3112361924core:Vehicles2021-12-3112361924core:FurnitureFittings2021-12-3112361924core:OfficeEquipment2021-12-3112361924core:NetGoodwill2021-12-3112361924core:IntangibleAssetsOtherThanGoodwill2021-12-3112361924core:ListedExchangeTraded2021-12-3112361924core:UnlistedNon-exchangeTraded2021-12-3112361924core:LandBuildings2022-01-012022-12-3112361924core:PlantMachinery2022-01-012022-12-3112361924core:Vehicles2022-01-012022-12-3112361924core:FurnitureFittings2022-01-012022-12-3112361924core:OfficeEquipment2022-01-012022-12-3112361924core:NetGoodwill2022-01-012022-12-3112361924core:IntangibleAssetsOtherThanGoodwill2022-01-012022-12-3112361924core:ListedExchangeTraded2022-01-012022-12-3112361924core:UnlistedNon-exchangeTraded2022-01-012022-12-3112361924core:MoreThanFiveYears2022-01-012022-12-3112361924core:Non-currentFinancialInstruments2022-12-3112361924core:Non-currentFinancialInstruments2021-12-3112361924dpl:CostSales2022-01-012022-12-3112361924dpl:DistributionCosts2022-01-012022-12-3112361924dpl:AdministrativeExpenses2022-01-012022-12-3112361924core:LandBuildings2022-01-012022-12-3112361924core:PlantMachinery2022-01-012022-12-3112361924core:Vehicles2022-01-012022-12-3112361924core:FurnitureFittings2022-01-012022-12-3112361924core:OfficeEquipment2022-01-012022-12-3112361924core:NetGoodwill2022-01-012022-12-3112361924core:IntangibleAssetsOtherThanGoodwill2022-01-012022-12-3112361924dpl:GroupUndertakings2022-01-012022-12-3112361924dpl:ParticipatingInterests2022-01-012022-12-3112361924dpl:GroupUndertakingscore:ListedExchangeTraded2022-01-012022-12-3112361924core:ListedExchangeTraded2022-01-012022-12-3112361924dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-01-012022-12-3112361924core:UnlistedNon-exchangeTraded2022-01-012022-12-3112361924dpl:CostSales2021-01-012021-12-3112361924dpl:DistributionCosts2021-01-012021-12-3112361924dpl:AdministrativeExpenses2021-01-012021-12-3112361924core:LandBuildings2021-01-012021-12-3112361924core:PlantMachinery2021-01-012021-12-3112361924core:Vehicles2021-01-012021-12-3112361924core:FurnitureFittings2021-01-012021-12-3112361924core:OfficeEquipment2021-01-012021-12-3112361924core:NetGoodwill2021-01-012021-12-3112361924core:IntangibleAssetsOtherThanGoodwill2021-01-012021-12-3112361924dpl:GroupUndertakings2021-01-012021-12-3112361924dpl:ParticipatingInterests2021-01-012021-12-3112361924dpl:GroupUndertakingscore:ListedExchangeTraded2021-01-012021-12-3112361924core:ListedExchangeTraded2021-01-012021-12-3112361924dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-01-012021-12-3112361924core:UnlistedNon-exchangeTraded2021-01-012021-12-3112361924core:NetGoodwill2022-12-3112361924core:IntangibleAssetsOtherThanGoodwill2022-12-3112361924core:LandBuildings2022-12-3112361924core:PlantMachinery2022-12-3112361924core:Vehicles2022-12-3112361924core:FurnitureFittings2022-12-3112361924core:OfficeEquipment2022-12-3112361924core:AfterOneYear2022-12-3112361924core:WithinOneYear2022-12-3112361924core:ListedExchangeTraded2022-12-3112361924core:UnlistedNon-exchangeTraded2022-12-3112361924core:ShareCapital2022-12-3112361924core:SharePremium2022-12-3112361924core:RevaluationReserve2022-12-3112361924core:OtherReservesSubtotal2022-12-3112361924core:RetainedEarningsAccumulatedLosses2022-12-3112361924core:NetGoodwill2021-12-3112361924core:IntangibleAssetsOtherThanGoodwill2021-12-3112361924core:LandBuildings2021-12-3112361924core:PlantMachinery2021-12-3112361924core:Vehicles2021-12-3112361924core:FurnitureFittings2021-12-3112361924core:OfficeEquipment2021-12-3112361924core:AfterOneYear2021-12-3112361924core:WithinOneYear2021-12-3112361924core:ListedExchangeTraded2021-12-3112361924core:UnlistedNon-exchangeTraded2021-12-3112361924core:ShareCapital2021-12-3112361924core:SharePremium2021-12-3112361924core:RevaluationReserve2021-12-3112361924core:OtherReservesSubtotal2021-12-3112361924core:RetainedEarningsAccumulatedLosses2021-12-3112361924core:NetGoodwill2021-01-0112361924core:IntangibleAssetsOtherThanGoodwill2021-01-0112361924core:LandBuildings2021-01-0112361924core:PlantMachinery2021-01-0112361924core:Vehicles2021-01-0112361924core:FurnitureFittings2021-01-0112361924core:OfficeEquipment2021-01-0112361924core:AfterOneYear2021-01-0112361924core:WithinOneYear2021-01-0112361924core:ListedExchangeTraded2021-01-0112361924core:UnlistedNon-exchangeTraded2021-01-0112361924core:ShareCapital2021-01-0112361924core:SharePremium2021-01-0112361924core:RevaluationReserve2021-01-0112361924core:OtherReservesSubtotal2021-01-0112361924core:RetainedEarningsAccumulatedLosses2021-01-0112361924core:AfterOneYear2022-01-012022-12-3112361924core:WithinOneYear2022-01-012022-12-3112361924core:Non-currentFinancialInstrumentscore:CostValuation2022-01-012022-12-3112361924core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-01-012022-12-3112361924core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-01-012022-12-3112361924core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-01-012022-12-3112361924core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-01-012022-12-3112361924core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-01-012022-12-3112361924core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-01-012022-12-3112361924core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-01-012022-12-3112361924core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-01-012022-12-3112361924core:Non-currentFinancialInstrumentscore:CostValuation2022-12-3112361924core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-12-3112361924core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-12-3112361924core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-12-3112361924core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-12-3112361924core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-12-3112361924core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-12-3112361924core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-12-3112361924core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-12-3112361924core:Non-currentFinancialInstrumentscore:CostValuation2021-12-3112361924core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2021-12-3112361924core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2021-12-3112361924core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2021-12-3112361924core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2021-12-3112361924core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2021-12-3112361924core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2021-12-3112361924core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2021-12-3112361924core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2021-12-3112361924bus:Director12022-01-012022-12-31

ROCK360 LIMITED

(formerly ROK360 LIMITED)

Registered Number
12361924
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2022

ROCK360 LIMITED
Company Information
for the year from 1 January 2022 to 31 December 2022

Director

HILL, Francis Michael

Registered Address

367 Edge Lane
R Johnson Ltd
Manchester
M43 6JL

Registered Number

12361924 (England and Wales)
ROCK360 LIMITED
Statement of Financial Position
31 December 2022

Notes

2022

2021

£

£

£

£

Fixed assets
Tangible assets55,2727,522
5,2727,522
Current assets
Debtors66,01945,185
Cash at bank and on hand1,2771,138
7,29646,323
Creditors amounts falling due within one year7(29,458)(6,877)
Net current assets (liabilities)(22,162)39,446
Total assets less current liabilities(16,890)46,968
Creditors amounts falling due after one year(50,000)(50,000)
Net assets(66,890)(3,032)
Capital and reserves
Profit and loss account(66,890)(3,032)
Shareholders' funds(66,890)(3,032)
The financial statements were approved and authorised for issue by the Director on 30 September 2023, and are signed on its behalf by:
HILL, Francis Michael
Director
Registered Company No. 12361924
ROCK360 LIMITED
Notes to the Financial Statements
for the year ended 31 December 2022

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
4.Employee information

20222021
Average number of employees during the year00
5.Property, plant and equipment

Total

£
Cost or valuation
At 01 January 2210,983
At 31 December 2210,983
Depreciation and impairment
At 01 January 223,461
Charge for year2,250
At 31 December 225,711
Net book value
At 31 December 225,272
At 31 December 217,522
6.Debtors

2022

2021

££
Trade debtors / trade receivables2,50021,022
Other debtors2,78023,424
Other debtors (Non-current)739739
Total6,01945,185
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.
7.Creditors within one year

2022

2021

££
Trade creditors / trade payables28,7865,784
Taxation and social security6721,093
Total29,4586,877
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.