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Registration number: 07672327

Rockbury Limited

Unaudited Filleted Financial Statements

for the Year Ended 31 December 2022

 

Rockbury Limited

Contents

Company Information

1

Balance Sheet

2

Notes to the Unaudited Financial Statements

3 to 5

 

Rockbury Limited

Company Information

Director

J R Cooper

Registered office

49 Beverley Road
South Cave
East Yorkshire
HU15 2BB

 

Rockbury Limited

(Registration number: 07672327)
Balance Sheet as at 31 December 2022

Note

2022
£

2021
£

Fixed assets

 

Investments

4

8,000

8,000

Current assets

 

Debtors

5

91,581

90,057

Cash at bank and in hand

 

27,842

1,867

 

119,423

91,924

Creditors: Amounts falling due within one year

6

(9,117)

(9,819)

Net current assets

 

110,306

82,105

Net assets

 

118,306

90,105

Capital and reserves

 

Called up share capital

7

10

10

Retained earnings

118,296

90,095

Shareholders' funds

 

118,306

90,105

For the financial year ending 31 December 2022 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 Director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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.

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 Director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 3 September 2023
 

.........................................
J R Cooper
Director

 

Rockbury Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2022

1

General information

The company is a private company limited by share capital incorporated in England and Wales and the company registration number is 07672327.

The address of its registered office is:
49 Beverley Road
South Cave
East Yorkshire
HU15 2BB

These financial statements were authorised for issue by the director on 3 September 2023.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

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.

The financial statements have been prepared in sterling and are rounded to the nearest pound.

Summary of disclosure exemptions

The Company has taken advantage of exemption available under FRS 102 section 1a not to prepare group accounts for a small group.

Tax

The tax expense for the period comprises current and deferred 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 income 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.

Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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 balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.

 

Rockbury Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2022

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.

Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3

Staff numbers

The average number of persons employed by the Company (including the Director) during the year, was 1 (2021 - 1).

4

Investments

2022
£

2021
£

Investments in subsidiaries

8,000

8,000

Subsidiaries

£

Cost or valuation

At 1 January 2022

8,000

Provision

Carrying amount

At 31 December 2022

8,000

At 31 December 2021

8,000

5

Debtors

2022
£

2021
£

Other debtors

91,581

90,057

Total current trade and other debtors

91,581

90,057

 

Rockbury Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2022

6

Creditors

Creditors: amounts falling due within one year

Note

2022
£

2021
£

Due within one year

 

Amounts owed to group undertakings and undertakings in which the company has a participating interest

8

8,198

8,200

Taxation and social security

 

-

785

Accruals and deferred income

 

919

834

 

9,117

9,819

7

Share capital

Allotted, called up and fully paid shares

 

2022

2021

 

No.

£

No.

£

Ordinary shares of £1 each

10

10

10

10

         

8

Related party transactions

Transactions with the Director

2022

At 1 January 2022
£

Advances to Director
£

Repayments by Director
£

At 31 December 2022
£

Unsecured, repayable on demand, interest accrued at 2% per annum

68,744

1,373

(600)

69,517

         
       

 

Other transactions with the Director

At the year end, the amount due to the Company by the Directors was £69,517 (2021: £68,744). The amount is unsecured and repayable on demand. Interest is accrued on the balance at 2% per annum.

Summary of transactions with subsidiaries

Factory Fit (UK) Limited (a subsidiary company)

At the year end, the amount due to Factory Fit UK Limited was £8,198 (2021: £8,200). The amount is unsecured, interest-free and repayable on demand.