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COMPANY REGISTRATION NUMBER: 11433356
ROK Planning Limited
Filleted Unaudited Financial Statements
30 June 2023
ROK Planning Limited
Statement of Financial Position
30 June 2023
2023
2022
Note
£
£
Fixed assets
Tangible assets
5
4,564
5,444
Current assets
Debtors
6
913,837
574,152
Cash at bank and in hand
769,096
811,117
----------
----------
1,682,933
1,385,269
Creditors: amounts falling due within one year
7
1,146,303
849,681
----------
----------
Net current assets
536,630
535,588
--------
--------
Total assets less current liabilities
541,194
541,032
Provisions
1,141
1,364
--------
--------
Net assets
540,053
539,668
--------
--------
Capital and reserves
Called up share capital
1,000
1,000
Profit and loss account
539,053
538,668
--------
--------
Shareholders funds
540,053
539,668
--------
--------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
ROK Planning Limited
Statement of Financial Position (continued)
30 June 2023
These financial statements were approved by the board of directors and authorised for issue on 11 August 2023 , and are signed on behalf of the board by:
Mr M Roe
Mr A Evans
Director
Director
Mr W Thompson
Director
Company registration number: 11433356
ROK Planning Limited
Notes to the Financial Statements
Year ended 30 June 2023
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 5-11 Mortimer Street, W1T 3HS.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
(a) Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.
(b) Disclosure exemptions
The entity satisfies the criteria of being a qualifying entity as defined in FRS 102.
(c) Revenue recognition
Turnover is measured at the fair value of the consideration receivable for services rendered during the period.
(d) Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
(e) Operating leases
Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.
(f) Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
(g) Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Equipment
-
25% straight line
(h) Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
(i) Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
(j) Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 17 (2022: 14 ).
5. Tangible assets
Equipment
£
Cost
At 1 July 2022
9,482
Additions
1,667
Disposals
( 2,347)
------
At 30 June 2023
8,802
------
Depreciation
At 1 July 2022
4,038
Charge for the year
2,546
Disposals
( 2,346)
------
At 30 June 2023
4,238
------
Carrying amount
At 30 June 2023
4,564
------
At 30 June 2022
5,444
------
6. Debtors
2023
2022
£
£
Trade debtors
905,247
561,336
Other debtors
8,590
12,816
--------
--------
913,837
574,152
--------
--------
7. Creditors: amounts falling due within one year
2023
2022
£
£
Trade creditors
141,931
34,817
Social security and other taxes
479,696
389,429
Other creditors
524,676
425,435
----------
--------
1,146,303
849,681
----------
--------
8. Operating leases
The total future minimum lease payments under non-cancellable operating leases are as follows:
2023
2022
£
£
Not later than 1 year
2,600
31,352
Later than 1 year and not later than 5 years
5,225
------
-------
2,600
36,577
------
-------