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REGISTERED NUMBER: 11212372 (England and Wales)









Unaudited Financial Statements

for the Year Ended 28th February 2023

for

ROCA Trading Ltd

ROCA Trading Ltd (Registered number: 11212372)






Contents of the Financial Statements
for the year ended 28th February 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ROCA Trading Ltd

Company Information
for the year ended 28th February 2023







DIRECTOR: Mr R M Cannon





REGISTERED OFFICE: 1 Hereward Way
Weeting
Brandon
Suffolk
IP27 0QN





REGISTERED NUMBER: 11212372 (England and Wales)





ACCOUNTANTS: TWR Accountants
The Old Registrars
57a High Street
Brandon
Suffolk
IP27 0AU

ROCA Trading Ltd (Registered number: 11212372)

Balance Sheet
28th February 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 67,882 44,813

CURRENT ASSETS
Stocks 27,741 26,540
Debtors 5 100 19,008
Cash at bank 278,075 338,055
305,916 383,603
CREDITORS
Amounts falling due within one year 6 24,615 37,698
NET CURRENT ASSETS 281,301 345,905
TOTAL ASSETS LESS CURRENT LIABILITIES 349,183 390,718

PROVISIONS FOR LIABILITIES 9,823 5,343
NET ASSETS 339,360 385,375

CAPITAL AND RESERVES
Called up share capital 200 200
Retained earnings 7 339,160 385,175
339,360 385,375

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28th February 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 28th February 2023 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.

ROCA Trading Ltd (Registered number: 11212372)

Balance Sheet - continued
28th February 2023


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 20th October 2023 and were signed by:





Mr R M Cannon - Director


ROCA Trading Ltd (Registered number: 11212372)

Notes to the Financial Statements
for the year ended 28th February 2023

1. STATUTORY INFORMATION

ROCA Trading Ltd 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. ACCOUNTING POLICIES

Basis of preparing the financial statements
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. 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.
Improvements to property - 10% on cost
Plant and machinery - 15% on reducing balance
Website - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Office equipment - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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.

ROCA Trading Ltd (Registered number: 11212372)

Notes to the Financial Statements - continued
for the year ended 28th February 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2022 - 6 ) .

4. TANGIBLE FIXED ASSETS
Improvements
to Plant and
property machinery Website
£    £    £   
COST
At 1st March 2022 18,288 15,790 2,440
Additions 2,150 4,460 -
Disposals - - -
At 28th February 2023 20,438 20,250 2,440
DEPRECIATION
At 1st March 2022 5,008 5,747 1,440
Charge for year 2,044 2,175 200
Eliminated on disposal - - -
At 28th February 2023 7,052 7,922 1,640
NET BOOK VALUE
At 28th February 2023 13,386 12,328 800
At 28th February 2022 13,280 10,043 1,000

Motor Office
vehicles equipment Totals
£    £    £   
COST
At 1st March 2022 29,270 6,968 72,756
Additions 35,195 1,624 43,429
Disposals - (3,966 ) (3,966 )
At 28th February 2023 64,465 4,626 112,219
DEPRECIATION
At 1st March 2022 13,011 2,737 27,943
Charge for year 12,863 927 18,209
Eliminated on disposal - (1,815 ) (1,815 )
At 28th February 2023 25,874 1,849 44,337
NET BOOK VALUE
At 28th February 2023 38,591 2,777 67,882
At 28th February 2022 16,259 4,231 44,813

ROCA Trading Ltd (Registered number: 11212372)

Notes to the Financial Statements - continued
for the year ended 28th February 2023

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 100 100
Directors' loan accounts - 18,708
Prepayments - 200
100 19,008

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 7,794 5,399
Tax 5,613 30,780
VAT 122 148
Other creditors 190 301
Directors' loan accounts 9,851 -
Accrued expenses 1,045 1,070
24,615 37,698

7. RESERVES
Retained
earnings
£   

At 1st March 2022 385,175
Profit for the year 40,985
Dividends (87,000 )
At 28th February 2023 339,160

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 28th February 2023 and 28th February 2022:

2023 2022
£    £   
Mr R M Cannon
Balance outstanding at start of year 18,708 5,952
Amounts advanced 48,441 59,756
Amounts repaid (77,000 ) (47,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (9,851 ) 18,708

Interest has been charged on this overdrawn balance at HMRC's official rate of 2%.


ROCA Trading Ltd (Registered number: 11212372)

Notes to the Financial Statements - continued
for the year ended 28th February 2023

9. ULTIMATE CONTROLLING PARTY

The controlling party is Mr R M Cannon.