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REGISTERED NUMBER: 06187677 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

FOR

ROCKSURE CONSTRUCTION (SOUTH) LTD

ROCKSURE CONSTRUCTION (SOUTH) LTD (REGISTERED NUMBER: 06187677)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023










Page

Balance sheet 1

Notes to the financial statements 2


ROCKSURE CONSTRUCTION (SOUTH) LTD (REGISTERED NUMBER: 06187677)

BALANCE SHEET
31 MARCH 2023

2023 2022
Notes £    £    £    £   
Fixed assets
Tangible assets 4 25,667 33,643

Current assets
Debtors 5 25,997 25,963
Cash at bank 87,277 170,667
113,274 196,630
Creditors
Amounts falling due within one year 6 37,867 90,141
Net current assets 75,407 106,489
Total assets less current liabilities 101,074 140,132

Creditors
Amounts falling due after more than one year 7 - (3,253 )

Provisions for liabilities 9 (6,417 ) (6,392 )
Net assets 94,657 130,487

Capital and reserves
Called up share capital 10 100 100
Retained earnings 94,557 130,387
Shareholders' funds 94,657 130,487

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 Statement of comprehensive income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 November 2023 and were signed on its behalf by:




Mr L R Sands - Director


ROCKSURE CONSTRUCTION (SOUTH) LTD (REGISTERED NUMBER: 06187677)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023


1. Statutory information

Rocksure Construction (South) Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 06187677. The registered office is 7&8 Church Street, Wimborne, Dorset, BH21 1JH and business address is 15 Hurn Way, Christchurch, Dorset, BH23 2NT.

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 represents amounts received for income and construction services, net of value added tax and trade discounts.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% on reducing balance

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 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
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Financial instruments
Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.

At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate.

ROCKSURE CONSTRUCTION (SOUTH) LTD (REGISTERED NUMBER: 06187677)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023


3. Employees and directors

The average number of employees during the year was 4 (2022 - 4 ) .

4. Tangible fixed assets
Plant and Motor
machinery vehicles Totals
£    £    £   
Cost
At 1 April 2022 14,588 74,799 89,387
Additions 580 - 580
At 31 March 2023 15,168 74,799 89,967
Depreciation
At 1 April 2022 13,880 41,864 55,744
Charge for year 322 8,234 8,556
At 31 March 2023 14,202 50,098 64,300
Net book value
At 31 March 2023 966 24,701 25,667
At 31 March 2022 708 32,935 33,643

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
Cost
At 1 April 2022 74,799
Reclassification/transfer (36,595 )
At 31 March 2023 38,204
Depreciation
At 1 April 2022 41,864
Charge for year 3,945
Reclassification/transfer (19,441 )
At 31 March 2023 26,368
Net book value
At 31 March 2023 11,836
At 31 March 2022 32,935

5. Debtors: amounts falling due within one year
2023 2022
£    £   
Directors' current accounts 17,057 16,210
Tax 6,563 6,400
VAT 1,593 2,598
Prepayments and accrued income 784 755
25,997 25,963

ROCKSURE CONSTRUCTION (SOUTH) LTD (REGISTERED NUMBER: 06187677)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023


6. Creditors: amounts falling due within one year
2023 2022
£    £   
Hire purchase contracts 3,253 17,145
Trade creditors 741 5,847
Tax 28,147 57,530
Social security and other taxes 2,456 4,738
Accruals and deferred income 3,270 4,881
37,867 90,141

7. Creditors: amounts falling due after more than one year
2023 2022
£    £   
Hire purchase contracts - 3,253

8. Secured debts

The following secured debts are included within creditors:

2023 2022
£    £   
Hire purchase contracts 3,253 20,398

All hire purchase liabilities are secured upon the assets to which they relate.

9. Provisions for liabilities
2023 2022
£    £   
Deferred tax 6,417 6,392

Deferred
tax
£   
Balance at 1 April 2022 6,392
Charge to Income statement during year 25
Balance at 31 March 2023 6,417

10. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary £1 100 100

ROCKSURE CONSTRUCTION (SOUTH) LTD (REGISTERED NUMBER: 06187677)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023


11. Directors' advances, credits and guarantees

The following advances and credits to directors subsisted during the years ended 31 March 2023 and 31 March 2022:

2023 2022
£    £   
Mr S T Pateman
Balance outstanding at start of year 7,451 3,491
Amounts advanced 8,781 78,381
Amounts repaid (7,451 ) (74,421 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 8,781 7,451

Mr L R Sands
Balance outstanding at start of year 8,760 -
Amounts advanced 8,276 8,760
Amounts repaid (8,760 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 8,276 8,760

12. Ultimate controlling party

The Company is under the control of the Directors (and spouses), by virtue of their combined 100% holding of the issued voting share capital of the Company.