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Company Registration No. 04744165 (England and Wales)
Rocksharp Limited Unaudited accounts for the year ended 31 March 2023
Rocksharp Limited Unaudited accounts Contents
Page
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Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Rocksharp Limited for the year ended 31 March 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Rocksharp Limited for the year ended 31 March 2023 as set out on pages 4 - 6 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.
Our work has been undertaken in accordance with AAF 7/16 as detailed at icaew.com/compilation.
CFO360 Advisors Ltd Chartered Accountants 483 Green Lanes London N13 4BS 22 December 2023
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Rocksharp Limited Statement of financial position as at 31 March 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
9,039 
15,672 
Current assets
Debtors
41,545 
7,170 
Cash at bank and in hand
31,037 
121,000 
72,582 
128,170 
Creditors: amounts falling due within one year
(31,957)
(84,428)
Net current assets
40,625 
43,742 
Total assets less current liabilities
49,664 
59,414 
Provisions for liabilities
Other provisions
- 
(2,978)
Net assets
49,664 
56,436 
Capital and reserves
Called up share capital
22 
22 
Profit and loss account
49,642 
56,414 
Shareholders' funds
49,664 
56,436 
For the year ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 22 December 2023 and were signed on its behalf by
Khaled Simmons Director Company Registration No. 04744165
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Rocksharp Limited Notes to the Accounts for the year ended 31 March 2023
1
Statutory information
Rocksharp Limited is a private company, limited by shares, registered in England and Wales, registration number 04744165. The registered office is 55 LEOPOLD ROAD, LONDON, LONDON, SW19 7JG, GB.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 31 March 2023 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 April 2021. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Assets are depreciated over three years to write off the assets over their estimated useful lives:
4
Tangible fixed assets
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2022
41,790 
1,552 
43,342 
Revaluations
- 
(209)
(209)
At 31 March 2023
41,790 
1,343 
43,133 
Depreciation
At 1 April 2022
26,119 
1,551 
27,670 
Charge for the year
6,424 
- 
6,424 
At 31 March 2023
32,543 
1,551 
34,094 
Net book value
At 31 March 2023
9,247 
(208)
9,039 
At 31 March 2022
15,671 
1 
15,672 
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Rocksharp Limited Notes to the Accounts for the year ended 31 March 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
1,975 
- 
Trade debtors
36,320 
7,170 
Other debtors
3,250 
- 
41,545 
7,170 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
16,317 
7,028 
Trade creditors
5,360 
656 
Taxes and social security
5,727 
17,297 
Other creditors
975 
975 
Loans from directors
3,578 
58,472 
31,957 
84,428 
7
Loans to directors
None
8
Average number of employees
During the year the average number of employees was 2 (2022: 2).
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