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REGISTERED NUMBER: 12413162 (England and Wales)











Unaudited Financial Statements

for the Year Ended 30 September 2023

for

Upper Deck Rock Ltd

Upper Deck Rock Ltd (Registered number: 12413162)

Contents of the Financial Statements
for the Year Ended 30 September 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Upper Deck Rock Ltd

Company Information
for the Year Ended 30 September 2023







DIRECTORS: G B Clarke
T C R Clarke





REGISTERED OFFICE: 2nd Floor
Clarburgh House
32 Church Street
Malvern
WR14 2AZ





REGISTERED NUMBER: 12413162 (England and Wales)





ACCOUNTANTS: Metherell Gard Ltd
Burn View
BUDE
Cornwall
EX23 8BX

Upper Deck Rock Ltd (Registered number: 12413162)

Balance Sheet
30 September 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - 288,641
Tangible assets 5 - 206,165
- 494,806

CURRENT ASSETS
Stocks - 7,500
Debtors 6 116,634 6,658
Cash at bank and in hand 78,705 89,578
195,339 103,736
CREDITORS
Amounts falling due within one year 7 457,217 585,812
NET CURRENT LIABILITIES (261,878 ) (482,076 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(261,878

)

12,730

CREDITORS
Amounts falling due after more than one
year

8

23,333

33,333
NET LIABILITIES (285,211 ) (20,603 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (285,311 ) (20,703 )
(285,211 ) (20,603 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 March 2024 and were signed on its behalf by:



T C R Clarke - Director


Upper Deck Rock Ltd (Registered number: 12413162)

Notes to the Financial Statements
for the Year Ended 30 September 2023


1. STATUTORY INFORMATION

Upper Deck Rock 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 and is recognised as goods and services are consumed by the customer. Turnover excludes discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2020, is being amortised evenly over its estimated useful life of 16 years.

Tangible fixed assets
Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and
accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of
operating as intended.

Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated
residual value, of each asset on a systematic basis over its expected useful life as follows:

Short leasehold - over the term of the lease
Plant and machinery - Straight line over 5 years
Fixtures and fittings - Straight line over 5 years
Motor vehicles - 25% reducing balance basis

Stocks
Stocks are stated at the lower of cost and estimated selling price. Cost is calculated using the first in, first out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

Upper Deck Rock Ltd (Registered number: 12413162)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023


2. ACCOUNTING POLICIES - continued

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

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.

Financial instruments
All financial instruments are recognised initially at transaction price excluding transaction costs and subsequently at amortised cost. These include fixed asset investments, cash at bank, trade and other debtors, trade and other creditors and bank loans.

Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Employee benefits
When employees have rendered service to the company, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service.

The company operates a defined contribution plan for the benefit of its employees. Contributions are expensed as they become payable.

Intercompany loans
Intercompany loans are measured at cost and are repayable on demand.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 6 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2022 335,000
Disposals (335,000 )
At 30 September 2023 -
AMORTISATION
At 1 October 2022 46,359
Eliminated on disposal (46,359 )
At 30 September 2023 -
NET BOOK VALUE
At 30 September 2023 -
At 30 September 2022 288,641

Upper Deck Rock Ltd (Registered number: 12413162)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023


5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 October 2022 90,126 176,464 266,590
Additions - 18,000 18,000
Disposals (90,126 ) (194,464 ) (284,590 )
At 30 September 2023 - - -
DEPRECIATION
At 1 October 2022 12,466 47,959 60,425
Eliminated on disposal (12,466 ) (47,959 ) (60,425 )
At 30 September 2023 - - -
NET BOOK VALUE
At 30 September 2023 - - -
At 30 September 2022 77,660 128,505 206,165

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 116,634 6,658

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 10,000 10,000
Amounts owed to group undertakings 427,829 447,829
Taxation and social security 10,218 31,033
Other creditors 9,170 96,950
457,217 585,812

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans 23,333 33,333

9. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2023 2022
£    £   
Within one year - 53,716
Between one and five years - 214,864
In more than five years - 483,444
- 752,024