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COMPANY REGISTRATION NUMBER: 8670554
Rock MDS Limited
Filleted Unaudited Financial Statements
31 August 2023
Rock MDS Limited
Statement of Financial Position
31 August 2023
2023
2022
Note
£
£
£
Fixed assets
Tangible assets
4
692
865
Current assets
Cash at bank and in hand
76,193
76,988
Creditors: amounts falling due within one year
5
30,167
30,076
--------
--------
Net current assets
46,026
46,912
--------
--------
Total assets less current liabilities
46,718
47,777
--------
--------
Capital and reserves
Called up share capital
100
100
Profit and loss account
46,618
47,677
--------
--------
Shareholder funds
46,718
47,777
--------
--------
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 31 August 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 12 April 2024 , and are signed on behalf of the board by:
Mrs S Rock
Director
Company registration number: 8670554
Rock MDS Limited
Notes to the Financial Statements
Year ended 31 August 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 c/o Ridgewell and Boreham Accountants, 24a Crown Street, Brentwood, Essex, CM14 4BA.
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
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
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
-
20% reducing balance
4. Tangible assets
Equipment
Total
£
£
Cost
At 1 September 2022 and 31 August 2023
3,107
3,107
-------
-------
Depreciation
At 1 September 2022
2,242
2,242
Charge for the year
173
173
-------
-------
At 31 August 2023
2,415
2,415
-------
-------
Carrying amount
At 31 August 2023
692
692
-------
-------
At 31 August 2022
865
865
-------
-------
5. Creditors: amounts falling due within one year
2023
2022
£
£
Other creditors
30,167
30,076
--------
--------
6. Related party transactions
The company was under the control of Mrs S Rock throughout the current and previous year. Mrs Rock is the managing director and majority shareholder. No transactions with related parties were undertaken such as are required to be disclosed under Financial Reporting Standard for Smaller Entities.