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ROCKPECKER LIMITED

Registered Number
07991731
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2023

ROCKPECKER LIMITED
Company Information
for the year from 1 April 2022 to 31 March 2023

Directors

DHAWAN, Ashima
KUMAR, Rajnish

Registered Address

Unit 4 Harrimans Lane
Lenton Lane Industrial Estate
Nottingham
NG7 2SD

Registered Number

07991731 (England and Wales)
ROCKPECKER LIMITED
Balance Sheet as at
31 March 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets5600,650659,412
Investments61,4551,455
602,105660,867
Current assets
Stocks81,315,6601,060,360
Debtors9368,85964,483
Cash at bank and on hand72,731315,745
1,757,2501,440,588
Creditors amounts falling due within one year10(349,011)(357,178)
Net current assets (liabilities)1,408,2391,083,410
Total assets less current liabilities2,010,3441,744,277
Creditors amounts falling due after one year11(23,113)(34,376)
Provisions for liabilities12(90,870)(102,034)
Net assets1,896,3611,607,867
Capital and reserves
Called up share capital4,0004,000
Profit and loss account1,892,3611,603,867
Shareholders' funds1,896,3611,607,867
The financial statements were approved and authorised for issue by the Board of Directors on 20 December 2023, and are signed on its behalf by:
KUMAR, Rajnish
Director
Registered Company No. 07991731
ROCKPECKER LIMITED
Notes to the Financial Statements
for the year ended 31 March 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Land and buildings2
Plant and machinery15
Office Equipment20
Stocks policy
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Leases policy
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Investments policy
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
4.Employee information

20232022
Average number of employees during the year44
5.Property, plant and equipment

Land & buildings

Plant & machinery

Office Equipment

Total

££££
Cost or valuation
At 01 April 22376,657655,142109,4491,141,248
At 31 March 23376,657655,142109,4491,141,248
Depreciation and impairment
At 01 April 2251,545342,54887,743481,836
Charge for year7,53346,8894,34058,762
At 31 March 2359,078389,43792,083540,598
Net book value
At 31 March 23317,579265,70517,366600,650
At 31 March 22325,112312,59421,706659,412
6.Fixed asset investments

Loans to groups1

Total

££
Cost or valuation
At 01 April 221,4551,455
At 31 March 231,4551,455
Net book value
At 31 March 231,4551,455
At 31 March 221,4551,455

Notes

1Loans to group undertakings and participating interests
7.Description of nature of transactions and balances with related parties
In the year the company had interest free loans from directors totaling £112,307 (2022: £57,801).
8.Stocks

2023

2022

££
Raw materials and consumables490,930396,430
Work in progress287,220126,420
Finished goods537,510537,510
Total1,315,6601,060,360
9.Debtors

2023

2022

££
Trade debtors / trade receivables277,769-
Other debtors91,09064,483
Total368,85964,483
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
10.Creditors within one year

2023

2022

££
Bank borrowings and overdrafts8,3338,333
Amounts owed to related parties120,30780,633
Taxation and social security72,0711,226
Finance lease and HP contracts-84,479
Other creditors145,100179,308
Accrued liabilities and deferred income3,2003,199
Total349,011357,178
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
11.Creditors after one year

2023

2022

££
Bank borrowings and overdrafts23,11333,761
Other creditors-615
Total23,11334,376
12.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)90,870102,034
Total90,870102,034