Rocquaine Management Limited Filleted Accounts Cover
Rocquaine Management Limited
Company No. 12604731
Information for Filing with The Registrar
31 May 2023
Rocquaine Management Limited Directors Report Registrar
The Directors present their report and the accounts for the year ended 31 May 2023.
Principal activities
The principal activity of the company during the year under review was tax consultancy.
Directors
The Directors who served at any time during the year were as follows:
A.R. Gardner-Hillman
A.C. Terry
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board
A.C. Terry
Director
06 February 2024
Rocquaine Management Limited Balance Sheet Registrar
at
31 May 2023
Company No.
12604731
Notes
2023
2022
£
£
Current assets
Debtors
4
4,471-
Cash at bank and in hand
43,61036,275
48,08136,275
Creditors: Amount falling due within one year
5
(29,609)
(22,003)
Net current assets
18,47214,272
Total assets less current liabilities
18,47214,272
Net assets
18,47214,272
Capital and reserves
Called up share capital
7575
Capital redemption reserve
7
2525
Profit and loss account
7
18,37214,172
Total equity
18,47214,272
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 31 May 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 06 February 2024 and signed on its behalf by:
A.C. Terry
Director
06 February 2024
Rocquaine Management Limited Notes to the Accounts Registrar
for the year ended 31 May 2023
1
General information
Rocquaine Management Limited is a private company limited by shares and incorporated in England and Wales.
Its registered number is: 12604731
Its registered office is:
63-66 Hatton Garden
London
EC1N 8LE
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2
Accounting policies
Turnover
Turnover is measured at the fair value of the consideration received or receivable for services. Turnover is reduced for estimated customer credits, rebates and similar allowances. Income in relation to work in progress is recognised on a contract by contract basis where all the following conditions apply: the attributable amount of income can be measured reliably, it is probable or certain that the associated economic benefits will flow to the company, the stage of completion can be measured reliably, and costs to complete can be measured reliably.
Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at the transaction price.
Foreign currencies
The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.
Transactions in currencies, other than the functional currency of the Company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. all differences are taken to the profit and loss account. Non-monetary items that are measured at historic cost in a foreign currency are not retranslated.
3
Employees
2023
2022
Number
Number
The average monthly number of employees (including directors) during the year was:
00
4
Debtors
2023
2022
£
£
Trade debtors
4,160-
Prepayments and accrued income
311-
4,471-
5
Creditors:
amounts falling due within one year
2023
2022
£
£
Trade creditors
2,010-
Taxes and social security
26,099
20,460
Accruals and deferred income
1,5001,543
29,60922,003
6
Share Capital
Issued share capital comprises 75 £1 ordinary shares fully paid.
7
Reserves
Capital redemption reserve
Total other reserves
£
£
Transfers
25
25
At 31 May 2022 and 1 June 2022
25
25
At 31 May 2023
2525
Capital redemption reserve - records the nominal value of shares repurchased by the company.
Profit and loss account - includes all current and prior period retained profits and losses.
8
Dividends
2023
2022
£
£
Dividends for the period:
Dividends paid in the period
85,000
127,968
85,000
127,968
Dividends by type:
Equity dividends
85,000127,968
85,000
127,968
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