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REGISTERED NUMBER: 13308791 (England and Wales)








Report of the Directors and

Unaudited Financial Statements

for the Year Ended 30 April 2023

for

Orocca Capital Limited

Orocca Capital Limited (Registered number: 13308791)

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










Page

Company Information 1

Report of the Directors 2

Report of the Accountants 3

Abridged Income Statement 4

Abridged Balance Sheet 5

Notes to the Financial Statements 6


Orocca Capital Limited

Company Information
for the Year Ended 30 April 2023







DIRECTORS: J Green
Mrs K Green





REGISTERED OFFICE: Eden Farmhouse
Lineholt Lane
Ombersley
Worcestershire
WR9 0JX





REGISTERED NUMBER: 13308791 (England and Wales)





ACCOUNTANTS: Clay GBP Ltd
St Johns House
16 Church Street
Bromsgrove
Worcestershire
B61 8DN

Orocca Capital Limited (Registered number: 13308791)

Report of the Directors
for the Year Ended 30 April 2023


The directors present their report with the financial statements of the company for the year ended 30 April 2023.

DIRECTORS
The directors shown below have held office during the whole of the period from 1 May 2022 to the date of this report.

J Green
Mrs K Green

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:





J Green - Director


5 March 2024

Orocca Capital Limited

Report of the Accountants to the Directors of
Orocca Capital Limited



In order to assist you to fulfil your duties under Companies Act 2006, we have prepared for your approval the financial statements of Orocca Capital Limited for the year ended 30 April 2023 from the company's accounting records and from information and explanations you have given us.

This report is made solely to the Board of Directors of Orocca Capital Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Orocca Capital Limited and state those matters that we have agreed to state to the Board of Directors of Orocca Capital Limited, as a body, in this report in accordance with relevant guidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Orocca Capital Limited and its Board of Directors as a body, for our work or for this report.

It is your duty to ensure that Orocca Capital Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Orocca Capital Limited. You consider that Orocca Capital Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Orocca Capital Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Clay GBP Ltd
St Johns House
16 Church Street
Bromsgrove
Worcestershire
B61 8DN


Date: .............................................

Orocca Capital Limited (Registered number: 13308791)

Abridged Income Statement
for the Year Ended 30 April 2023

Period
1/4/21
Year Ended to
30/4/23 30/4/22
£    £   

OPERATING PROFIT and
PROFIT BEFORE TAXATION - -

Tax on profit - -
PROFIT FOR THE FINANCIAL YEAR - -

Orocca Capital Limited (Registered number: 13308791)

Abridged Balance Sheet
30 April 2023

30.4.23 30.4.22
Notes £    £   
CURRENT ASSETS
Debtors 100 100
TOTAL ASSETS LESS CURRENT LIABILITIES 100 100

CAPITAL AND RESERVES
Called up share capital 4 100 100
SHAREHOLDERS' FUNDS 100 100

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 30 April 2023 in accordance with Section 444(2A) of the Companies Act 2006.

The financial statements were approved by the Board of Directors and authorised for issue on 5 March 2024 and were signed on its behalf by:





J Green - Director


Orocca Capital Limited (Registered number: 13308791)

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


1. STATUTORY INFORMATION

Orocca Capital Limited 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.

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.

Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of a company after deducting all of its liabilities. Where shares are issued, any component that creates a financial liability of the company is presented as a liability in the balance sheet. The corresponding dividends relating to the liability component are charged as an interest expense in the income statement.

Financial assets and liabilities
All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs).

Trade debtors
Trade debtors are recognised initially at transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivable.

Trade creditors
Trade creditors are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as amounts falling due after more than one year.

Equity instruments
Equity instruments are measured at the fair value of the cash or other resources transferred or transferrable, net of the direct costs of issuing or receiving the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.


Orocca Capital Limited (Registered number: 13308791)

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


2. ACCOUNTING POLICIES - continued
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.

3. EMPLOYEES AND DIRECTORS

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

4. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.4.23 30.4.22
value: £    £   
100 Ordinary £1 100 100