IRIS Accounts Production v23.4.0.336 12569625 Board of Directors 1.5.22 30.4.23 30.4.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh125696252022-04-30125696252023-04-30125696252022-05-012023-04-30125696252021-04-30125696252021-05-012022-04-30125696252022-04-3012569625ns15:EnglandWales2022-05-012023-04-3012569625ns14:PoundSterling2022-05-012023-04-3012569625ns10:Director12022-05-012023-04-3012569625ns10:PrivateLimitedCompanyLtd2022-05-012023-04-3012569625ns10:SmallEntities2022-05-012023-04-3012569625ns10:AuditExempt-NoAccountantsReport2022-05-012023-04-3012569625ns10:SmallCompaniesRegimeForDirectorsReport2022-05-012023-04-3012569625ns10:SmallCompaniesRegimeForAccounts2022-05-012023-04-3012569625ns10:FullAccounts2022-05-012023-04-3012569625ns10:Director22022-05-012023-04-3012569625ns10:Director32022-05-012023-04-3012569625ns10:RegisteredOffice2022-05-012023-04-3012569625ns5:CurrentFinancialInstruments2023-04-3012569625ns5:CurrentFinancialInstruments2022-04-3012569625ns5:ShareCapital2023-04-3012569625ns5:ShareCapital2022-04-3012569625ns5:RetainedEarningsAccumulatedLosses2023-04-3012569625ns5:RetainedEarningsAccumulatedLosses2022-04-3012569625ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-04-3012569625ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-04-30
REGISTERED NUMBER: 12569625 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2023

for

Rockhold Kew Limited

Rockhold Kew Limited (Registered number: 12569625)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Rockhold Kew Limited

Company Information
for the Year Ended 30 April 2023







DIRECTORS: E S Nunes De Paiva
M R Johnson
J P Wilkins





REGISTERED OFFICE: 3rd Floor
140 Brompton Road
London
SW3 1HY





REGISTERED NUMBER: 12569625 (England and Wales)





ACCOUNTANTS: Dilena Limited
Nicholson House
41 Thames Street
Weybridge
Surrey
KT13 8JG

Rockhold Kew Limited (Registered number: 12569625)

Balance Sheet
30 April 2023

30.4.23 30.4.22
Notes £    £   
CURRENT ASSETS
Stocks 3,870,873 3,154,569
Debtors 4 4,654 7,661
Cash at bank 15,750 66,138
3,891,277 3,228,368
CREDITORS
Amounts falling due within one year 5 3,893,608 3,230,604
NET CURRENT LIABILITIES (2,331 ) (2,236 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(2,331

)

(2,236

)

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings (2,332 ) (2,237 )
SHAREHOLDERS' FUNDS (2,331 ) (2,236 )

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 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 April 2024 and were signed on its behalf by:





E S Nunes De Paiva - Director


Rockhold Kew Limited (Registered number: 12569625)

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

1. STATUTORY INFORMATION

Rockhold Kew 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Stocks of work in progress relate to property under development and are held at the lower of cost and net realisable value.

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.

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.

Rockhold Kew Limited (Registered number: 12569625)

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

2. ACCOUNTING POLICIES - continued

Going concern
At the balance sheet date the company's liabilities exceed its assets. The company has received assurance from its directors that they will continue to give financial support to the company for a minimum of twelve months from the date of signing the financial statements.

On this basis, the directors consider it appropriate to prepare accounts on a going concern basis. However, should the financial support mentioned above not be forthcoming, the going concern basis used in preparing the financial statements may be invalid and adjustments would be required to reduce the value of assets to their realisable amount and to provide for any further liabilities which may arise. The financial statements presented do not include any adjustment to the company's assets or liabilities that might be necessary should this basis not continue to be appropriate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2022 - 3 ) .

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.23 30.4.22
£    £   
Trade debtors 2,380 2,720
Other debtors 2,274 4,941
4,654 7,661

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.23 30.4.22
£    £   
Trade creditors 15,596 7,709
Amounts owed to group undertakings 3,831,128 3,185,011
Other creditors 46,884 37,884
3,893,608 3,230,604