Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-313falseNo description of principal activityfalse2022-11-14trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC750325 2022-11-13 SC750325 2022-11-14 2024-03-31 SC750325 2021-11-14 2022-11-13 SC750325 2024-03-31 SC750325 c:Director1 2022-11-14 2024-03-31 SC750325 c:Director1 2024-03-31 SC750325 c:Director2 2022-11-14 2024-03-31 SC750325 c:Director2 2024-03-31 SC750325 c:Director3 2022-11-14 2024-03-31 SC750325 c:Director3 2024-03-31 SC750325 c:RegisteredOffice 2022-11-14 2024-03-31 SC750325 d:PlantMachinery 2022-11-14 2024-03-31 SC750325 d:PlantMachinery 2024-03-31 SC750325 d:PlantMachinery d:OwnedOrFreeholdAssets 2022-11-14 2024-03-31 SC750325 d:CurrentFinancialInstruments 2024-03-31 SC750325 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 SC750325 d:ShareCapital 2024-03-31 SC750325 d:RetainedEarningsAccumulatedLosses 2024-03-31 SC750325 c:OrdinaryShareClass1 2022-11-14 2024-03-31 SC750325 c:OrdinaryShareClass1 2024-03-31 SC750325 c:FRS102 2022-11-14 2024-03-31 SC750325 c:AuditExempt-NoAccountantsReport 2022-11-14 2024-03-31 SC750325 c:FullAccounts 2022-11-14 2024-03-31 SC750325 c:PrivateLimitedCompanyLtd 2022-11-14 2024-03-31 SC750325 e:PoundSterling 2022-11-14 2024-03-31 xbrli:shares iso4217:GBP xbrli:pure










ROCCA FINE FOODS LTD
FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

 
ROCCA FINE FOODS LTD
 

COMPANY INFORMATION


Directors
Mr B A Lawrence (appointed 14 November 2022)
Mr M Paterna (appointed 14 November 2022)
M A Quadrini (appointed 14 November 2022)




Registered number
SC750325



Registered office
33 Bell Street
St Andrews

KY16 9UR




Accountants
EQ Accountants Limited
Chartered Accountants

14 City Quay

Dundee

DD1 3JA





 
ROCCA FINE FOODS LTD
REGISTERED NUMBER: SC750325

BALANCE SHEET
AS AT 31 MARCH 2024

2024
£

Fixed assets
  

Tangible assets
  
7,304

  
7,304

Current assets
  

Debtors: amounts falling due within one year
  
4,652

Cash at bank and in hand
  
1,451

  
6,103

Creditors: amounts falling due within one year
  
(56,497)

Net current (liabilities)/assets
  
 
 
(50,394)

Total assets less current liabilities
  
(43,090)

  

Net (liabilities)/assets
  
(43,090)


Capital and reserves
  

Called up share capital 
  
100

Profit and loss account
  
(43,190)

  
(43,090)


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question 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 financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 13 August 2024.




Mr B A Lawrence
Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
ROCCA FINE FOODS LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

1.


General information

Rocca Fine Foods Ltd is a private company, limited by shares, and incorporated in Scotland with the registration number SC750325. The registered office is 33 Bell Street, St Andrews, Fife, KY16 9UR.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

These accounts have been prepared on the going concern basis, on the understanding that the directors will continue to provide financial support to the company. 

 
2.3

Revenue

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:

Sale of goods

Turnover from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of turnover can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Page 2

 
ROCCA FINE FOODS LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.


Plant and machinery
-
25%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.


3.


Employees




The average monthly number of employees, including directors, during the period was 3.


4.


Tangible fixed assets





Plant and machinery

£



Cost or valuation


Additions
9,738



At 31 March 2024

9,738



Depreciation


Charge for the period on owned assets
2,434



At 31 March 2024

2,434



Net book value



At 31 March 2024
7,304

Page 3

 
ROCCA FINE FOODS LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

5.


Debtors

2024
£


Other debtors
4,552

Called up share capital not paid
100

4,652



6.


Creditors: Amounts falling due within one year

2024
£

Trade creditors
2,383

Accruals and deferred income
1,500

Other creditors
52,614

56,497



7.


Share capital

2024
£
Allotted, called up and partly paid


100 Ordinary shares of £1.00 each
100

The company was incorporated on 14 November 2022 with 100 Ordinary £1 shares issued at par value. 



Page 4