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REGISTERED NUMBER: 12298756 (England and Wales)










Unaudited Financial Statements for the Year Ended 30 November 2023

for

Rocafella Leisure Holdings Limited

Rocafella Leisure Holdings Limited (Registered number: 12298756)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Rocafella Leisure Holdings Limited

Company Information
for the Year Ended 30 November 2023







DIRECTORS: C Hayes
M S Hall
M Heath
J R S Smith





REGISTERED OFFICE: The Granary
Office 7a Barton Road
Worsley
Manchester
M28 2EB





REGISTERED NUMBER: 12298756 (England and Wales)





ACCOUNTANTS: Parkins Accountants Ltd
T/A, Parkins, Chartered Accountants
Moor Park House
Bawtry Rd
Wickersley
Rotherham
South Yorkshire
S66 2BL

Rocafella Leisure Holdings Limited (Registered number: 12298756)

Balance Sheet
30 November 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 4,841 1,063
Investments 5 70 70
4,911 1,133

CURRENT ASSETS
Debtors 6 385,699 428,529
Cash at bank 8 25,930
385,707 454,459
CREDITORS
Amounts falling due within one year 7 617,375 461,498
NET CURRENT LIABILITIES (231,668 ) (7,039 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(226,757

)

(5,906

)

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings (227,757 ) (6,906 )
(226,757 ) (5,906 )

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

Rocafella Leisure Holdings Limited (Registered number: 12298756)

Balance Sheet - continued
30 November 2023


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 30 August 2024 and were signed on its behalf by:




C Hayes - Director M S Hall - Director




M Heath - Director J R S Smith - Director


Rocafella Leisure Holdings Limited (Registered number: 12298756)

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

1. STATUTORY INFORMATION

Rocafella Leisure Holdings 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 33% on cost

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Rocafella Leisure Holdings Limited (Registered number: 12298756)

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2022 - 4 ) .

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 December 2022 2,356
Additions 6,845
At 30 November 2023 9,201
DEPRECIATION
At 1 December 2022 1,293
Charge for year 3,067
At 30 November 2023 4,360
NET BOOK VALUE
At 30 November 2023 4,841
At 30 November 2022 1,063

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 December 2022
and 30 November 2023 70
NET BOOK VALUE
At 30 November 2023 70
At 30 November 2022 70

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors - 336,000
Other debtors 385,699 92,529
385,699 428,529

Rocafella Leisure Holdings Limited (Registered number: 12298756)

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

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 2,000 -
Trade creditors 102,688 9,200
Social security and other taxes - 51,231
VAT 49,753 66,466
Other creditors 384,782 329,955
Directors' current accounts 56,552 1,646
Accrued expenses 21,600 3,000
617,375 461,498