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REGISTERED NUMBER: 07458553 (England and Wales)















Unaudited Financial Statements

for the Period 1 May 2022 to 31 October 2023

for

ROC HEALTH SERVICES LIMITED

ROC HEALTH SERVICES LIMITED (REGISTERED NUMBER: 07458553)

Contents of the Financial Statements
for the Period 1 May 2022 to 31 October 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ROC HEALTH SERVICES LIMITED

Company Information
for the Period 1 May 2022 to 31 October 2023







DIRECTOR: C Romete





REGISTERED OFFICE: C/O Thrings Llp
6 Drakes Meadow
Swindon
SN3 3LL





REGISTERED NUMBER: 07458553 (England and Wales)






ROC HEALTH SERVICES LIMITED (REGISTERED NUMBER: 07458553)

Balance Sheet
31 October 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 28,119 33,744
Tangible assets 5 482,506 1,141,515
510,625 1,175,259

CURRENT ASSETS
Debtors 6 208,771 464,109
Investments 7 899 -
Cash at bank 368 948,303
210,038 1,412,412
CREDITORS
Amounts falling due within one year 8 744,179 1,216,452
NET CURRENT (LIABILITIES)/ASSETS (534,141 ) 195,960
TOTAL ASSETS LESS CURRENT
LIABILITIES

(23,516

)

1,371,219

CREDITORS
Amounts falling due after more than one year 9 - (213,538 )

PROVISIONS FOR LIABILITIES (111,210 ) (111,210 )
NET (LIABILITIES)/ASSETS (134,726 ) 1,046,471

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings (134,727 ) 1,046,470
(134,726 ) 1,046,471

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 October 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 October 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

ROC HEALTH SERVICES LIMITED (REGISTERED NUMBER: 07458553)

Balance Sheet - continued
31 October 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 director and authorised for issue on 9 September 2024 and were signed by:





C Romete - Director


ROC HEALTH SERVICES LIMITED (REGISTERED NUMBER: 07458553)

Notes to the Financial Statements
for the Period 1 May 2022 to 31 October 2023


1. STATUTORY INFORMATION

Roc Health Services 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2011, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of ten years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 10% on cost
Plant and machinery - 15% on cost
Fixtures and fittings - 15% on cost
Computer equipment - 33% on cost

Taxation
Taxation for the period 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.


ROC HEALTH SERVICES LIMITED (REGISTERED NUMBER: 07458553)

Notes to the Financial Statements - continued
for the Period 1 May 2022 to 31 October 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 period 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.

3. EMPLOYEES AND DIRECTORS

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

4. INTANGIBLE FIXED ASSETS
Patents
and
Goodwill licences Totals
£    £    £   
COST
At 1 May 2022
and 31 October 2023 75,000 1,210 76,210
AMORTISATION
At 1 May 2022 41,256 1,210 42,466
Amortisation for period 5,625 - 5,625
At 31 October 2023 46,881 1,210 48,091
NET BOOK VALUE
At 31 October 2023 28,119 - 28,119
At 30 April 2022 33,744 - 33,744

ROC HEALTH SERVICES LIMITED (REGISTERED NUMBER: 07458553)

Notes to the Financial Statements - continued
for the Period 1 May 2022 to 31 October 2023


5. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and Computer
property machinery fittings equipment Totals
£    £    £    £    £   
COST
At 1 May 2022 664,675 691,889 88,701 74,374 1,519,639
Additions - 108,755 - - 108,755
Disposals - (710,644 ) (88,701 ) (74,374 ) (873,719 )
At 31 October 2023 664,675 90,000 - - 754,675
DEPRECIATION
At 1 May 2022 135,342 172,748 34,681 35,353 378,124
Charge for period 99,702 84,672 7,008 11,267 202,649
Eliminated on disposal - (220,295 ) (41,689 ) (46,620 ) (308,604 )
At 31 October 2023 235,044 37,125 - - 272,169
NET BOOK VALUE
At 31 October 2023 429,631 52,875 - - 482,506
At 30 April 2022 529,333 519,141 54,020 39,021 1,141,515

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors (32,386 ) 301,264
Amounts owed by participating interests 66,976 -
Other debtors 174,181 162,845
208,771 464,109

7. CURRENT ASSET INVESTMENTS
2023 2022
£    £   
Shares in group undertakings 899 -

ROC HEALTH SERVICES LIMITED (REGISTERED NUMBER: 07458553)

Notes to the Financial Statements - continued
for the Period 1 May 2022 to 31 October 2023


8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 129,893 39,239
Hire purchase contracts 56,483 28,512
Trade creditors 241,408 411,840
Amounts owed to group undertakings 116,717 -
Amounts owed to participating interests - 104,380
Taxation and social security 40,965 581,125
Other creditors 158,713 51,356
744,179 1,216,452

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans - 143,321
Hire purchase contracts - 70,217
- 213,538

10. ULTIMATE CONTROLLING PARTY

The controlling party is ROC Health Group Limited.