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REGISTERED NUMBER: 00523787 (England and Wales)










ROCHEFREIGHT UK LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024






ROCHEFREIGHT UK LIMITED (REGISTERED NUMBER: 00523787)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


ROCHEFREIGHT UK LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DIRECTORS: C Roche
D Roche
T J Powell



SECRETARY: D Roche



REGISTERED OFFICE: Prospect Park
Queensway
Swansea
SA5 4ED



REGISTERED NUMBER: 00523787 (England and Wales)



ACCOUNTANTS: Bevan Buckland LLP
Chartered Accountants
45 High Street
Haverfordwest
Pembrokeshire
SA61 2BP



BANKERS: Lloyds Bank plc
7 Victoria Place
Haverfordwest
Pembrokeshire
SA61 2JX

ROCHEFREIGHT UK LIMITED (REGISTERED NUMBER: 00523787)

STATEMENT OF FINANCIAL POSITION
31 MARCH 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,100,699 960,955
Investments 5 1,250 1,250
1,101,949 962,205

CURRENT ASSETS
Debtors 6 933,119 800,874
Cash at bank 468,370 252,871
1,401,489 1,053,745
CREDITORS
Amounts falling due within one year 7 1,319,504 1,065,522
NET CURRENT ASSETS/(LIABILITIES) 81,985 (11,777 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,183,934

950,428

CREDITORS
Amounts falling due after more than one
year

8

(421,882

)

(292,010

)

PROVISIONS FOR LIABILITIES (93,899 ) -
NET ASSETS 668,153 658,418

CAPITAL AND RESERVES
Called up share capital 12,500 12,500
Retained earnings 655,653 645,918
SHAREHOLDERS' FUNDS 668,153 658,418

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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.

ROCHEFREIGHT UK LIMITED (REGISTERED NUMBER: 00523787)

STATEMENT OF FINANCIAL POSITION - continued
31 MARCH 2024


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 4 September 2024 and were signed on its behalf by:




C Roche - Director D Roche - Director




T J Powell - Director


ROCHEFREIGHT UK LIMITED (REGISTERED NUMBER: 00523787)

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

1. STATUTORY INFORMATION

Rochefreight UK 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.
Fixtures & Fittings - 20% on cost
Office equipment - 20% on cost
Motor vehicles - 25% on 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

ROCHEFREIGHT UK LIMITED (REGISTERED NUMBER: 00523787)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

2. ACCOUNTING POLICIES - continued

Fixed asset investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 44 (2023 - 50 ) .

4. TANGIBLE FIXED ASSETS
Fixtures Office Motor
& Fittings equipment vehicles Totals
£    £    £    £   
COST
At 1 April 2023 515,629 92,856 1,327,834 1,936,319
Additions 256,998 44,342 276,500 577,840
Disposals - - (216,339 ) (216,339 )
At 31 March 2024 772,627 137,198 1,387,995 2,297,820
DEPRECIATION
At 1 April 2023 218,671 65,263 691,430 975,364
Charge for year 97,327 11,084 252,744 361,155
Eliminated on disposal - - (139,398 ) (139,398 )
At 31 March 2024 315,998 76,347 804,776 1,197,121
NET BOOK VALUE
At 31 March 2024 456,629 60,851 583,219 1,100,699
At 31 March 2023 296,958 27,593 636,404 960,955

5. FIXED ASSET INVESTMENTS
Unlisted
investments
£   
COST
At 1 April 2023
and 31 March 2024 1,250
NET BOOK VALUE
At 31 March 2024 1,250
At 31 March 2023 1,250

ROCHEFREIGHT UK LIMITED (REGISTERED NUMBER: 00523787)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 678,666 670,621
Other debtors 254,453 130,253
933,119 800,874

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 218,318 177,739
Trade creditors 459,954 190,854
Amounts owed to associated company 507,018 558,768
Taxation and social security 51,558 74,022
Other creditors 82,656 64,139
1,319,504 1,065,522

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 22,500 32,500
Hire purchase contracts 399,382 259,510
421,882 292,010

9. CONTINGENT LIABILITIES

A rent contingency of £100,000 is payable if the lease is not extended.

10. RELATED PARTY DISCLOSURES

During the year the directors made funds available to the company to assist with the provision of working capital. The loan was interest free, unsecured and repayable on demand. The amount outstanding at the balance sheet date was £725 (2023 £725).