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REGISTERED NUMBER: 12221096 (England and Wales)








UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2023

FOR

ROCHE STRATEGY LIMITED

ROCHE STRATEGY LIMITED (REGISTERED NUMBER: 12221096)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ROCHE STRATEGY LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST DECEMBER 2023







DIRECTORS: Mr B Roche
Mrs J Roche
Miss C Roche
Miss L Roche





REGISTERED OFFICE: 495 Green Lanes
London
N13 4BS





REGISTERED NUMBER: 12221096 (England and Wales)





ACCOUNTANTS: Avraam Associates Limited
Chartered Accountants
495 Green Lanes
London
N13 4BS

ROCHE STRATEGY LIMITED (REGISTERED NUMBER: 12221096)

BALANCE SHEET
31ST DECEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 44,330 69,708

CURRENT ASSETS
Debtors 5 57,513 136,008
Cash at bank 98,630 44,663
156,143 180,671
CREDITORS
Amounts falling due within one year 6 87,356 153,130
NET CURRENT ASSETS 68,787 27,541
TOTAL ASSETS LESS CURRENT LIABILITIES 113,117 97,249

CREDITORS
Amounts falling due after more than one
year

7

(71,070

)

(79,951

)

PROVISIONS FOR LIABILITIES 9 (11,082 ) (12,332 )
NET ASSETS 30,965 4,966

CAPITAL AND RESERVES
Called up share capital 10 100 100
Retained earnings 30,865 4,866
SHAREHOLDERS' FUNDS 30,965 4,966

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

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

ROCHE STRATEGY LIMITED (REGISTERED NUMBER: 12221096)

BALANCE SHEET - continued
31ST DECEMBER 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 13th September 2024 and were signed on its behalf by:





Mr B Roche - Director


ROCHE STRATEGY LIMITED (REGISTERED NUMBER: 12221096)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2023

1. STATUTORY INFORMATION

Roche Strategy 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 33% 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 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
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

ROCHE STRATEGY LIMITED (REGISTERED NUMBER: 12221096)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST DECEMBER 2023

3. EMPLOYEES AND DIRECTORS

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

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st January 2023 106,868
Additions 873
At 31st December 2023 107,741
DEPRECIATION
At 1st January 2023 37,160
Charge for year 26,251
At 31st December 2023 63,411
NET BOOK VALUE
At 31st December 2023 44,330
At 31st December 2022 69,708

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1st January 2023
and 31st December 2023 104,363
DEPRECIATION
At 1st January 2023 34,788
Charge for year 26,090
At 31st December 2023 60,878
NET BOOK VALUE
At 31st December 2023 43,485
At 31st December 2022 69,575

ROCHE STRATEGY LIMITED (REGISTERED NUMBER: 12221096)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST DECEMBER 2023

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 35,200 51,000
Other debtors 22,313 85,008
57,513 136,008

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Hire purchase contracts (see note 8) 8,880 8,880
Trade creditors 3,992 4,017
Taxation and social security 67,797 20,847
Other creditors 6,687 119,386
87,356 153,130

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Hire purchase contracts (see note 8) 71,070 79,951

8. LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

2023 2022
£    £   
Net obligations repayable:
Within one year 8,880 8,880
Between one and five years 71,070 79,951
79,950 88,831

9. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 11,082 12,332

Deferred
tax
£   
Balance at 1st January 2023 12,332
Provided during year (1,250 )
Balance at 31st December 2023 11,082

ROCHE STRATEGY LIMITED (REGISTERED NUMBER: 12221096)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST DECEMBER 2023

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary £1 100 100