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REGISTERED NUMBER: 11741680 (England and Wales)















Unaudited Financial Statements for the Year Ended 30th December 2023

for

Rockabyboo International Limited

Rockabyboo International Limited (Registered number: 11741680)






Contents of the Financial Statements
for the Year Ended 30th December 2023




Page

Balance Sheet 1

Notes to the Financial Statements 2


Rockabyboo International Limited (Registered number: 11741680)

Balance Sheet
30th December 2023

30.12.23 30.12.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 500 1,765

CURRENT ASSETS
Debtors 5 16,879 16,879
Cash at bank 12 12
16,891 16,891
CREDITORS
Amounts falling due within one year 6 6,455 6,095
NET CURRENT ASSETS 10,436 10,796
TOTAL ASSETS LESS CURRENT
LIABILITIES

10,936

12,561

PROVISIONS FOR LIABILITIES 748 843
NET ASSETS 10,188 11,718

CAPITAL AND RESERVES
Called up share capital 7 1,195 1,195
Share premium 93,900 93,900
Retained earnings (84,907 ) (83,377 )
SHAREHOLDERS' FUNDS 10,188 11,718

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

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

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26th September 2024 and were signed on its behalf by:




B T Jones - Director


Rockabyboo International Limited (Registered number: 11741680)

Notes to the Financial Statements
for the Year Ended 30th December 2023

1. COMPANY INFORMATION

Rockabyboo International Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 11741680

Registered office: The Lexicon
10-12 Mount Street
Manchester
M2 5NT

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.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computers 20% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.


Rockabyboo International Limited (Registered number: 11741680)

Notes to the Financial Statements - continued
for the Year Ended 30th December 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 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.

Going concern
The directors are actively seeking further investment, to continue the development of the app, which they hope to ascertain in the coming year. The directors have expressed their support to the company financially and as such believe that the company will continue to operate as a going concern for the foreseeable future.

Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

4. TANGIBLE FIXED ASSETS
Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 31st December 2022
and 30th December 2023 - 10,690 10,690
DEPRECIATION
At 31st December 2022 8,925 - 8,925
Charge for year - 1,265 1,265
At 30th December 2023 8,925 1,265 10,190
NET BOOK VALUE
At 30th December 2023 (8,925 ) 9,425 500
At 30th December 2022 (8,925 ) 10,690 1,765

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.12.23 30.12.22
£    £   
Called up share capital not paid 1,095 1,095
Prepayments 15,784 15,784
16,879 16,879

Rockabyboo International Limited (Registered number: 11741680)

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

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.12.23 30.12.22
£    £   
Directors' current accounts 6,095 5,735
Accrued expenses 360 360
6,455 6,095

7. CALLED UP SHARE CAPITAL

Allotted and issued:
Number: Class: Nominal 30.12.23 30.12.22
value: £    £   
1,195 Share capital 1 1 1,195 1,195

Of the 1,195 Ordinary shares issued 1,095 remain unpaid at the balance sheet date and are shown within other debtors.

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Dividends totalling £0 (2022 - £0) were paid in the year in respect of shares held by the company's directors.

The company operates a joint directors loan account with directors Benjamin Jones and Alexis Jones. During the year the directors introduced £360 (2022: £1,299) and withdrew £nil (2022: £nil). At the balance sheet date, the company owed the directors £6,095 (2022: £5,735).

This loan is interest free and repayable on demand.

9. ULTIMATE CONTROLLING PARTY

The controlling party is the directors.