1 January 2023 false No description of principal activity Taxfiler 2024.5 OC338020business:LimitedLiabilityPartnershipLLP2023-01-012023-12-31 OC3380202022-12-31 OC3380202023-01-012023-12-31 OC338020business:AuditExemptWithAccountantsReport2023-01-012023-12-31 OC338020business:FullAccounts2023-01-012023-12-31 OC3380202023-12-31 OC338020business:PartnerLLP12023-01-012023-12-31 OC338020business:PartnerLLP22023-01-012023-12-31 OC338020business:RegisteredOffice2023-01-012023-12-31 OC3380202022-12-31 OC338020core:WithinOneYear2023-12-31 OC338020core:WithinOneYear2022-12-31 OC338020core:AfterOneYear2023-12-31 OC338020core:AfterOneYear2022-12-31 OC338020core:ShareCapital2023-12-31 OC338020core:ShareCapital2022-12-31 OC338020core:RetainedEarningsAccumulatedLosses2023-12-31 OC338020core:RetainedEarningsAccumulatedLosses2022-12-31 OC338020business:SmallEntities2023-01-012023-12-31 OC338020core:LandBuildings2023-01-012023-12-31 OC338020core:MotorVehicles2023-01-012023-12-31 OC338020core:FurnitureFittings2023-01-012023-12-31 OC338020core:ComputerEquipment2023-01-012023-12-31 OC338020countries:EnglandWales2023-01-012023-12-31 OC338020core:Goodwill2022-12-31 OC338020core:Goodwill2023-12-31 OC338020core:LandBuildings2022-12-31 OC338020core:PlantMachinery2022-12-31 OC338020core:MotorVehicles2022-12-31 OC338020core:ComputerEquipment2022-12-31 OC338020core:LandBuildings2023-12-31 OC338020core:PlantMachinery2023-12-31 OC338020core:MotorVehicles2023-12-31 OC338020core:ComputerEquipment2023-12-31 OC338020core:PlantMachinery2023-01-012023-12-31 OC3380202022-01-012022-12-31 iso4217:GBP xbrli:pure
Registered No. OC338020 (England and Wales)
The Rock Shop LLP Unaudited accounts for the year ended 31 December 2023
The Rock Shop LLP LLP Information for the year ended 31 December 2023
Designated members
Mr Keith Albert Binning
Miss Michelle Anita Kureen
Registered Number
OC338020 (England and Wales)
Registered Office
91-93 High Street Shanklin Isle of Wight PO37 6NR
Accountants
Martin Bridges & Co 39 High Street Shanklin Isle of Wight PO37 6JJ
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The Rock Shop LLP Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
250,690 
253,231 
Current assets
Inventories
30,871 
30,871 
Debtors
2,628 
1,362 
Cash at bank and in hand
183,678 
226,989 
217,177 
259,222 
Creditors: amounts falling due within one year
(6,774)
(9,713)
Net current assets
210,403 
249,509 
Total assets less current liabilities
461,093 
502,740 
Creditors: amounts falling due after more than one year
(89,963)
(98,354)
Net assets attributable to members
371,130 
404,386 
Represented by:
Members' other interests
Members' capital classified as equity
163,028 
205,945 
Other reserves
208,102 
198,441 
371,130 
404,386 
371,130 
404,386 
Total members' interests
Members' other interests
371,130 
404,386 
371,130 
404,386 
For the year ending 31 December 2023 the LLP was entitled to exemption under section 477 of the Companies Act 2006 (as applied to LLPs) relating to small LLPs.
The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 (as applied to LLPs) with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime. The profit and loss account has not been delivered to the Registrar of Companies.
Approved by the members on 26 September 2024.
Miss Michelle Anita Kureen Designated member Limited Liability Partnership Registration No. OC338020
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The Rock Shop LLP Notes to the Accounts for the year ended 31 December 2023
1
Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard) and the Statement of Recommended Practice (SORP), Accounting by Limited Liability Partnerships.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
1 %
Motor vehicles
100 %
Fixtures & fittings
25 %
Computer equipment
25 %
2
Statutory information
The Rock Shop LLP is a limited liability partnership, incorporated in England and Wales, registration number OC338020. Its registered office is 91-93 High Street, Shanklin, Isle of Wight, PO37 6NR.
3
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 January 2023
1,000 
At 31 December 2023
1,000 
Amortisation
At 1 January 2023
1,000 
At 31 December 2023
1,000 
Net book value
At 31 December 2023
- 
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The Rock Shop LLP Notes to the Accounts for the year ended 31 December 2023
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 January 2023
276,311 
15,804 
3,250 
4,369 
299,734 
At 31 December 2023
276,311 
15,804 
3,250 
4,369 
299,734 
Depreciation
At 1 January 2023
24,757 
15,054 
3,173 
3,519 
46,503 
Charge for the year
2,063 
188 
77 
213 
2,541 
At 31 December 2023
26,820 
15,242 
3,250 
3,732 
49,044 
Net book value
At 31 December 2023
249,491 
562 
- 
637 
250,690 
At 31 December 2022
251,554 
750 
77 
850 
253,231 
5
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
609 
43 
Trade creditors
723 
1,285 
Taxes and social security costs
- 
4,816 
Accruals
5,442 
3,569 
6,774 
9,713 
6
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
89,963 
98,354 
Loans and other debts due to members rank equally with debts due to other unsecured creditors in the event of a winding up.
8
Average number of employees
During the year the average number of employees was 10 (2022: 10).
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