IRIS Accounts Production v24.2.0.383 05812909 director 1.7.23 30.6.24 30.6.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh058129092023-06-30058129092024-06-30058129092023-07-012024-06-30058129092022-06-30058129092022-07-012023-06-30058129092023-06-3005812909ns15:EnglandWales2023-07-012024-06-3005812909ns14:PoundSterling2023-07-012024-06-3005812909ns10:Director12023-07-012024-06-3005812909ns10:PrivateLimitedCompanyLtd2023-07-012024-06-3005812909ns10:SmallEntities2023-07-012024-06-3005812909ns10:AuditExempt-NoAccountantsReport2023-07-012024-06-3005812909ns10:SmallCompaniesRegimeForDirectorsReport2023-07-012024-06-3005812909ns10:SmallCompaniesRegimeForAccounts2023-07-012024-06-3005812909ns10:FullAccounts2023-07-012024-06-3005812909ns10:CompanySecretary12023-07-012024-06-3005812909ns10:RegisteredOffice2023-07-012024-06-3005812909ns5:CurrentFinancialInstruments2024-06-3005812909ns5:CurrentFinancialInstruments2023-06-3005812909ns5:ShareCapital2024-06-3005812909ns5:ShareCapital2023-06-3005812909ns5:RetainedEarningsAccumulatedLosses2024-06-3005812909ns5:RetainedEarningsAccumulatedLosses2023-06-3005812909ns5:FurnitureFittings2023-07-012024-06-3005812909ns5:ComputerEquipment2023-07-012024-06-3005812909ns5:PlantMachinery2023-06-3005812909ns5:PlantMachinery2023-07-012024-06-3005812909ns5:PlantMachinery2024-06-3005812909ns5:PlantMachinery2023-06-3005812909ns5:WithinOneYearns5:CurrentFinancialInstruments2024-06-3005812909ns5:WithinOneYearns5:CurrentFinancialInstruments2023-06-30
REGISTERED NUMBER: 05812909 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 June 2024

for

ROCHE ASSOCIATES LTD

ROCHE ASSOCIATES LTD (REGISTERED NUMBER: 05812909)

Contents of the Financial Statements
FOR THE YEAR ENDED 30 JUNE 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ROCHE ASSOCIATES LTD

Company Information
FOR THE YEAR ENDED 30 JUNE 2024







DIRECTOR: P A Munday





SECRETARY: P A Munday





REGISTERED OFFICE: Ferrari House
258 Field End Road
Eastcote
Middlesex
HA4 9UU





REGISTERED NUMBER: 05812909 (England and Wales)





ACCOUNTANTS: Diverset Limited
Chartered Accountants
Ferrari House
258 Field End Road
Ruislip
Middlesex
HA4 9UU

ROCHE ASSOCIATES LTD (REGISTERED NUMBER: 05812909)

Balance Sheet
30 JUNE 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 4,693 4,757

CURRENT ASSETS
Debtors 5 25,907 23,789
Cash at bank 2,345 2,466
28,252 26,255
CREDITORS
Amounts falling due within one year 6 31,237 26,833
NET CURRENT LIABILITIES (2,985 ) (578 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,708 4,179

PROVISIONS FOR LIABILITIES 1,173 1,189
NET ASSETS 535 2,990

CAPITAL AND RESERVES
Called up share capital 200 200
Retained earnings 335 2,790
SHAREHOLDERS' FUNDS 535 2,990

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 ASSOCIATES LTD (REGISTERED NUMBER: 05812909)

Balance Sheet - continued
30 JUNE 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 director and authorised for issue on 25 September 2024 and were signed by:





P A Munday - Director


ROCHE ASSOCIATES LTD (REGISTERED NUMBER: 05812909)

Notes to the Financial Statements
FOR THE YEAR ENDED 30 JUNE 2024


1. STATUTORY INFORMATION

Roche Associates Ltd 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.

The directors have concluded that the company is and remains a going concern based on the company's current performance and future workflow expectations.

Turnover
Turnover represents amounts receivable for goods and services net of VAT and trade discounts.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance
Computer equipment - 25% on reducing balance

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.

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 year was 3 (2023 - 2 ) .

ROCHE ASSOCIATES LTD (REGISTERED NUMBER: 05812909)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 30 JUNE 2024


4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 July 2023 41,316
Additions 1,500
At 30 June 2024 42,816
DEPRECIATION
At 1 July 2023 36,559
Charge for year 1,564
At 30 June 2024 38,123
NET BOOK VALUE
At 30 June 2024 4,693
At 30 June 2023 4,757

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 9,240 9,120
Directors' current accounts 15,043 13,045
Prepayments 1,624 1,624
25,907 23,789

Interest is charged at the official rate and no repayment terms have been set on the Directors' loan account.

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Taxation and social security 27,389 21,367
Other creditors 3,848 5,466
31,237 26,833

7. CONTROLLING PARTY

The controlling party is P A Munday.