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REGISTERED NUMBER: SC337923 (Scotland)















Financial Statements

for the Year Ended

31st March 2024

for

Rock Building & Preservation Services
Limited

Rock Building & Preservation Services
Limited (Registered number: SC337923)






Contents of the Financial Statements
for the Year Ended 31st March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Certified Accountants' Report 6

Rock Building & Preservation Services
Limited

Company Information
for the Year Ended 31st March 2024







DIRECTORS: T R Muir
G Muir





REGISTERED OFFICE: Unit 3 Meadow Mill Blackness Trading Pre
West Henderson Wynd
Dundee
DD1 5BY





REGISTERED NUMBER: SC337923 (Scotland)





ACCOUNTANTS: AWH
Chartered Certified Accountants
Fort Street House
63 Fort Street
Broughty Ferry
Dundee
Angus
DD5 2AB

Rock Building & Preservation Services
Limited (Registered number: SC337923)

Balance Sheet
31st March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 28,385 12,117

CURRENT ASSETS
Debtors 5 16,382 26,591
Cash at bank 30,754 4,424
47,136 31,015
CREDITORS
Amounts falling due within one year 6 28,695 32,267
NET CURRENT ASSETS/(LIABILITIES) 18,441 (1,252 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

46,826

10,865

CREDITORS
Amounts falling due after more than one
year

7

19,522

-
NET ASSETS 27,304 10,865

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 27,302 10,863
SHAREHOLDERS' FUNDS 27,304 10,865

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

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

Rock Building & Preservation Services
Limited (Registered number: SC337923)

Balance Sheet - continued
31st 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 13th August 2024 and were signed on its behalf by:




G Muir - Director



T R Muir - Director


Rock Building & Preservation Services
Limited (Registered number: SC337923)

Notes to the Financial Statements
for the Year Ended 31st March 2024

1. STATUTORY INFORMATION

Rock Building & Preservation Services Limited is a private company, limited by shares , registered in Scotland. 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.
Plant and machinery etc - Straight line over 5 years

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
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 4 ) .

Rock Building & Preservation Services
Limited (Registered number: SC337923)

Notes to the Financial Statements - continued
for the Year Ended 31st March 2024

4. TANGIBLE FIXED ASSETS
Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1st April 2023 8,280 23,328 723 32,331
Additions - 28,290 - 28,290
Disposals - (12,028 ) - (12,028 )
At 31st March 2024 8,280 39,590 723 48,593
DEPRECIATION
At 1st April 2023 4,916 14,699 599 20,214
Charge for year 673 6,398 24 7,095
Eliminated on disposal - (7,101 ) - (7,101 )
At 31st March 2024 5,589 13,996 623 20,208
NET BOOK VALUE
At 31st March 2024 2,691 25,594 100 28,385
At 31st March 2023 3,364 8,629 124 12,117

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 16,382 26,591

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Hire purchase contracts 5,928 -
Trade creditors 8,824 14,861
Taxation and social security 6,408 16,231
Other creditors 7,535 1,175
28,695 32,267

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.24 31.3.23
£    £   
Hire purchase contracts 19,522 -

Chartered Certified Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Rock Building & Preservation Services
Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Rock Building & Preservation Services Limited for the year ended 31st March 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Rock Building & Preservation Services Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Rock Building & Preservation Services Limited and state those matters that we have agreed to state to the Board of Directors of Rock Building & Preservation Services Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Rock Building & Preservation Services Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Rock Building & Preservation Services Limited. You consider that Rock Building & Preservation Services Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Rock Building & Preservation Services Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






AWH
Chartered Certified Accountants
Fort Street House
63 Fort Street
Broughty Ferry
Dundee
Angus
DD5 2AB


13th August 2024