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REGISTERED NUMBER: 11325717 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2024

FOR

ROC HEATING & MECHANICAL SERVICES
LIMITED

ROC HEATING & MECHANICAL SERVICES
LIMITED (REGISTERED NUMBER: 11325717)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ROC HEATING & MECHANICAL SERVICES
LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTORS: R Neal
C A Neal





REGISTERED OFFICE: 57 Halford Lane
Coventry
United Kingdom
West Midlands
CV6 2HF





REGISTERED NUMBER: 11325717 (England and Wales)





ACCOUNTANTS: Askews Chartered Certified Accountants
5 The Quadrant
Coventry
West Midlands
CV1 2EL

ROC HEATING & MECHANICAL SERVICES
LIMITED (REGISTERED NUMBER: 11325717)

BALANCE SHEET
30 APRIL 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 385 6,656

CURRENT ASSETS
Debtors 5 12,800 586
Cash at bank 205,059 201,718
217,859 202,304
CREDITORS
Amounts falling due within one year 6 76,343 82,305
NET CURRENT ASSETS 141,516 119,999
TOTAL ASSETS LESS CURRENT
LIABILITIES

141,901

126,655

CREDITORS
Amounts falling due after more than one
year

7

(4,088

)

(7,471

)

PROVISIONS FOR LIABILITIES (96 ) (1,265 )
NET ASSETS 137,717 117,919

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 9 137,617 117,819
137,717 117,919

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

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

ROC HEATING & MECHANICAL SERVICES
LIMITED (REGISTERED NUMBER: 11325717)

BALANCE SHEET - continued
30 APRIL 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 9 October 2024 and were signed on its behalf by:





C A Neal - Director


ROC HEATING & MECHANICAL SERVICES
LIMITED (REGISTERED NUMBER: 11325717)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024


1. STATUTORY INFORMATION

Roc Heating & Mechanical Services 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.

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 - 25% Straight line
Motor vehicles - 25% Straight line
Computer equipment - 33% per annum of 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - 2 ).

ROC HEATING & MECHANICAL SERVICES
LIMITED (REGISTERED NUMBER: 11325717)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024


4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 May 2023
and 30 April 2024 4,500 22,764 1,806 29,070
DEPRECIATION
At 1 May 2023 4,500 17,073 841 22,414
Charge for year - 5,691 580 6,271
At 30 April 2024 4,500 22,764 1,421 28,685
NET BOOK VALUE
At 30 April 2024 - - 385 385
At 30 April 2023 - 5,691 965 6,656

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 12,135 -
Prepayments 665 586
12,800 586

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts (see note 8) 3,431 3,043
Trade creditors 33,641 33,220
Corporation tax 22,724 22,222
Social security & other taxes (52 ) -
VAT 10,827 20,290
Wages account 1,516 -
Directors' loan accounts 2,253 1,940
Accrued expenses 2,003 1,590
76,343 82,305

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans (see note 8) 4,088 7,471

ROC HEATING & MECHANICAL SERVICES
LIMITED (REGISTERED NUMBER: 11325717)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024


8. LOANS

An analysis of the maturity of loans is given below:

2024 2023
£    £   
Amounts falling due within one year or on demand:
Bank loans 3,431 3,043

Amounts falling due between two and five years:
Bank loans - 2-5 years 4,088 7,471

9. RESERVES
Retained
earnings
£   

At 1 May 2023 117,819
Profit for the year 71,487
Dividends (51,689 )
At 30 April 2024 137,617

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 April 2024 and 30 April 2023:

2024 2023
£    £   
C A Neal
Balance outstanding at start of year (1,940 ) (1,011 )
Amounts repaid (312 ) (929 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (2,252 ) (1,940 )