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REGISTERED NUMBER: 11674379 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 November 2023

for

Rockcliffe Cars Limited

Rockcliffe Cars Limited (Registered number: 11674379)






Contents of the Financial Statements
for the Year Ended 30 November 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Rockcliffe Cars Limited

Company Information
for the Year Ended 30 November 2023







DIRECTORS: Mr N J Harding
Mr J L Scotchbrook





REGISTERED OFFICE: Unit G Master Road
Thornaby
Stockton On Tees
TS17 0BE





REGISTERED NUMBER: 11674379 (England and Wales)





ACCOUNTANTS: APC Accountancy
Chartered Accountants
73 Gilkes Street
Middlesbrough
TS1 5EH

Rockcliffe Cars Limited (Registered number: 11674379)

Balance Sheet
30 November 2023

30.11.23 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 797 1,091

CURRENT ASSETS
Stocks 315,852 311,235
Debtors 5 11,573 21,000
Cash at bank and in hand 10,288 20,452
337,713 352,687
CREDITORS
Amounts falling due within one year 6 326,540 333,343
NET CURRENT ASSETS 11,173 19,344
TOTAL ASSETS LESS CURRENT
LIABILITIES

11,970

20,435

PROVISIONS FOR LIABILITIES 7 151 207
NET ASSETS 11,819 20,228

CAPITAL AND RESERVES
Called up share capital 200 200
Retained earnings 11,619 20,028
11,819 20,228

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

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

Rockcliffe Cars Limited (Registered number: 11674379)

Balance Sheet - continued
30 November 2023


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 18 October 2024 and were signed on its behalf by:





Mr J L Scotchbrook - Director


Rockcliffe Cars Limited (Registered number: 11674379)

Notes to the Financial Statements
for the Year Ended 30 November 2023

1. STATUTORY INFORMATION

Rockcliffe Cars 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 etc - 25% on cost

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment loss.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual
provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised 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.

Rockcliffe Cars Limited (Registered number: 11674379)

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

2. ACCOUNTING POLICIES - continued

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 3 (2022 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 December 2022
and 30 November 2023 1,176
DEPRECIATION
At 1 December 2022 85
Charge for year 294
At 30 November 2023 379
NET BOOK VALUE
At 30 November 2023 797
At 30 November 2022 1,091

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Other debtors 11,573 21,000

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade creditors 2,663 -
Taxation and social security 20,661 12,403
Other creditors 303,216 320,940
326,540 333,343

7. PROVISIONS FOR LIABILITIES
30.11.23 30.11.22
£    £   
Deferred tax 151 207

Rockcliffe Cars Limited (Registered number: 11674379)

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

7. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 December 2022 207
Movement in the year (56 )
Balance at 30 November 2023 151

8. RELATED PARTY DISCLOSURES

As at 30th November 2023 the company owed the directors £216. (2022 £8,941).

9. ULTIMATE CONTROLLING PARTY

The company is under the ultimate control of JLS Investment Group Limited.