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Registration number: SC475744

Rock Property Maintenance Ltd

Unaudited Financial Statements

for the Year Ended 31 January 2024

 

Rock Property Maintenance Ltd

Contents

Statement of Financial Position

1

Notes to the Unaudited Financial Statements

2 to 5

 

Rock Property Maintenance Ltd

(Registration number: SC475744)
Statement of Financial Position as at 31 January 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

4

32,823

30,301

Current assets

 

Debtors

5

12,931

26,832

Cash at bank and in hand

 

30,659

24,837

 

43,590

51,669

Creditors: Amounts falling due within one year

6

(95,293)

(94,712)

Net current liabilities

 

(51,703)

(43,043)

Net liabilities

 

(18,880)

(12,742)

Capital and reserves

 

Called up share capital

12

12

Retained earnings

(18,892)

(12,754)

Shareholders' deficit

 

(18,880)

(12,742)

For the financial year ending 31 January 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the Company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The Director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the Director has not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the director on 19 April 2024
 



 

Ms J A Clark
Director

 

Rock Property Maintenance Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2024

1

General information

The Company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
29 Commercial Street
Dundee
Tayside
DD1 3DG
Scotland

The principal place of business is:
3 Old Hawkhill
Dundee
DD1 5EU
Scotland

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the Company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The Company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the Company's activities.

 

Rock Property Maintenance Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2024

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Plant and machinery

15% reducing balance

Motor vehicles

25% reducing balance

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the Company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Financial instruments

Classification
Financial instruments are classified and accounted for, according to the substance of the contractual agreement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

3

Staff numbers

The average number of persons employed by the Company (including the Director) during the year, was 6 (2023 - 7).

 

Rock Property Maintenance Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2024

4

Tangible assets

Plant and machinery
£

Motor vehicles
 £

Total
£

Cost or valuation

At 1 February 2023

7,553

40,346

47,899

Additions

-

12,975

12,975

Disposals

-

(13,445)

(13,445)

At 31 January 2024

7,553

39,876

47,429

Depreciation

At 1 February 2023

4,632

12,966

17,598

Charge for the year

438

8,013

8,451

Eliminated on disposal

-

(11,443)

(11,443)

At 31 January 2024

5,070

9,536

14,606

Carrying amount

At 31 January 2024

2,483

30,340

32,823

At 31 January 2023

2,921

27,380

30,301

5

Debtors

Current

2024
£

2023
£

Trade debtors

12,931

26,832

 

12,931

26,832

6

Creditors

Creditors: amounts falling due within one year

2024
£

2023
£

Due within one year

Trade creditors

2,643

3,089

Taxation and social security

36,365

35,113

Accruals and deferred income

2,373

2,410

Other creditors

53,912

54,100

95,293

94,712

 

Rock Property Maintenance Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2024

7

Dividends

Final dividends paid

   

2024
£

 

2023
£

Final dividend of £30,808.07 (2023 - £22,265.12) per each B Ordinary

 

30,808

 

22,265

Final dividend of £30,808.07 (2023 - £22,265.12) per each C Ordinary

 

30,808

 

22,265

Final dividend of £30,808.08 (2023 - £22,265.12) per each D Ordinary

 

30,808

 

22,265

Final dividend of £Nil (2023 - £4,232.67) per each A Ordinary

 

-

 

38,094

   

92,424

 

104,889