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REGISTERED NUMBER: 14002723 (England and Wales)















ROC LUXAA LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 MARCH 2024






ROC LUXAA LTD (REGISTERED NUMBER: 14002723)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Report of the Accountants 7

ROC LUXAA LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DIRECTOR: K Cook





REGISTERED OFFICE: Joseph House
Great North Road
Ranskill
Retford
Nottinghamshire
DN22 8NJ





REGISTERED NUMBER: 14002723 (England and Wales)






ROC LUXAA LTD (REGISTERED NUMBER: 14002723)

BALANCE SHEET
31 MARCH 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Investments 4 363,600 -
Investment property 5 585,281 585,281
948,881 585,281

CURRENT ASSETS
Debtors 6 49,916 308
Cash at bank 188,541 18,443
238,457 18,751
CREDITORS
Amounts falling due within one year 7 290,773 111,101
NET CURRENT LIABILITIES (52,316 ) (92,350 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

896,565

492,931

CAPITAL AND RESERVES
Called up share capital 363,650 50
Retained earnings 532,915 492,881
896,565 492,931

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 LUXAA LTD (REGISTERED NUMBER: 14002723)

BALANCE SHEET - continued
31 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 director and authorised for issue on 23 October 2024 and were signed by:





K Cook - Director


ROC LUXAA LTD (REGISTERED NUMBER: 14002723)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024


1. STATUTORY INFORMATION

ROC Luxaa 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

Going concern
The company had net current liabilities of £52,316 at the period end. The company relies on the support of the Director and other creditors. Given the continuance of this support, the Financial Statements have been prepared on a going concern basis.

ROC LUXAA LTD (REGISTERED NUMBER: 14002723)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4. FIXED ASSET INVESTMENTS
Shares in
group
undertaking
£   
COST
Additions 363,600
At 31 March 2024 363,600
NET BOOK VALUE
At 31 March 2024 363,600

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 April 2023
and 31 March 2024 585,281
NET BOOK VALUE
At 31 March 2024 585,281
At 31 March 2023 585,281

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 49,916 308

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 235,000 -
Trade creditors 2,900 -
Taxation and social security 11,883 8,833
Other creditors 40,990 102,268
290,773 111,101

ROC LUXAA LTD (REGISTERED NUMBER: 14002723)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024


8. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Bank loans 235,000 -

ROC LUXAA LTD

REPORT OF THE ACCOUNTANTS TO THE DIRECTOR OF
ROC LUXAA LTD


The following reproduces the text of the report prepared for the director 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 Director 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 ROC Luxaa Ltd for the year ended 31 March 2024 which comprise the Profit and Loss Account, Statement of Financial Position, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

This report is made solely to the Board of Directors of ROC Luxaa Ltd, 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 ROC Luxaa Ltd and state those matters that we have agreed to state to the Board of ROC Luxaa Ltd, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than ROC Luxaa Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that ROC Luxaa Ltd 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 ROC Luxaa Ltd. You consider that ROC Luxaa Ltd 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 ROC Luxaa Ltd. 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.








23 October 2024