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Company Registration No. 06882924 (England and Wales)
Roka73 Limited Unaudited accounts for the year ended 30 April 2024
Roka73 Limited Unaudited accounts Contents
Page
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Roka73 Limited Company Information for the year ended 30 April 2024
Director
Mr R M Arends
Company Number
06882924 (England and Wales)
Registered Office
43-45 CONCOURSE SHOPPING CENTRE SKELMERSDALE LANCASHIRE WN8 6LN
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Roka73 Limited Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
24,259 
28,735 
Current assets
Inventories
254,078 
243,740 
Debtors
5,213 
20,535 
Cash at bank and in hand
10,439 
31,370 
269,730 
295,645 
Creditors: amounts falling due within one year
(85,036)
(90,322)
Net current assets
184,694 
205,323 
Total assets less current liabilities
208,953 
234,058 
Creditors: amounts falling due after more than one year
(51,312)
(58,677)
Net assets
157,641 
175,381 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
157,640 
175,380 
Shareholders' funds
157,641 
175,381 
For the year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 4 September 2024 and were signed on its behalf by
Mr R M Arends Director Company Registration No. 06882924
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Roka73 Limited Notes to the Accounts for the year ended 30 April 2024
1
Statutory information
Roka73 Limited is a private company, limited by shares, registered in England and Wales, registration number 06882924. The registered office is 43-45 CONCOURSE SHOPPING CENTRE, SKELMERSDALE, LANCASHIRE, WN8 6LN.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 May 2023
19,950 
At 30 April 2024
19,950 
Amortisation
At 1 May 2023
19,950 
At 30 April 2024
19,950 
Net book value
At 30 April 2024
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Roka73 Limited Notes to the Accounts for the year ended 30 April 2024
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 May 2023
90,054 
18,329 
108,383 
At 30 April 2024
90,054 
18,329 
108,383 
Depreciation
At 1 May 2023
79,266 
382 
79,648 
Charge for the year
1,784 
2,692 
4,476 
At 30 April 2024
81,050 
3,074 
84,124 
Net book value
At 30 April 2024
9,004 
15,255 
24,259 
At 30 April 2023
10,788 
17,947 
28,735 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Other debtors
5,213 
20,535 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
6,273 
23,457 
Taxes and social security
21,474 
16,348 
Other creditors
19,898 
16,670 
Loans from directors
37,391 
33,847 
85,036 
90,322 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
33,796 
38,292 
Obligations under finance leases and hire purchase contracts
17,516 
20,385 
51,312 
58,677 
9
Average number of employees
During the year the average number of employees was 11 (2023: 11).
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