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REGISTERED NUMBER: 05463039 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2024

FOR

ROCURA LIMITED

ROCURA LIMITED (REGISTERED NUMBER: 05463039)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31st March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 7

ROCURA LIMITED

COMPANY INFORMATION
for the Year Ended 31st March 2024







DIRECTOR: S C Bailey





REGISTERED OFFICE: Fiscal House
367 London Road
Camberley
Surrey
GU15 3HQ





REGISTERED NUMBER: 05463039 (England and Wales)





ACCOUNTANTS: Sowerbutts and Co Ltd
Fiscal House
367 London Road
Camberley
Surrey
GU15 3HQ

ROCURA LIMITED (REGISTERED NUMBER: 05463039)

BALANCE SHEET
31st March 2024

31/3/24 31/3/23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 10,068 9,445

CURRENT ASSETS
Debtors 5 26,305 29,954
Cash at bank 11,200 10,984
37,505 40,938
CREDITORS
Amounts falling due within one year 6 35,351 34,561
NET CURRENT ASSETS 2,154 6,377
TOTAL ASSETS LESS CURRENT
LIABILITIES

12,222

15,822

CREDITORS
Amounts falling due after more than one
year

7

12,032

15,687
NET ASSETS 190 135

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 90 35
SHAREHOLDERS' FUNDS 190 135

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

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

The director acknowledges his 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.

ROCURA LIMITED (REGISTERED NUMBER: 05463039)

BALANCE SHEET - continued
31st 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 29th October 2024 and were signed by:





S C Bailey - Director


ROCURA LIMITED (REGISTERED NUMBER: 05463039)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31st March 2024

1. STATUTORY INFORMATION

Rocura 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 - at varying rates on cost
Computer equipment - 25% on reducing balance

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.

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.

ROCURA LIMITED (REGISTERED NUMBER: 05463039)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31st March 2024

2. ACCOUNTING POLICIES - continued

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

4. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 1st April 2023 27,978 991 28,969
Additions 7,510 - 7,510
At 31st March 2024 35,488 991 36,479
DEPRECIATION
At 1st April 2023 18,781 743 19,524
Charge for year 6,639 248 6,887
At 31st March 2024 25,420 991 26,411
NET BOOK VALUE
At 31st March 2024 10,068 - 10,068
At 31st March 2023 9,197 248 9,445

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/24 31/3/23
£    £   
Other debtors 26,305 29,954

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/24 31/3/23
£    £   
Bank loans and overdrafts 7,154 6,971
Trade creditors 1 (1 )
Taxation and social security 26,944 25,405
Other creditors 1,252 2,186
35,351 34,561

ROCURA LIMITED (REGISTERED NUMBER: 05463039)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31st March 2024

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31/3/24 31/3/23
£    £   
Bank loans 12,032 15,687

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31/3/24 31/3/23
value: £    £   
100 Ordinary £1 100 100

9. ULTIMATE CONTROLLING PARTY

The controlling party is S C Bailey.

The ultimate controlling party is S C Bailey.

CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
ROCURA LIMITED

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 Rocura Limited for the year ended 31st March 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Rocura Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Rocura Limited and state those matters that we have agreed to state to the director of Rocura Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Rocura Limited and its director for our work or for this report.

It is your duty to ensure that Rocura Limited 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 Rocura Limited. You consider that Rocura Limited 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 Rocura Limited. 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.






Sowerbutts and Co Ltd
Fiscal House
367 London Road
Camberley
Surrey
GU15 3HQ


Date: .............................................