Caseware UK (AP4) 2023.0.135 2023.0.135 2023-08-312023-08-31false2022-08-11falseNo description of principal activity1trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 14289928 2022-08-10 14289928 2022-08-11 2023-08-31 14289928 2021-08-11 2022-08-10 14289928 2023-08-31 14289928 c:Director1 2022-08-11 2023-08-31 14289928 d:CurrentFinancialInstruments 2023-08-31 14289928 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 14289928 d:ShareCapital 2023-08-31 14289928 d:RetainedEarningsAccumulatedLosses 2023-08-31 14289928 c:OrdinaryShareClass1 2022-08-11 2023-08-31 14289928 c:OrdinaryShareClass1 2023-08-31 14289928 c:FRS102 2022-08-11 2023-08-31 14289928 c:AuditExempt-NoAccountantsReport 2022-08-11 2023-08-31 14289928 c:FullAccounts 2022-08-11 2023-08-31 14289928 c:PrivateLimitedCompanyLtd 2022-08-11 2023-08-31 14289928 e:PoundSterling 2022-08-11 2023-08-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 14289928









ROCOCCO LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 AUGUST 2023

 
ROCOCCO LIMITED
REGISTERED NUMBER: 14289928

BALANCE SHEET
AS AT 31 AUGUST 2023

2023
Note
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
99,560

Cash at bank and in hand
 5 
28,133

  
127,693

Creditors: amounts falling due within one year
 6 
(78,486)

Net current assets
  
 
 
49,207

Total assets less current liabilities
  
49,207

  

Net assets
  
49,207


Capital and reserves
  

Called up share capital 
 7 
1

Profit and loss account
  
49,206

  
49,207


The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 11 November 2024.




Paul Walker
Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
ROCOCCO LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2023

1.


General information

Roccoco Limited is a private company, limited by shares, registered in England and Wales. The company's registered office is First floor, 73-81 Southwark Bridge Road, London, England, SE1 0NQ. The principal activity of the company is the development of builiding projects.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

Page 2

 
ROCOCCO LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2023

2.Accounting policies (continued)

 
2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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

 
2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.7

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

2023
£

Wages and salaries
60,193

60,193


The average monthly number of employees, including directors, during the period was 1.


4.


Debtors

2023
£
Page 3

 
ROCOCCO LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2023

4.Debtors (continued)



Trade debtors
65,154

Other debtors
34,406

99,560



5.


Cash and cash equivalents

2023
£

Cash at bank and in hand
28,133

28,133



6.


Creditors: Amounts falling due within one year

2023
£

Trade creditors
25,697

Corporation tax
27,605

Other taxation and social security
24,284

Accruals and deferred income
900

78,486



7.


Share capital

2023
£
Allotted, called up and fully paid


1 Ordinary share capital share of £1.00
1





8.


Controlling party

The ultimate controlling party is Paul Walker.

 
Page 4