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REGISTERED NUMBER: 05502791 (England and Wales)











Unaudited Financial Statements

for the Year Ended 30 June 2024

for

Rokstone Real Estate Limited

Rokstone Real Estate Limited (Registered number: 05502791)






Contents of the Financial Statements
for the Year Ended 30 June 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Rokstone Real Estate Limited

Company Information
for the Year Ended 30 June 2024







DIRECTORS: P K Stone
D J Stone
P J Stone





SECRETARY: D J Stone





REGISTERED OFFICE: Prosper Park
Bennet Road
Reading
Berkshire
RG2 0QX





REGISTERED NUMBER: 05502791 (England and Wales)





ACCOUNTANTS: J & C Accountants Ltd
Wyvols Court
Basingstoke Road
Swallowfield
Reading
Berkshire
RG7 1WY

Rokstone Real Estate Limited (Registered number: 05502791)

Balance Sheet
30 June 2024

30.6.24 30.6.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 5,608,578 5,450,000

CURRENT ASSETS
Debtors 5 82,952 97,429
Cash at bank 350,473 171,073
433,425 268,502
CREDITORS
Amounts falling due within one year 6 142,210 173,483
NET CURRENT ASSETS 291,215 95,019
TOTAL ASSETS LESS CURRENT LIABILITIES 5,899,793 5,545,019

CREDITORS
Amounts falling due after more than one
year

7

(2,407,852

)

(950,000

)

PROVISIONS FOR LIABILITIES (542,566 ) -
NET ASSETS 2,949,375 4,595,019

Rokstone Real Estate Limited (Registered number: 05502791)

Balance Sheet - continued
30 June 2024

30.6.24 30.6.23
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 8 100 100
Revaluation reserve 9 2,413,459 2,413,459
Retained earnings 535,816 2,181,460
SHAREHOLDERS' FUNDS 2,949,375 4,595,019

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 Board of Directors and authorised for issue on 31 October 2024 and were signed on its behalf by:





P K Stone - Director


Rokstone Real Estate Limited (Registered number: 05502791)

Notes to the Financial Statements
for the Year Ended 30 June 2024

1. STATUTORY INFORMATION

Select Environmental Group Ltd is a private company, limited by shares, registered in England and Wales. The company's registered number is 05502791. The registered office and business address is Prosper Park, Bennet Road, Reading, Berkshire, RG2 0QX.

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 as modified by the revaluation of certain assets.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Land and buildings - 2% on cost
Plant and machinery etc - 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.

Rokstone Real Estate Limited (Registered number: 05502791)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3. EMPLOYEES AND DIRECTORS

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

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST OR VALUATION
At 1 July 2023 5,851,776 - 5,851,776
Additions - 219,307 219,307
At 30 June 2024 5,851,776 219,307 6,071,083
DEPRECIATION
At 1 July 2023 401,776 - 401,776
Charge for year 60,729 - 60,729
At 30 June 2024 462,505 - 462,505
NET BOOK VALUE
At 30 June 2024 5,389,271 219,307 5,608,578
At 30 June 2023 5,450,000 - 5,450,000

Rokstone Real Estate Limited (Registered number: 05502791)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

4. TANGIBLE FIXED ASSETS - continued

Cost or valuation at 30 June 2024 is represented by:

Plant and
Land and machinery
buildings etc Totals
£    £    £   
Valuation in 2020 835,183 - 835,183
Valuation in 2023 1,578,276 - 1,578,276
Valuation in 2024 135,729 - 135,729
Cost 3,438,317 219,307 3,657,624
5,987,505 219,307 6,206,812

** TOTAL SHOWN ON CLIENT SCREEN - REVALUATION ANALYSIS - DOES NOT AGREE TO TOTAL OF FIXED ASSET 'COST' ACCOUNT HELD AT END OF YEAR IN RESPECT OF
FREEHOLD PROPERTY

'COST' ACCOUNT TOTAL
Cost/valuation b/f 5,851,776
5,851,776

CLIENT SCREEN TOTAL = 5,987,505


If freehold land and buildings had not been revalued they would have been included at the following historical cost:

30.6.24 30.6.23
£    £   
Cost 3,438,317 3,438,317
Aggregate depreciation 440,893 401,776

Value of land in freehold land and buildings 725,000 725,000

Freehold land and buildings were valued on an open market basis on 30 June 2024 by the directors .

Rokstone Real Estate Limited (Registered number: 05502791)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:

Plant and
machinery
etc
£   
COST OR VALUATION
Additions 98,648
At 30 June 2024 98,648
NET BOOK VALUE
At 30 June 2024 98,648

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade debtors 78,314 87,589
Other debtors 4,638 9,840
82,952 97,429

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade creditors 5,208 1,619
Taxation and social security 7,717 46,956
Other creditors 129,285 124,908
142,210 173,483

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.6.24 30.6.23
£    £   
Other creditors 2,407,852 950,000

Rokstone Real Estate Limited (Registered number: 05502791)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued
30.6.24 30.6.23
£    £   
Amounts falling due in more than five years:

Repayable by instalments
Other loans more 5yrs instal 2,207,852 750,000

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.6.24 30.6.23
value: £    £   
100 Ordinary £1.00 100 100

9. RESERVES
Revaluation
reserve
£   
At 1 July 2023
and 30 June 2024 2,413,459