IRIS Accounts Production v24.3.0.553 11216274 Board of Directors Board of Directors 1.3.23 29.2.24 29.2.24 false true false false true false Ordinary 1.00000 A Ordinary 1.00000 B Ordinary 1.00000 1.00000 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh112162742023-02-28112162742024-02-29112162742023-03-012024-02-29112162742022-02-28112162742022-03-012023-02-28112162742023-02-2811216274ns15:EnglandWales2023-03-012024-02-2911216274ns14:PoundSterling2023-03-012024-02-2911216274ns10:Director12023-03-012024-02-2911216274ns10:Director22023-03-012024-02-2911216274ns10:PrivateLimitedCompanyLtd2023-03-012024-02-2911216274ns10:SmallEntities2023-03-012024-02-2911216274ns10:AuditExempt-NoAccountantsReport2023-03-012024-02-2911216274ns10:SmallCompaniesRegimeForDirectorsReport2023-03-012024-02-2911216274ns10:SmallCompaniesRegimeForAccounts2023-03-012024-02-2911216274ns10:FullAccounts2023-03-012024-02-2911216274ns10:OrdinaryShareClass12023-03-012024-02-2911216274ns10:OrdinaryShareClass22023-03-012024-02-2911216274ns10:OrdinaryShareClass32023-03-012024-02-29112162742ns10:OrdinaryShareClass22023-03-012024-02-2911216274ns10:OrdinaryShareClass332023-03-012024-02-2911216274ns10:RegisteredOffice2023-03-012024-02-2911216274ns5:CurrentFinancialInstruments2024-02-2911216274ns5:CurrentFinancialInstruments2023-02-2811216274ns5:Non-currentFinancialInstruments2024-02-2911216274ns5:Non-currentFinancialInstruments2023-02-2811216274ns5:ShareCapital2024-02-2911216274ns5:ShareCapital2023-02-2811216274ns5:RetainedEarningsAccumulatedLosses2024-02-2911216274ns5:RetainedEarningsAccumulatedLosses2023-02-2811216274ns5:PlantMachinery2023-03-012024-02-2911216274ns5:ComputerEquipment2023-03-012024-02-2911216274ns5:LandBuildings2023-02-2811216274ns5:PlantMachinery2023-02-2811216274ns5:LandBuildings2023-03-012024-02-2911216274ns5:LandBuildings2024-02-2911216274ns5:PlantMachinery2024-02-2911216274ns5:LandBuildings2023-02-2811216274ns5:PlantMachinery2023-02-2811216274ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2023-03-012024-02-2911216274ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2024-02-2911216274ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-02-2911216274ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-02-2811216274ns5:HirePurchaseContractsns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-02-2911216274ns5:HirePurchaseContractsns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-02-2811216274ns5:BetweenOneFiveYearsns5:HirePurchaseContracts2024-02-2911216274ns5:BetweenOneFiveYearsns5:HirePurchaseContracts2023-02-2811216274ns5:HirePurchaseContracts2024-02-2911216274ns5:HirePurchaseContracts2023-02-2811216274ns5:WithinOneYear2024-02-2911216274ns5:WithinOneYear2023-02-2811216274ns5:BetweenOneFiveYears2024-02-2911216274ns5:BetweenOneFiveYears2023-02-2811216274ns5:AllPeriods2024-02-2911216274ns5:AllPeriods2023-02-2811216274ns5:DeferredTaxation2023-02-2811216274ns5:DeferredTaxation2023-03-012024-02-2911216274ns5:DeferredTaxation2024-02-2911216274ns10:OrdinaryShareClass12024-02-2911216274ns10:OrdinaryShareClass22024-02-2911216274ns10:OrdinaryShareClass32024-02-29
REGISTERED NUMBER: 11216274 (England and Wales)















Financial Statements for the Year Ended 29 February 2024

for

Rock-Tuff Building and Construction Ltd

Rock-Tuff Building and Construction Ltd (Registered number: 11216274)

Contents of the Financial Statements
for the Year Ended 29 February 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Rock-Tuff Building and Construction Ltd

Company Information
for the Year Ended 29 February 2024







DIRECTORS: A Roslee
F Roslee





REGISTERED OFFICE: Suites 5 & 6 The Printworks
Hey Road
Barrow
Clitheroe
Lancashire
BB7 9WB





REGISTERED NUMBER: 11216274 (England and Wales)





ACCOUNTANTS: Bennett Kirkhope Smith
Chartered Certified Accountants
Suites 5 & 6 The Printworks
Hey Road
Barrow
Clitheroe
Lancashire
BB7 9WB

Rock-Tuff Building and Construction Ltd (Registered number: 11216274)

Balance Sheet
29 February 2024

29.2.24 28.2.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 56,056 17,790

CURRENT ASSETS
Stocks 332,526 44,161
Debtors 5 74,692 295,484
Cash at bank 97,064 30,894
504,282 370,539
CREDITORS
Amounts falling due within one year 6 345,897 223,309
NET CURRENT ASSETS 158,385 147,230
TOTAL ASSETS LESS CURRENT
LIABILITIES

214,441

165,020

CREDITORS
Amounts falling due after more than one
year

7

(37,440

)

(16,500

)

PROVISIONS FOR LIABILITIES 9 (10,979 ) (1,074 )
NET ASSETS 166,022 147,446

CAPITAL AND RESERVES
Called up share capital 10 102 100
Retained earnings 165,920 147,346
SHAREHOLDERS' FUNDS 166,022 147,446

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 February 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 February 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.

Rock-Tuff Building and Construction Ltd (Registered number: 11216274)

Balance Sheet - continued
29 February 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 November 2024 and were signed on its behalf by:




F Roslee - Director



A Roslee - Director


Rock-Tuff Building and Construction Ltd (Registered number: 11216274)

Notes to the Financial Statements
for the Year Ended 29 February 2024


1. STATUTORY INFORMATION

Rock-Tuff Building and Construction 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.

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.
Plant and machinery - 15% on reducing balance
Computer equipment - 33% on cost

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Rock-Tuff Building and Construction Ltd (Registered number: 11216274)

Notes to the Financial Statements - continued
for the Year Ended 29 February 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.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 4 (2023 - 4 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 March 2023 13,545 6,938 20,483
Additions - 45,560 45,560
At 29 February 2024 13,545 52,498 66,043
DEPRECIATION
At 1 March 2023 - 2,693 2,693
Charge for year - 7,294 7,294
At 29 February 2024 - 9,987 9,987
NET BOOK VALUE
At 29 February 2024 13,545 42,511 56,056
At 28 February 2023 13,545 4,245 17,790

Rock-Tuff Building and Construction Ltd (Registered number: 11216274)

Notes to the Financial Statements - continued
for the Year Ended 29 February 2024


4. TANGIBLE FIXED ASSETS - continued

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

Plant and
machinery
etc
£   
COST
Additions 45,268
At 29 February 2024 45,268
DEPRECIATION
Charge for year 5,658
At 29 February 2024 5,658
NET BOOK VALUE
At 29 February 2024 39,610

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
29.2.24 28.2.23
£    £   
Trade debtors 62,501 281,303
Other debtors 12,191 14,181
74,692 295,484

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
29.2.24 28.2.23
£    £   
Hire purchase contracts (see note 8) 4,850 -
Trade creditors 125,826 91,786
Taxation and social security 152,544 109,578
Other creditors 62,677 21,945
345,897 223,309

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
29.2.24 28.2.23
£    £   
Hire purchase contracts (see note 8) 26,940 -
Other creditors 10,500 16,500
37,440 16,500

Rock-Tuff Building and Construction Ltd (Registered number: 11216274)

Notes to the Financial Statements - continued
for the Year Ended 29 February 2024


8. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
29.2.24 28.2.23
£    £   
Net obligations repayable:
Within one year 4,850 -
Between one and five years 26,940 -
31,790 -

Non-cancellable operating leases
29.2.24 28.2.23
£    £   
Within one year 10,332 22,316
Between one and five years 10,605 26,844
20,937 49,160

9. PROVISIONS FOR LIABILITIES
29.2.24 28.2.23
£    £   
Deferred tax 10,979 1,074

Deferred
tax
£   
Balance at 1 March 2023 1,074
Charge to Statement of Income and Retained Earnings during year 9,905
Balance at 29 February 2024 10,979

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 29.2.24 28.2.23
value: £    £   
100 Ordinary £1 100 100
1 A Ordinary £1 1 -
1 B Ordinary £1 1 -
102 100

The following shares were issued during the year for cash at par :

1 A Ordinary share of £1
1 B Ordinary share of £1

Rock-Tuff Building and Construction Ltd (Registered number: 11216274)

Notes to the Financial Statements - continued
for the Year Ended 29 February 2024


11. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is F and A Roslee acting in concert.