PTP Accounts Production v24.3.0.553 10616816 director 1.3.23 29.2.24 29.2.24 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh106168162023-02-28106168162024-02-29106168162023-03-012024-02-29106168162022-02-28106168162022-03-012023-02-28106168162023-02-2810616816ns15:EnglandWales2023-03-012024-02-2910616816ns14:PoundSterling2023-03-012024-02-2910616816ns10:Director12023-03-012024-02-2910616816ns10:PrivateLimitedCompanyLtd2023-03-012024-02-2910616816ns10:SmallEntities2023-03-012024-02-2910616816ns10:AuditExemptWithAccountantsReport2023-03-012024-02-2910616816ns10:SmallCompaniesRegimeForDirectorsReport2023-03-012024-02-2910616816ns10:SmallCompaniesRegimeForAccounts2023-03-012024-02-2910616816ns10:FullAccounts2023-03-012024-02-291061681612023-03-012024-02-2910616816ns10:RegisteredOffice2023-03-012024-02-2910616816ns5:CurrentFinancialInstruments2024-02-2910616816ns5:CurrentFinancialInstruments2023-02-2810616816ns5:ShareCapital2024-02-2910616816ns5:ShareCapital2023-02-2810616816ns5:RetainedEarningsAccumulatedLosses2024-02-2910616816ns5:RetainedEarningsAccumulatedLosses2023-02-2810616816ns5:NetGoodwill2023-03-012024-02-2910616816ns5:NetGoodwill2023-02-2810616816ns5:NetGoodwill2024-02-2910616816ns5:NetGoodwill2023-02-2810616816ns5:WithinOneYearns5:CurrentFinancialInstruments2024-02-2910616816ns5:WithinOneYearns5:CurrentFinancialInstruments2023-02-28
REGISTERED NUMBER: 10616816 (England and Wales)















Financial Statements for the Year Ended 29 February 2024

for

Rocaflava Limited

Rocaflava Limited (Registered number: 10616816)






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




Page

Company Information 1

Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 4


Rocaflava Limited

Company Information
for the Year Ended 29 February 2024







DIRECTOR: Mr P Lo





REGISTERED OFFICE: Hillgate Place
77 Middle Hillgate
Stockport
Cheshire
SK1 3EH





REGISTERED NUMBER: 10616816 (England and Wales)





ACCOUNTANTS: HLP Ltd
Accounting and Tax Solutions
Hillgate Place
77 Middle Hillgate
Stockport
Cheshire
SK1 3EH

Accountants' Report to the Director
on the Unaudited Financial Statements of
Rocaflava 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 Rocaflava Limited for the period ended 29 February 2024 which comprises the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

This report is made solely to the Board of Directors of Rocaflava Limited, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Rocaflava Limited and state those matters that we have agreed to state to the Board of Directors of Rocaflava Limited, as a body, and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Rocaflava 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 of profit or loss of Rocaflava Limited. You consider that Rocaflava Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Rocaflava Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given us and we do not, therefore, express any opinion on the statutory financial statements.






HLP Ltd
Accounting and Tax Solutions
Hillgate Place
77 Middle Hillgate
Stockport
Cheshire
SK1 3EH


19 November 2024

Rocaflava Limited (Registered number: 10616816)

Balance Sheet
29 February 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 6,000 6,000

CURRENT ASSETS
Stocks 3,358 2,765
Debtors 5 76 -
Cash at bank and in hand 302 583
3,736 3,348
CREDITORS
Amounts falling due within one year 6 17,997 17,422
NET CURRENT LIABILITIES (14,261 ) (14,074 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(8,261

)

(8,074

)

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings (8,262 ) (8,075 )
SHAREHOLDERS' FUNDS (8,261 ) (8,074 )

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 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.

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 19 November 2024 and were signed by:





Mr P Lo - Director


Rocaflava Limited (Registered number: 10616816)

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

1. STATUTORY INFORMATION

Rocaflava 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Significant judgements and estimates
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2017, is being amortised evenly over its estimated useful life of ten years.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Going concern
The financial statements have been prepared on a going concern basis. This may not be appropriate because the company's liabilities exceed its assets.

It is the opinion of the director that this basis is correct in that he expects the company to commence trading profitably in the coming year thus making it solvent. The company also has adequate financial backing from its creditors the largest of which is the director who is owed £17,831 in total.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

Rocaflava Limited (Registered number: 10616816)

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

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 March 2023
and 29 February 2024 8,000
AMORTISATION
At 1 March 2023
and 29 February 2024 2,000
NET BOOK VALUE
At 29 February 2024 6,000
At 28 February 2023 6,000

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 76 -

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors - 1
Other creditors 17,997 17,421
17,997 17,422