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REGISTERED NUMBER: 11970169 (England and Wales)


















UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

1 DECEMBER 2022 TO 31 MARCH 2024

FOR

VARROCK LTD

VARROCK LTD (REGISTERED NUMBER: 11970169)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 DECEMBER 2022 TO 31 MARCH 2024




Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 6


VARROCK LTD

COMPANY INFORMATION
FOR THE PERIOD 1 DECEMBER 2022 TO 31 MARCH 2024







DIRECTORS: Mr L A Bateman
Mr J A McMullan





REGISTERED OFFICE: 123 Wellington Road South
Stockport
Cheshire
SK1 3TH





REGISTERED NUMBER: 11970169 (England and Wales)





ACCOUNTANTS: Allens Accountants Limited
Chartered Accountants
123 Wellington Road South
Stockport
Cheshire
SK1 3TH

VARROCK LTD (REGISTERED NUMBER: 11970169)

BALANCE SHEET
31 MARCH 2024

31/3/24 30/11/22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 17,920 7,163

CURRENT ASSETS
Debtors 5 101,307 84,036
Cash at bank 58,800 31,967
160,107 116,003
CREDITORS
Amounts falling due within one year 6 159,704 60,238
NET CURRENT ASSETS 403 55,765
TOTAL ASSETS LESS CURRENT
LIABILITIES

18,323

62,928

PROVISIONS FOR LIABILITIES 7 3,405 1,361
NET ASSETS 14,918 61,567

CAPITAL AND RESERVES
Called up share capital 8 10 10
Retained earnings 14,908 61,557
SHAREHOLDERS' FUNDS 14,918 61,567

VARROCK LTD (REGISTERED NUMBER: 11970169)

BALANCE SHEET - continued
31 MARCH 2024


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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 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 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 14 May 2024 and were signed on its behalf by:




Mr L A Bateman - Director



Mr J A McMullan - Director


VARROCK LTD (REGISTERED NUMBER: 11970169)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 DECEMBER 2022 TO 31 MARCH 2024

1. STATUTORY INFORMATION

Varrock 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, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services.

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

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 etc - 33% on cost and 20% on cost

Taxation
Taxation for the period 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 period 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2022 - 2 ) .

VARROCK LTD (REGISTERED NUMBER: 11970169)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 DECEMBER 2022 TO 31 MARCH 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 December 2022 7,507
Additions 19,655
At 31 March 2024 27,162
DEPRECIATION
At 1 December 2022 344
Charge for period 8,898
At 31 March 2024 9,242
NET BOOK VALUE
At 31 March 2024 17,920
At 30 November 2022 7,163

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/24 30/11/22
£    £   
Trade debtors 80,447 84,036
Other debtors 20,860 -
101,307 84,036

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/24 30/11/22
£    £   
Trade creditors 3,242 5,139
Taxation and social security 58,622 45,669
Other creditors 97,840 9,430
159,704 60,238

7. PROVISIONS FOR LIABILITIES
31/3/24 30/11/22
£    £   
Deferred tax 3,405 1,361

Deferred
tax
£   
Balance at 1 December 2022 1,361
Charge to Statement of Income and Retained Earnings during period 2,044
Balance at 31 March 2024 3,405

VARROCK LTD (REGISTERED NUMBER: 11970169)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 DECEMBER 2022 TO 31 MARCH 2024

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31/3/24 30/11/22
value: £    £   
1,000 Ordinary £0.01 10 10