2023-01-012023-12-312023-12-31false03553737Rookin House Activity Centre Ltd.2024-11-0493290iso4217:GBPxbrli:pure035537372023-01-01035537372023-12-31035537372023-01-012023-12-31035537372022-01-01035537372022-12-31035537372022-01-012022-12-3103553737bus:SmallEntities2023-01-012023-12-3103553737bus:AuditExempt-NoAccountantsReport2023-01-012023-12-3103553737bus:FullAccounts2023-01-012023-12-3103553737bus:PrivateLimitedCompanyLtd2023-01-012023-12-3103553737core:WithinOneYear2023-12-3103553737core:AfterOneYear2023-12-3103553737core:WithinOneYear2022-12-3103553737core:AfterOneYear2022-12-3103553737core:ShareCapital2023-12-3103553737core:SharePremium2023-12-3103553737core:RevaluationReserve2023-12-3103553737core:OtherReservesSubtotal2023-12-3103553737core:RetainedEarningsAccumulatedLosses2023-12-3103553737core:ShareCapital2022-12-3103553737core:SharePremium2022-12-3103553737core:RevaluationReserve2022-12-3103553737core:OtherReservesSubtotal2022-12-3103553737core:RetainedEarningsAccumulatedLosses2022-12-3103553737core:LandBuildings2023-12-3103553737core:PlantMachinery2023-12-3103553737core:Vehicles2023-12-3103553737core:FurnitureFittings2023-12-3103553737core:OfficeEquipment2023-12-3103553737core:NetGoodwill2023-12-3103553737core:IntangibleAssetsOtherThanGoodwill2023-12-3103553737core:ListedExchangeTraded2023-12-3103553737core:UnlistedNon-exchangeTraded2023-12-3103553737core:LandBuildings2022-12-3103553737core:PlantMachinery2022-12-3103553737core:Vehicles2022-12-3103553737core:FurnitureFittings2022-12-3103553737core:OfficeEquipment2022-12-3103553737core:NetGoodwill2022-12-3103553737core:IntangibleAssetsOtherThanGoodwill2022-12-3103553737core:ListedExchangeTraded2022-12-3103553737core:UnlistedNon-exchangeTraded2022-12-3103553737core:LandBuildings2023-01-012023-12-3103553737core:PlantMachinery2023-01-012023-12-3103553737core:Vehicles2023-01-012023-12-3103553737core:FurnitureFittings2023-01-012023-12-3103553737core:OfficeEquipment2023-01-012023-12-3103553737core:NetGoodwill2023-01-012023-12-3103553737core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3103553737core:ListedExchangeTraded2023-01-012023-12-3103553737core:UnlistedNon-exchangeTraded2023-01-012023-12-3103553737core:MoreThanFiveYears2023-01-012023-12-3103553737core:Non-currentFinancialInstruments2023-12-3103553737core:Non-currentFinancialInstruments2022-12-3103553737dpl:CostSales2023-01-012023-12-3103553737dpl:DistributionCosts2023-01-012023-12-3103553737core:LandBuildings2023-01-012023-12-3103553737core:PlantMachinery2023-01-012023-12-3103553737core:Vehicles2023-01-012023-12-3103553737core:FurnitureFittings2023-01-012023-12-3103553737core:OfficeEquipment2023-01-012023-12-3103553737dpl:AdministrativeExpenses2023-01-012023-12-3103553737core:NetGoodwill2023-01-012023-12-3103553737core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3103553737dpl:GroupUndertakings2023-01-012023-12-3103553737dpl:ParticipatingInterests2023-01-012023-12-3103553737dpl:GroupUndertakingscore:ListedExchangeTraded2023-01-012023-12-3103553737core:ListedExchangeTraded2023-01-012023-12-3103553737dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-01-012023-12-3103553737core:UnlistedNon-exchangeTraded2023-01-012023-12-3103553737dpl:CostSales2022-01-012022-12-3103553737dpl:DistributionCosts2022-01-012022-12-3103553737core:LandBuildings2022-01-012022-12-3103553737core:PlantMachinery2022-01-012022-12-3103553737core:Vehicles2022-01-012022-12-3103553737core:FurnitureFittings2022-01-012022-12-3103553737core:OfficeEquipment2022-01-012022-12-3103553737dpl:AdministrativeExpenses2022-01-012022-12-3103553737core:NetGoodwill2022-01-012022-12-3103553737core:IntangibleAssetsOtherThanGoodwill2022-01-012022-12-3103553737dpl:GroupUndertakings2022-01-012022-12-3103553737dpl:ParticipatingInterests2022-01-012022-12-3103553737dpl:GroupUndertakingscore:ListedExchangeTraded2022-01-012022-12-3103553737core:ListedExchangeTraded2022-01-012022-12-3103553737dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-01-012022-12-3103553737core:UnlistedNon-exchangeTraded2022-01-012022-12-3103553737core:NetGoodwill2023-12-3103553737core:IntangibleAssetsOtherThanGoodwill2023-12-3103553737core:LandBuildings2023-12-3103553737core:PlantMachinery2023-12-3103553737core:Vehicles2023-12-3103553737core:FurnitureFittings2023-12-3103553737core:OfficeEquipment2023-12-3103553737core:AfterOneYear2023-12-3103553737core:WithinOneYear2023-12-3103553737core:ListedExchangeTraded2023-12-3103553737core:UnlistedNon-exchangeTraded2023-12-3103553737core:ShareCapital2023-12-3103553737core:SharePremium2023-12-3103553737core:RevaluationReserve2023-12-3103553737core:OtherReservesSubtotal2023-12-3103553737core:RetainedEarningsAccumulatedLosses2023-12-3103553737core:NetGoodwill2022-12-3103553737core:IntangibleAssetsOtherThanGoodwill2022-12-3103553737core:LandBuildings2022-12-3103553737core:PlantMachinery2022-12-3103553737core:Vehicles2022-12-3103553737core:FurnitureFittings2022-12-3103553737core:OfficeEquipment2022-12-3103553737core:AfterOneYear2022-12-3103553737core:WithinOneYear2022-12-3103553737core:ListedEx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Rookin House Activity Centre Ltd.

Registered Number
03553737
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2023

Rookin House Activity Centre Ltd.
Company Information
for the year from 1 January 2023 to 31 December 2023

Director

Deborah Ann Hogg

Company Secretary

Alistair Richard Hogg

Registered Address

Rookin House Farm
Troutbeck
Penrith
CA11 0SS

Registered Number

03553737 (England and Wales)
Rookin House Activity Centre Ltd.
Statement of Financial Position
31 December 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets4765,858789,177
765,858789,177
Current assets
Stocks6105,060105,060
Debtors784,41139,626
Cash at bank and on hand203,233435,448
392,704580,134
Creditors amounts falling due within one year8(276,684)(430,332)
Net current assets (liabilities)116,020149,802
Total assets less current liabilities881,878938,979
Creditors amounts falling due after one year9(150,000)(150,000)
Provisions for liabilities10(41,521)(25,782)
Net assets690,357763,197
Capital and reserves
Called up share capital22
Profit and loss account690,355763,195
Shareholders' funds690,357763,197
The financial statements were approved and authorised for issue by the Director on 4 November 2024, and are signed on its behalf by:
Deborah Ann Hogg
Director
Registered Company No. 03553737
Rookin House Activity Centre Ltd.
Notes to the Financial Statements
for the year ended 31 December 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Judgements and key sources of estimation uncertainty
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations 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 if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. The critical judgements made by management that have a significant effect on the amounts recognised in the financial statements are described below.
Turnover policy
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 sale of goods and from the rendering of services. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Defined contribution pension plan
The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)Straight line (years)
Land and buildings-25
Plant and machinery25-
Vehicles25-
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2.Average number of employees

20232022
Average number of employees during the year1212
3.Deferred tax
Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.
4.Tangible fixed assets

Land & buildings

Plant & machinery

Vehicles

Total

££££
Cost or valuation
At 01 January 23995,985564,07795,8941,655,956
Additions-42,927-42,927
Disposals-(6,862)-(6,862)
At 31 December 23995,985600,14295,8941,692,021
Depreciation and impairment
At 01 January 23287,125489,58690,068866,779
Charge for year35,19529,2801,45765,932
On disposals-(6,548)-(6,548)
At 31 December 23322,320512,31891,525926,163
Net book value
At 31 December 23673,66587,8244,369765,858
At 31 December 22708,86074,4915,826789,177
5.Impairment of tangible fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
6.Stocks

2023

2022

££
Other stocks105,060105,060
Total105,060105,060
7.Debtors: amounts due within one year

2023

2022

££
Other debtors44,296-
Prepayments and accrued income40,11539,626
Total84,41139,626
8.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables19,63715,555
Taxation and social security17,41921,101
Other creditors217,513369,717
Accrued liabilities and deferred income22,11523,959
Total276,684430,332
9.Creditors: amounts due after one year

2023

2022

££
Other creditors150,000150,000
Total150,000150,000
10.Provisions for liabilities
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset.

2023

2022

££
Net deferred tax liability (asset)41,52125,782
Total41,52125,782