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REGISTERED NUMBER: SC419593 (Scotland)













Unaudited Financial Statements

for the Year Ended 31 March 2024

for

Rochester Acquisitions Ltd

Rochester Acquisitions Ltd (Registered number: SC419593)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Rochester Acquisitions Ltd

Company Information
for the Year Ended 31 March 2024







DIRECTOR: Mrs K E Paterson





REGISTERED OFFICE: 5 Fairyknowe Gardens
Bothwell
Lanarkshire
G71 8RW





REGISTERED NUMBER: SC419593 (Scotland)





ACCOUNTANTS: Gerber Landa & Gee
Chartered Accountants
Pavilion 1
Finnieston Business Park
Minerva Way
GLASGOW
G3 8AU

Rochester Acquisitions Ltd (Registered number: SC419593)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 3 3

CURRENT ASSETS
Debtors 5 17,518 18,401
Cash at bank 62 3,380
17,580 21,781
CREDITORS
Amounts falling due within one year 6 7,122 7,492
NET CURRENT ASSETS 10,458 14,289
TOTAL ASSETS LESS CURRENT
LIABILITIES

10,461

14,292

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 10,361 14,192
SHAREHOLDERS' FUNDS 10,461 14,292

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 9 December 2024 and were signed by:





Mrs K E Paterson - Director


Rochester Acquisitions Ltd (Registered number: SC419593)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

Rochester Acquisitions Ltd is a private company, limited by shares , registered in Scotland. 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.

The financial statements are prepared in sterling which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.

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.
Plant and machinery etc - 33% on cost

Financial instruments
Debtors
Short term debtors are measured at transaction price, less impairment. Loans receivable are measured at fair value, net of transaction costs and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Creditors
Short term creditors are measured at the transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

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.

Rochester Acquisitions Ltd (Registered number: SC419593)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2023
and 31 March 2024 3,342
DEPRECIATION
At 1 April 2023
and 31 March 2024 3,339
NET BOOK VALUE
At 31 March 2024 3
At 31 March 2023 3

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Directors' current accounts 14,842 15,725
S455 tax debtor 2,676 2,676
17,518 18,401

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Tax 2,075 3,059
Accrued expenses 5,047 4,433
7,122 7,492

7. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2024 and 31 March 2023:

31.3.24 31.3.23
£    £   
Mrs K E Paterson
Balance outstanding at start of year 15,725 8,601
Amounts advanced 17,192 17,899
Amounts repaid (18,075 ) (10,775 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 14,842 15,725

The maximum balance outstanding during the year was £19,407 (2023 £15,756). The above loan is interest free and has no fixed repayment date.

Rochester Acquisitions Ltd (Registered number: SC419593)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

8. RELATED PARTY DISCLOSURES

During the year, total dividends of £7,500 (2023 - £2,000) were paid to the director .

9. ULTIMATE CONTROLLING PARTY

The controlling party is Mrs K E Paterson.