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Registration number: 14833390

The Rockscape Group Limited

Annual Report and Unaudited Financial Statements

for the Period from 28 April 2023 to 30 June 2024

 

The Rockscape Group Limited

Contents

Company Information

1

Balance Sheet

2

Notes to the Unaudited Financial Statements

3 to 6

 

The Rockscape Group Limited

Company Information

Directors

Mr T R Bletcher

Mrs R H Bletcher

Registered office

North Moor Farm
Crowle
North Lincolnshire
DN17 4DA

Accountants

Wright Vigar Ltd Office 1 Engine House
Marshalls Yard
Gainsborough
Lincolnshire
DN21 2NA

 

The Rockscape Group Limited

(Registration number: 14833390)
Balance Sheet as at 30 June 2024

Note

2024
£

Fixed assets

 

Investments

4

20,002

Current assets

 

Debtors

5

12,904,473

Cash at bank and in hand

 

278,517

 

13,182,990

Creditors: Amounts falling due within one year

6

(1,800,574)

Net current assets

 

11,382,416

Total assets less current liabilities

 

11,402,418

Creditors: Amounts falling due after more than one year

6

(11,386,973)

Net assets

 

15,445

Capital and reserves

 

Called up share capital

7

20,102

Retained earnings

(4,657)

Shareholders' funds

 

15,445

For the financial period ending 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 8 January 2025 and signed on its behalf by:
 

.........................................
Mr T R Bletcher
Director

 

The Rockscape Group Limited

Notes to the Unaudited Financial Statements for the Period from 28 April 2023 to 30 June 2024

1

General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
North Moor Farm
Crowle
North Lincolnshire
DN17 4DA
England

These financial statements were authorised for issue by the Board on 8 January 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.


Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

 

The Rockscape Group Limited

Notes to the Unaudited Financial Statements for the Period from 28 April 2023 to 30 June 2024

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3

Staff numbers

The average number of persons employed by the company (including directors) during the period, was 0.

4

Investments

2024
£

Investments in subsidiaries

20,002

Subsidiaries

£

Cost or valuation

Additions

20,002

Provision

Carrying amount

At 30 June 2024

20,002

 

The Rockscape Group Limited

Notes to the Unaudited Financial Statements for the Period from 28 April 2023 to 30 June 2024

Details of undertakings

Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking

Registered office

Holding

Proportion of voting rights and shares held

2024

Subsidiary undertakings

Rockscape Energy Ltd

North Moor Farm
Crowle
North Lincolnshire
DN17 4DA

England

Ordinary shares

100%

Rockscape Farms Ltd

North Moor Farm
Crowle
North Lincolnshire
DN17 4DA

England

Ordinary

100%

5

Debtors

Current

Note

2024
£

Amounts owed by group undertakings

9

12,903,473

Other debtors

 

1,000

   

12,904,473

 

The Rockscape Group Limited

Notes to the Unaudited Financial Statements for the Period from 28 April 2023 to 30 June 2024

6

Creditors

Creditors: amounts falling due within one year

2024
£

Due within one year

Trade creditors

34

Accruals and deferred income

540

Other creditors

1,800,000

1,800,574

Creditors: amounts falling due after more than one year

Note

2024
£

Due after one year

 

Loans and borrowings

8

11,386,973

7

Share capital

Allotted, called up and fully paid shares

2024

No.

£

Ordinary of £1 each

20,102

20,102

   

8

Loans and borrowings

Non-current loans and borrowings

2024
£

Other borrowings

11,386,973

9

Related party transactions

Loans to related parties

2024

Subsidiary
£

Total
£

Advanced

13,522,423

13,522,423

Repaid

(618,949)

(618,949)

At end of period

12,903,474

12,903,474

At 30 June 2024, a total of £13,186,973 is owed to the directors of the company.