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Registered number: 05085251
Rocklee Residential Home Limited
Unaudited Financial Statements
For The Year Ended 30 September 2023
Deans
Gibson House Hurricane Close
Stafford
Staffordshire
ST16 1GZ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05085251
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,997 5,190
3,997 5,190
CURRENT ASSETS
Stocks 5 747 800
Debtors 6 106,005 78,566
Cash at bank and in hand 4,089 37
110,841 79,403
Creditors: Amounts Falling Due Within One Year 7 (136,188 ) (107,852 )
NET CURRENT ASSETS (LIABILITIES) (25,347 ) (28,449 )
TOTAL ASSETS LESS CURRENT LIABILITIES (21,350 ) (23,259 )
NET LIABILITIES (21,350 ) (23,259 )
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account (21,351 ) (23,260 )
SHAREHOLDERS' FUNDS (21,350) (23,259)
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Page 2
For the year ending 30 September 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs J Martin
Director
17 January 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Rocklee Residential Home Limited is a private company, limited by shares, registered in England & Wales.  The company's registered number and registered office address can be found on the Company Information page.
2. Accounting Policies
2.1. Basis of Preparation of 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 probisions 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 presented in sterling which is the functional currency of the company and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below.  These policies have been consistently applied to all years presented unless otherwise stated.
2.2. Going Concern Disclosure
As at 30 September 2023, the balance sheet was overdrawn and the company is reliant on the support of it's director to settle outstanding liabilities as they fall due. The director has provided assurance that their support will not be withdrawn for the next twelve months and therefore the accounts have been prepared on the going concern basis.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:
Rendering of services
When the outcome of a transaction can be estimated reliably, turnover from providing care is recognised by reference to the stage of completion at the balance sheet date. Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less accumulated depreciation.  Cost includes costs directly attributeable to making the asset capable of operating as intended.  Depreciation is provided at the following rates in order to write off each asset over its estimated useful life.
Leasehold 10 Year Straight Line
Plant & Machinery 10 Year Straight Line/5 Year Straight Line
Motor Vehicles 25% Reducing Balance
Computer Equipment 5 Year Straight Line
2.5. Leasing and Hire Purchase Contracts
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
2.6. Stocks and Work in Progress
Stocks and work in progress are stated at the lower of cost and estimated selling price less costs to complete and sell.  Cost includes all cost of purchase, cost of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula.  Provision is made for damaged, obsolete and slow-moving stock where appropriate.
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2.7. 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 assesments 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.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.9. Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price.  Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2022: 9)
10 9
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £ £
Cost
As at 1 October 2022 35,183 24,875 6,000 - 66,058
Additions - 264 - 765 1,029
As at 30 September 2023 35,183 25,139 6,000 765 67,087
Depreciation
As at 1 October 2022 35,183 22,216 3,469 - 60,868
Provided during the period - 1,436 633 153 2,222
As at 30 September 2023 35,183 23,652 4,102 153 63,090
Net Book Value
As at 30 September 2023 - 1,487 1,898 612 3,997
As at 1 October 2022 - 2,659 2,531 - 5,190
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5. Stocks
2023 2022
£ £
Stock 747 800
6. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income - 4,832
Corporation tax recoverable assets 25,389 21,714
Director's loan account 80,616 52,020
106,005 78,566
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 16,644 23,737
Corporation tax 9,651 -
Other taxes and social security 33,799 9,198
Other creditors 66,788 69,139
Accruals and deferred income 9,306 5,778
136,188 107,852
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 October 2022 Amounts advanced Amounts repaid Amounts written off As at 30 September 2023
£ £ £ £ £
Mrs Jacqueline Martin 52,020 28,596 - - 80,616
The above loan is provided with an interest rate of 2% and repayable on demand.
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