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01/05/2023
30/04/2024
2024-04-30
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No description of principal activities is disclosed
2023-05-01
Sage Accounts Production 24.0 - FRS102_2024
xbrli:pure
xbrli:shares
iso4217:GBP
06182972
2023-05-01
2024-04-30
06182972
2024-04-30
06182972
2023-04-30
06182972
2022-05-01
2023-04-30
06182972
2023-04-30
06182972
2022-04-30
06182972
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2024-04-30
06182972
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2023-05-01
2024-04-30
06182972
bus:OrdinaryShareClass1
2023-05-01
2024-04-30
06182972
bus:LeadAgentIfApplicable
2023-05-01
2024-04-30
06182972
bus:Director1
2023-05-01
2024-04-30
06182972
bus:CompanySecretary1
2023-05-01
2024-04-30
06182972
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2024-04-30
06182972
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2023-04-30
06182972
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2024-04-30
06182972
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2024-04-30
06182972
core:ShareCapital
2023-04-30
06182972
core:RetainedEarningsAccumulatedLosses
2024-04-30
06182972
core:RetainedEarningsAccumulatedLosses
2023-04-30
06182972
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core:ShareCapital
2024-04-30
06182972
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core:ShareCapital
2023-04-30
06182972
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2024-04-30
06182972
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2023-05-01
2024-04-30
06182972
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2023-05-01
2024-04-30
06182972
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2023-05-01
2024-04-30
06182972
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2023-05-01
2024-04-30
06182972
core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity
2024-04-30
06182972
core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity
2023-04-30
Company registration number:
06182972
Rock & Booze Limited
Unaudited filleted abridged financial statements
30 April 2024
Rock & Booze Limited
Contents
Directors and other information
Abridged statement of financial position
Notes to the financial statements
Rock & Booze Limited
Directors and other information
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Director |
Mr D Collins |
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Secretary |
Mrs C Collins |
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Company number |
06182972 |
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Registered office |
Lydford Road |
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Alfreton |
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Derbyshire |
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DE55 7RQ |
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Bankers |
NatWest |
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19 Dale Road |
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Matlock |
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Derbyshire |
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DE4 3YA |
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Rock & Booze Limited
Abridged statement of financial position
30 April 2024
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2024 |
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2023 |
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Note |
£ |
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£ |
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£ |
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£ |
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Fixed assets |
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Tangible assets |
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5 |
53,502 |
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29,438 |
|
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|
|
|
_______ |
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|
_______ |
|
|
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53,502 |
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29,438 |
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Current assets |
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Stocks |
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15,756 |
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14,677 |
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Debtors |
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6,131 |
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|
- |
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|
Cash at bank and in hand |
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|
358,533 |
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244,221 |
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|
_______ |
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_______ |
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380,420 |
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|
258,898 |
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Creditors: amounts falling due |
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within one year |
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|
(
252,955) |
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|
(
167,917) |
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|
|
|
_______ |
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|
_______ |
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Net current assets |
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127,465 |
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90,981 |
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_______ |
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_______ |
Total assets less current liabilities |
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180,967 |
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120,419 |
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Creditors: amounts falling due |
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after more than one year |
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(
9,728) |
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- |
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Provisions for liabilities |
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(
13,375) |
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(
5,593) |
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_______ |
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_______ |
Net assets |
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157,864 |
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114,826 |
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_______ |
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_______ |
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Capital and reserves |
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Called up share capital |
|
6 |
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100 |
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|
100 |
Profit and loss account |
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157,764 |
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114,726 |
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_______ |
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_______ |
Shareholders funds |
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157,864 |
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114,826 |
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_______ |
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_______ |
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For the year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
-
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
-
The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the abridged statement of income and retained earnings has not been delivered.
All of the members have consented to the preparation of the abridged statement of income and retained earnings and the abridged statement of financial position for the current year ending 30 April 2024 in accordance with Section 444(2A) of the Companies Act 2006.
These financial statements were approved by the
board of directors
and authorised for issue on
27 January 2025
, and are signed on behalf of the board by:
Mr D Collins
Director
Company registration number:
06182972
Rock & Booze Limited
Notes to the financial statements
Year ended 30 April 2024
1.
General information
The company is a private company limited by shares, registered in England. The address of the registered office is Rock & Booze Limited, Lydford Road, Alfreton, Derbyshire, DE55 7RQ.
2.
Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis.The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
The turnover shown in the profit and loss represents amounts earned during the year, exclusive of Value Added Tax.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Operating leases
Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.
Tangible assets
Tangible assets are initially recorded at cost, and is subsequently stated at cost less any accumulated depreciation and any accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
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Plant and machinery |
- |
25 % |
reducing balance |
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If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.
Provisions
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. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.
Financial instruments
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.
4.
Employee numbers
The average number of persons employed by the company during the year amounted to
2
(2023:
1
).
5.
Tangible assets
|
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£ |
|
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Cost |
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At 1 May 2023 |
50,594 |
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Additions |
41,897 |
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_______ |
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At 30 April 2024 |
92,491 |
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_______ |
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Depreciation |
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At 1 May 2023 |
21,156 |
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Charge for the year |
17,833 |
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|
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|
|
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|
_______ |
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At 30 April 2024 |
38,989 |
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|
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|
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_______ |
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Carrying amount |
|
|
|
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At 30 April 2024 |
53,502 |
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|
|
|
|
|
|
|
_______ |
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|
|
|
|
|
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At 30 April 2023 |
29,438 |
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|
|
|
|
|
|
|
_______ |
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6.
Called up share capital
Issued, called up and fully paid
|
|
|
2024 |
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2023 |
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No |
|
£ |
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No |
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£ |
|
Ordinary shares shares of £
1.00 each |
|
100 |
|
100 |
|
100 |
|
100 |
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|
_______ |
|
_______ |
|
_______ |
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_______ |
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7.
Operating leases
The company as lessee
The total future minimum lease payments under non-cancellable operating leases are as follows:
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£ |
£ |
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Not later than 1 year |
1,032 |
6,892 |
|
_______ |
_______ |
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8.
Related party transactions
During the year the company entered into the following transactions with related parties:
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Transaction value |
|
Balance owed by/(owed to) |
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|
|
2024 |
2023 |
2024 |
2023 |
|
|
£ |
£ |
£ |
£ |
|
Entities under common control |
(
225,050) |
(
127,407) |
(
225,050) |
(
127,407) |
|
|
_______ |
_______ |
_______ |
_______ |
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All outstanding balances with related parties are unsecured, interest free, and payable on demand.
9.
Secured liabilities
The aggregate amount of secured liabilities, secured on the assets of the company at the year end were £16,594 (2023 £0.00)