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REGISTERED NUMBER: 09976058 (England and Wales)















ROCK TAX & ACCOUNTING LTD

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2024






ROCK TAX & ACCOUNTING LTD (REGISTERED NUMBER: 09976058)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


ROCK TAX & ACCOUNTING LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2024







Director: Mr A Prasanna





Registered office: 69 High Street
Southgate
London
N14 6LD





Registered number: 09976058 (England and Wales)





Accountants: Rock Tax & Accounting Ltd
69 High Street
Southgate
London
N14 6LD

ROCK TAX & ACCOUNTING LTD (REGISTERED NUMBER: 09976058)

BALANCE SHEET
30 APRIL 2024

30.4.24 30.4.23
Notes £ £ £ £
Fixed assets
Tangible assets 4 40,396 43,885

Current assets
Debtors 5 605,936 514,801
Cash at bank 104,123 82,773
710,059 597,574
Creditors
Amounts falling due within one year 6 373,727 353,816
Net current assets 336,332 243,758
Total assets less current liabilities 376,728 287,643

Provisions for liabilities 10,099 10,971
Net assets 366,629 276,672

Capital and reserves
Called up share capital 7 20,000 5
Retained earnings 346,629 276,667
Shareholders' funds 366,629 276,672

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 30 January 2025 and were signed by:



Mr A Prasanna - Director


ROCK TAX & ACCOUNTING LTD (REGISTERED NUMBER: 09976058)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024


1. Statutory information

Rock Tax & Accounting Ltd is a private company, limited by shares , registered in England and Wales. 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.

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.
Fixtures and fittings - 25% on reducing balance
Computer equipment - 25% on reducing balance

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. Employees and directors

The average number of employees during the year was 6 (2023 - 7 ) .

ROCK TAX & ACCOUNTING LTD (REGISTERED NUMBER: 09976058)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024


4. Tangible fixed assets
Fixtures
and Computer
fittings equipment Totals
£ £ £
Cost
At 1 May 2023 1,026 63,894 64,920
Additions - 9,976 9,976
At 30 April 2024 1,026 73,870 74,896
Depreciation
At 1 May 2023 571 20,464 21,035
Charge for year 113 13,352 13,465
At 30 April 2024 684 33,816 34,500
Net book value
At 30 April 2024 342 40,054 40,396
At 30 April 2023 455 43,430 43,885

5. Debtors
30.4.24 30.4.23
£ £
Amounts falling due within one year:
Trade debtors 81,295 159,144
Called up share capital not paid - 5
81,295 159,149

Amounts falling due after more than one year:
Other debtors 524,641 355,652

Aggregate amounts 605,936 514,801

6. Creditors: amounts falling due within one year
30.4.24 30.4.23
£ £
Trade creditors 641 5,428
Taxation and social security 91,083 100,561
Other creditors 282,003 247,827
373,727 353,816

ROCK TAX & ACCOUNTING LTD (REGISTERED NUMBER: 09976058)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024


7. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 30.4.24 30.4.23
value: £ £
997 Ordinary shares 1 997 2
19,003 Ordinary A shares 1 19,003 3
20,000 5

The following shares were allotted and fully paid for cash at par during the year:

995 Ordinary shares shares of 1 each
19,000 Ordinary A shares shares of 1 each

8. Related party transactions

As at the balance sheet date , the company owes £193,015 (2023- £173,344) to the director.

Included in the debtors is an mount of £521,641 (2023- £418,007) due from related companies.

During the year to 30 April 2024, the company has paid management fees totalling £214,417 to Rock Enterprise Group Ltd, a company controlled by the director.

9. Ultimate controlling party

The controlling party is Mr A Prasanna.