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REGISTERED NUMBER: SC705356 (Scotland)















Unaudited Financial Statements for the Year Ended 31 July 2024

for

Rockhopper Marine Ltd

Rockhopper Marine Ltd (Registered number: SC705356)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Rockhopper Marine Ltd

Company Information
for the Year Ended 31 July 2024







DIRECTOR: Charles Mawer





SECRETARY: Mrs Elaine Mawer





REGISTERED OFFICE: 52 Crawford Road
Milngavie
Glasgow
G62 7LF





REGISTERED NUMBER: SC705356 (Scotland)





ACCOUNTANTS: Stevenson & Kyles
Chartered Accountants
25 Sandyford Place
Glasgow
G3 7NG

Rockhopper Marine Ltd (Registered number: SC705356)

Balance Sheet
31 July 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 674 899

CURRENT ASSETS
Debtors 5 5,210 616
Cash at bank 25,937 20,199
31,147 20,815
CREDITORS
Amounts falling due within one year 6 29,030 23,718
NET CURRENT ASSETS/(LIABILITIES) 2,117 (2,903 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,791

(2,004

)

PROVISIONS FOR LIABILITIES 7 128 171
NET ASSETS/(LIABILITIES) 2,663 (2,175 )

CAPITAL AND RESERVES
Called up share capital 8 20 20
Retained earnings 2,643 (2,195 )
SHAREHOLDERS' FUNDS 2,663 (2,175 )

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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.

Rockhopper Marine Ltd (Registered number: SC705356)

Balance Sheet - continued
31 July 2024


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 5 March 2025 and were signed by:





Charles Mawer - Director


Rockhopper Marine Ltd (Registered number: SC705356)

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

1. STATUTORY INFORMATION

Rockhopper Marine 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.
Fittings and equipment - 25% on reducing balance

Financial instruments
Basic financial instruments, including 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 administrative expenses.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.


Rockhopper Marine Ltd (Registered number: SC705356)

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

2. ACCOUNTING POLICIES - continued
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.

3. EMPLOYEES AND DIRECTORS

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

4. TANGIBLE FIXED ASSETS
Fittings
and
equipment
£   
COST
At 1 August 2023
and 31 July 2024 1,441
DEPRECIATION
At 1 August 2023 542
Charge for year 225
At 31 July 2024 767
NET BOOK VALUE
At 31 July 2024 674
At 31 July 2023 899

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 5,210 -
Other debtors - 616
5,210 616

Rockhopper Marine Ltd (Registered number: SC705356)

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

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Taxation and social security 3,523 776
Other creditors 25,507 22,942
29,030 23,718

7. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 128 171

Deferred
tax
£   
Balance at 1 August 2023 171
Provided during year (43 )
Balance at 31 July 2024 128

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
20 Ordinary £1 20 20