13 12 Rockscape Contract Services Ltd 06749936 false 2023-07-01 2024-06-30 2024-06-30 The principal activity of the company is provision of contract services Digita Accounts Production Advanced 6.30.9574.0 true 06749936 2023-07-01 2024-06-30 06749936 2024-06-30 06749936 bus:OrdinaryShareClass1 2024-06-30 06749936 bus:OrdinaryShareClass2 2024-06-30 06749936 bus:OrdinaryShareClass3 2024-06-30 06749936 core:FinanceLeases core:CurrentFinancialInstruments 2024-06-30 06749936 core:FinanceLeases core:Non-currentFinancialInstruments 2024-06-30 06749936 core:CurrentFinancialInstruments 2024-06-30 06749936 core:CurrentFinancialInstruments core:WithinOneYear 2024-06-30 06749936 core:Non-currentFinancialInstruments 2024-06-30 06749936 core:Non-currentFinancialInstruments core:AfterOneYear 2024-06-30 06749936 core:FurnitureFittingsToolsEquipment 2024-06-30 06749936 core:MotorVehicles 2024-06-30 06749936 core:OtherPropertyPlantEquipment 2024-06-30 06749936 bus:SmallEntities 2023-07-01 2024-06-30 06749936 bus:AuditExemptWithAccountantsReport 2023-07-01 2024-06-30 06749936 bus:FullAccounts 2023-07-01 2024-06-30 06749936 bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 06749936 bus:RegisteredOffice 2023-07-01 2024-06-30 06749936 bus:Director1 2023-07-01 2024-06-30 06749936 bus:Director2 2023-07-01 2024-06-30 06749936 bus:Director3 2023-07-01 2024-06-30 06749936 bus:Director4 2023-07-01 2024-06-30 06749936 bus:OrdinaryShareClass1 2023-07-01 2024-06-30 06749936 bus:OrdinaryShareClass2 2023-07-01 2024-06-30 06749936 bus:OrdinaryShareClass3 2023-07-01 2024-06-30 06749936 bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 06749936 bus:Agent1 2023-07-01 2024-06-30 06749936 core:FurnitureFittings 2023-07-01 2024-06-30 06749936 core:FurnitureFittingsToolsEquipment 2023-07-01 2024-06-30 06749936 core:MotorVehicles 2023-07-01 2024-06-30 06749936 core:OtherPropertyPlantEquipment 2023-07-01 2024-06-30 06749936 core:PlantMachinery 2023-07-01 2024-06-30 06749936 countries:England 2023-07-01 2024-06-30 06749936 2023-06-30 06749936 core:FurnitureFittingsToolsEquipment 2023-06-30 06749936 core:MotorVehicles 2023-06-30 06749936 core:OtherPropertyPlantEquipment 2023-06-30 06749936 2022-07-01 2023-06-30 06749936 2023-06-30 06749936 bus:OrdinaryShareClass1 2023-06-30 06749936 bus:OrdinaryShareClass2 2023-06-30 06749936 bus:OrdinaryShareClass3 2023-06-30 06749936 core:FinanceLeases core:CurrentFinancialInstruments 2023-06-30 06749936 core:FinanceLeases core:Non-currentFinancialInstruments 2023-06-30 06749936 core:CurrentFinancialInstruments 2023-06-30 06749936 core:CurrentFinancialInstruments core:WithinOneYear 2023-06-30 06749936 core:Non-currentFinancialInstruments 2023-06-30 06749936 core:Non-currentFinancialInstruments core:AfterOneYear 2023-06-30 06749936 core:FurnitureFittingsToolsEquipment 2023-06-30 06749936 core:MotorVehicles 2023-06-30 06749936 core:OtherPropertyPlantEquipment 2023-06-30 xbrli:pure iso4217:GBP xbrli:shares

Registration number: 06749936

Rockscape Contract Services Ltd

Annual Report and Unaudited Financial Statements

for the Year Ended 30 June 2024

 

Rockscape Contract Services Ltd

Contents

Company Information

1

Balance Sheet

2

Notes to the Unaudited Financial Statements

3 to 8

 

Rockscape Contract Services Ltd

Company Information

Directors

Mr T R Bletcher

Mrs R H Bletcher

Mr R Hewson

Mrs D Weeden

Registered office

North Moor Farm
Crowle
North Lincolnshire
DN17 4DA

Accountants

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

 

Rockscape Contract Services Ltd

(Registration number: 06749936)
Balance Sheet as at 30 June 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

5

1,801,625

1,871,003

Current assets

 

Stocks

6

225,775

214,306

Debtors

7

777,298

1,070,985

Cash at bank and in hand

 

167,879

145,512

 

1,170,952

1,430,803

Creditors: Amounts falling due within one year

8

(732,142)

(913,291)

Net current assets

 

438,810

517,512

Total assets less current liabilities

 

2,240,435

2,388,515

Creditors: Amounts falling due after more than one year

8

(977,238)

(1,251,255)

Provisions for liabilities

(214,857)

(250,697)

Net assets

 

1,048,340

886,563

Capital and reserves

 

Called up share capital

9

2

2

Retained earnings

1,048,338

886,561

Shareholders' funds

 

1,048,340

886,563

For the financial year 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 year 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 10 March 2025 and signed on its behalf by:
 

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

 

Rockscape Contract Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 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

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.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when: the amount of revenue can be reliably measured; it is probable that future economic benefits will flow to the entity; and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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 and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

 

Rockscape Contract Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2024

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Furniture, fittings and equipment

15% reducing balance and 20% on cost

Motor vehicles

25% reducing balance

Other property, plant and equipment

15% reducing balance

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.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

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.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

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.

 

Rockscape Contract Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2024

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Financial instruments

Recognition and measurement
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Comprehensive Income.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the balance sheet date.

 

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 13 (2023 - 12).

4

Profit before tax

Arrived at after charging/(crediting)

2024
£

2023
£

Depreciation expense

296,215

269,214

 

Rockscape Contract Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2024

5

Tangible assets

Furniture, fittings and equipment
 £

Motor vehicles
 £

Other property, plant and equipment
£

Total
£

Cost or valuation

At 1 July 2023

58,478

112,416

2,354,138

2,525,032

Additions

1,255

47,112

270,311

318,678

Disposals

-

(44,421)

(129,200)

(173,621)

At 30 June 2024

59,733

115,107

2,495,249

2,670,089

Depreciation

At 1 July 2023

39,425

36,232

578,373

654,030

Charge for the year

5,635

19,168

271,412

296,215

Eliminated on disposal

-

(26,045)

(55,736)

(81,781)

At 30 June 2024

45,060

29,355

794,049

868,464

Carrying amount

At 30 June 2024

14,673

85,752

1,701,200

1,801,625

At 30 June 2023

19,054

76,184

1,775,765

1,871,003

6

Stocks

2024
£

2023
£

Other inventories

225,775

214,306

7

Debtors

Current

Note

2024
£

2023
£

Trade debtors

 

625,092

661,610

Amounts owed by related parties

-

329

Prepayments

 

152,206

409,046

   

777,298

1,070,985

 

Rockscape Contract Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2024

8

Creditors

Creditors: amounts falling due within one year

Note

2024
£

2023
£

Due within one year

 

Loans and borrowings

10

129,055

273,049

Trade creditors

 

250,742

235,050

Amounts owed to group undertakings and undertakings in which the company has a participating interest

2,760

-

Taxation and social security

 

48,528

89,414

Accruals and deferred income

 

114,634

129,643

Other creditors

 

186,423

186,135

 

732,142

913,291


Creditors include net obligations under finance lease and hire purchase contracts which are secured on the assets concerned of £104,634 (2023 - £250,599).

Creditors: amounts falling due after more than one year

Note

2024
£

2023
£

Due after one year

 

Loans and borrowings

10

977,238

1,251,255


Creditors include net obligations under finance lease and hire purchase contracts which are secured on the assets concerned of £26,400 (2023 - £78,235).

9

Share capital

Allotted, called up and fully paid shares

2024

2023

No.

£

No.

£

Ordinary A of £0.01 each

200

2.00

200

2.00

Ordinary B of £0.01 each

35

0.35

35

0.35

Ordinary C of £0.01 each

10

0.10

5

0.05

245

2.45

240

2.40



 

5 Ordinary C shares of £0.01 each were allotted as fully paid for cash at par during the year.

 




 

 

Rockscape Contract Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2024

10

Loans and borrowings

Non-current loans and borrowings

2024
£

2023
£

Finance lease liabilities

26,400

78,235

Other borrowings

950,838

1,173,020

977,238

1,251,255

Current loans and borrowings

2024
£

2023
£

Finance lease liabilities

104,635

250,599

Other borrowings

24,420

22,450

129,055

273,049