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Adroc Limited

Registered Number
07760482
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2024

Adroc Limited
Company Information
for the year from 1 July 2023 to 30 June 2024

Directors

Mr R Evans
Mr S Paisey

Registered Address

10 Western Road
Romford
RM1 3JT

Registered Number

07760482 (England and Wales)
Adroc Limited
Balance Sheet as at
30 June 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets38,29710,857
8,29710,857
Current assets
Debtors43,179,5112,483,089
Cash at bank and on hand1,154,275964,712
4,333,7863,447,801
Creditors amounts falling due within one year5(3,282,796)(2,571,880)
Net current assets (liabilities)1,050,990875,921
Total assets less current liabilities1,059,287886,778
Provisions for liabilities6(2,074)(2,714)
Net assets1,057,213884,064
Capital and reserves
Called up share capital11
Profit and loss account1,057,212884,063
Shareholders' funds1,057,213884,064
The financial statements were approved and authorised for issue by the Board of Directors on 21 March 2025, and are signed on its behalf by:
Mr R Evans
Director
Mr S Paisey
Director

Registered Company No. 07760482
Adroc Limited
Notes to the Financial Statements
for the year ended 30 June 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
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
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Fixtures and fittings20-
Office Equipment-3
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2.Average number of employees

20242023
Average number of employees during the year63
3.Tangible fixed assets

Fixtures & fittings

Office Equipment

Total

£££
Cost or valuation
At 01 July 2316,30417,59433,898
At 30 June 2416,30417,59433,898
Depreciation and impairment
At 01 July 236,37716,66423,041
Charge for year1,9855752,560
At 30 June 248,36217,23925,601
Net book value
At 30 June 247,9423558,297
At 30 June 239,92793010,857
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables3,062,5352,366,416
Other debtors108,40399,135
Prepayments and accrued income8,57317,538
Total3,179,5112,483,089
Included within other debtors is £89,768 (2023 - £55,708) owed by RBS Invoice Finance Limited for an invoice discounting facility which is secured by a fixed and floating charge over the company's assets dated 29 March 2017.
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables2,010,3601,435,973
Taxation and social security377,509242,303
Other creditors382,426524,273
Accrued liabilities and deferred income512,501369,331
Total3,282,7962,571,880
6.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)2,0742,714
Total2,0742,714
7.Directors advances, credits and guarantees
At the year end the company owed the directors £377,331 (2023 - £517,222) by way of their directors current accounts.