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Registration number: 10837638

Rockmoss Limited

Unaudited Financial Statements

for the Year Ended 30 June 2024

 

Rockmoss Limited

(Registration number: 10837638)

Balance Sheet as at 30 June 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

3

3,523

2,739

Investments

4

100

50

Other financial assets

5

41,322

36,340

 

44,945

39,129

Current assets

 

Debtors

6

26,259

77,114

Cash at bank and in hand

 

5,050

14,369

 

31,309

91,483

Creditors: Amounts falling due within one year

7

(14,901)

(28,137)

Net current assets

 

16,408

63,346

Net assets

 

61,353

102,475

Capital and reserves

 

Called up share capital

10

10

Retained earnings

61,343

102,465

Shareholders' funds

 

61,353

102,475

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.

Director's 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements, which have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A Small Entities, were approved and authorised for issue by the director on 25 March 2025
 

.........................................

S Blakeley

Director

 

Rockmoss Limited

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

1

Accounting policies

Statutory information

Rockmoss Limited is a private company, limited by shares, domiciled in England and Wales, company number 10837638. The registered office is at Pegasus House, 463a Glossop Road, Sheffield, S10 2QD.

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 - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

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. The presentation currency is United Kingdom pounds sterling, which is the functional currency of the company. The financial statements are those of an individual entity.

Going concern

After due consideration of all relevant factors, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, he continues to adopt the going concern basis in preparing the annual report and accounts.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax.Revenue is recognised on provision of agreed services.

Tax

The tax expense for the period comprises current 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.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

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.

 

Rockmoss Limited

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

1

Accounting policies (continued)

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

Office equipment

20% straight line

Investments and other financial assets

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Financial instruments


Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Where shares are issued, any component that creates a financial liability of the company is presented as a liability in the balance sheet. The corresponding dividends relating to the liability component are charged as interest expense in the statement of comprehensive income.
 

2

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2023 - 1).

 

Rockmoss Limited

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

3

Tangible assets

Office equipment
£

Cost or valuation

At 1 July 2023

4,316

Additions

1,911

At 30 June 2024

6,227

Depreciation

At 1 July 2023

1,577

Charge for the year

1,127

At 30 June 2024

2,704

Carrying amount

At 30 June 2024

3,523

At 30 June 2023

2,739

4

Investments

2024
£

2023
£

Investments in subsidiaries at cost

100

50

5

Other financial assets

Cost

At 1 July 2023

36,340

Additions

4,982

At 30 June 2024

41,322

6

Debtors

Current

2024
£

2023
£

Trade debtors

-

20,000

Other debtors

26,259

57,114

 

26,259

77,114

 

Rockmoss Limited

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

7

Creditors

2024
£

2023
£

Due within one year

Amounts owed to group undertakings

1,550

1,550

Taxation and social security

4,297

24,026

Accruals and deferred income

1,375

1,275

Other creditors

7,679

1,286

14,901

28,137

8

Related party transactions

Transactions with directors
During the year the director received loans from the company of £31,342 which were repaid in full. The loan account was subject to an interest charge of £163 (2023: £268). The director loaned additional sums to the company with the balance due to the director at the balance sheet date being £7,679 (2023: £1,286).