Registered number
10079257
RCOG HOLDINGS LIMITED
Filleted Accounts
31 March 2025
RCOG HOLDINGS LIMITED
Registered number: 10079257
Balance Sheet
as at 31 March 2025
Notes 2025 2023
£ £
Fixed assets
Tangible assets 3 130 259
Current assets
Debtors 4 10,050 10,127
Cash at bank and in hand - 155,770
10,050 165,897
Creditors: amounts falling due within one year 5 103,700 (147,753)
Net current assets 113,750 18,144
Net assets 113,880 18,403
Capital and reserves
Called up share capital 10,050 10,050
Profit and loss account 103,830 8,353
Shareholder's funds 113,880 18,403
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
P H Rocholl
Director
Approved by the board on 1 April 2025
RCOG HOLDINGS LIMITED
Notes to the Accounts
for the period from 1 January 2024 to 31 March 2025
1 Accounting policies
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).
Turnover
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. 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Computer Equipments over 5 years
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.
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.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.
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.
2 Employees 2025 2023
Number Number
Average number of persons employed by the company 1 1
3 Tangible fixed assets
Computer Equipment
£
Cost
At 1 January 2024 1,411
At 31 March 2025 1,411
Depreciation
At 1 January 2024 1,152
Charge for the period 129
At 31 March 2025 1,281
Net book value
At 31 March 2025 130
At 31 December 2023 259
4 Debtors 2025 2023
£ £
Unpaid Share Capital 10,050 10,050
VAT - 77
10,050 10,127
5 Creditors: amounts falling due within one year 2025 2023
£ £
Amounts owed to group undertakings and undertakings in which the company has a participating interest - 79,087
Director's Loan Account (103,700) -
Accruals - 2,513
Other creditors - 66,153
(103,700) 147,753
6 Related party transactions
The company has taken advantage of the exemption under FRS 102 Section 33 to not disclose transactions between two or more members of a group where one company is a wholly owned subsidiary.

All other related party transactions were conducted under normal market conditions.
7 Controlling party
The company is controlled by Patrick Rocholl by virtue of his shareholding.
8 Other information
RCOG HOLDINGS LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
46 Chevening Road
London
SE10 0LA
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