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Reports Dated : 22/04/2025 Registered Number: 13943747
England and Wales

 

 

 

ROCCO CASTAGNO LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 March 2024

End date: 28 February 2025
Director Rocco Castagno
Registered Number 13943747
Registered Office 57 John Ruskin Road
Tadpole Garden Village
Swindon
SN25 2PS
Accountants Denton Tavara Limited
61a High Street South
Rushden
Northants
NN10 0RA
1
Director's report and financial statements
The director presents his/her/their annual report and the financial statements for the year ended 28 February 2025.
Principal activities
Principal activity of the company during the financial year was of air conditioning services.
Director
The director who served the company throughout the year was as follows:
Rocco Castagno
Statement of director's responsibilities
The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.
In preparing these financial statements, the director is required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.


----------------------------------
Rocco Castagno
Director

Date approved: 22 April 2025
2
Accountants report
You consider that the company is exempt from an audit for the year ended 28 February 2025 . You have acknowledged, on the Statement of Financial Position , your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Income Statement, the Statement of Comprehensive Income, the Statement of Financial Position, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.



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

Denton Tavara Limited

61a High Street South
Rushden
Northants
NN10 0RA
22 April 2025
3
 
 
Notes
 
2025
£
  2024
£
Fixed assets      
Tangible fixed assets 3 937   
937   
Current assets      
Debtors 4 31,007    21,408 
Cash at bank and in hand 7,011    4,633 
38,018    26,041 
Creditors: amount falling due within one year 5 (18,805)   (14,978)
Net current assets 19,213    11,063 
 
Total assets less current liabilities 20,150    11,063 
Creditors: amount falling due after more than one year 6 (10,710)  
Net assets 9,440    11,063 
 

Capital and reserves
     
Called up share capital 1    1 
Profit and loss account 9,439    11,062 
Shareholders' funds 9,440    11,063 
 


For the year ended 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 22 April 2025 and were signed by:


-------------------------------
Rocco Castagno
Director
4
General Information
Rocco Castagno Ltd is a private company, limited by shares, registered in England and Wales, registration number 13943747, registration address 57 John Ruskin Road, Tadpole Garden Village, Swindon, SN25 2PS.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment 33% Reducing Balance
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
2.

Average number of employees

Average number of employees during the year was 1 (2024 : 1).
3.

Tangible fixed assets

Cost or valuation Computer Equipment   Total
  £   £
At 01 March 2024  
Additions 1,399    1,399 
Disposals  
At 28 February 2025 1,399    1,399 
Depreciation
At 01 March 2024  
Charge for year 462    462 
On disposals  
At 28 February 2025 462    462 
Net book values
Closing balance as at 28 February 2025 937    937 
Opening balance as at 01 March 2024  


4.

Debtors: amounts falling due within one year

2025
£
  2024
£
Trade Debtors 6,629    8,043 
CIS Control Account 24,180    13,365 
VAT 198   
31,007    21,408 

5.

Creditors: amount falling due within one year

2025
£
  2024
£
Trade Creditors   4,321 
Corporation Tax 17,760    9,719 
Accruals 367    700 
Other Creditors (1)  
Hire Purchase/Financial Leases 630   
Directors' Current Accounts 49    238 
18,805    14,978 

6.

Creditors: amount falling due after more than one year

2025
£
  2024
£
Bank Loans and Overdrafts 10,500   
Hire Purchase / Financial Leases 210   
10,710   

5