Roko Ltd 04841469 false 2023-09-01 2024-08-31 2024-08-31 The principal activity of the company is licensed clubs. Digita Accounts Production Advanced 6.30.9574.0 true 04841469 2023-09-01 2024-08-31 04841469 2024-08-31 04841469 core:CurrentFinancialInstruments 2024-08-31 04841469 core:CurrentFinancialInstruments core:WithinOneYear 2024-08-31 04841469 core:Non-currentFinancialInstruments 2024-08-31 04841469 core:Non-currentFinancialInstruments core:AfterOneYear 2024-08-31 04841469 core:Goodwill 2024-08-31 04841469 core:LandBuildings core:OwnedOrFreeholdAssets 2024-08-31 04841469 core:PlantMachinery 2024-08-31 04841469 bus:SmallEntities 2023-09-01 2024-08-31 04841469 bus:AuditExemptWithAccountantsReport 2023-09-01 2024-08-31 04841469 bus:FilletedAccounts 2023-09-01 2024-08-31 04841469 bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 04841469 bus:RegisteredOffice 2023-09-01 2024-08-31 04841469 bus:Director1 2023-09-01 2024-08-31 04841469 bus:Director2 2023-09-01 2024-08-31 04841469 bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 04841469 core:Buildings 2023-09-01 2024-08-31 04841469 core:LandBuildings core:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 04841469 core:PlantMachinery 2023-09-01 2024-08-31 04841469 countries:EnglandWales 2023-09-01 2024-08-31 04841469 2023-08-31 04841469 core:Goodwill 2023-08-31 04841469 core:LandBuildings core:OwnedOrFreeholdAssets 2023-08-31 04841469 core:PlantMachinery 2023-08-31 04841469 2022-09-01 2023-08-31 04841469 2023-08-31 04841469 core:CurrentFinancialInstruments 2023-08-31 04841469 core:CurrentFinancialInstruments core:WithinOneYear 2023-08-31 04841469 core:Non-currentFinancialInstruments 2023-08-31 04841469 core:Non-currentFinancialInstruments core:AfterOneYear 2023-08-31 04841469 core:LandBuildings core:OwnedOrFreeholdAssets 2023-08-31 04841469 core:PlantMachinery 2023-08-31 iso4217:GBP xbrli:pure

Registration number: 04841469

Roko Ltd

Unaudited Filleted Financial Statements

for the Year Ended 31 August 2024

 

Roko Ltd

Contents

Company Information

1

Balance Sheet

2

Notes to the Unaudited Financial Statements

3 to 7

 

Roko Ltd

Company Information

Directors:

K R Kiss

M Kiss

Registered office:

Savoy House
Savoy Circus
London
W3 7DA

Registered number:

04841469

Accountants:

Wem & Co
Chartered Accountants
Savoy House
Savoy Circus
London
W3 7DA

 

Roko Ltd

(Registration number: 04841469)
Balance Sheet as at 31 August 2024

Note

31.08.24

31.08.23

   

£

£

£

£

FIXED ASSETS

   

 

Tangible assets

5

 

4,073,293

 

3,717,852

CURRENT ASSETS

   

 

Stocks

22,718

 

22,696

 

Debtors

6

-

 

8,950

 

Cash at bank and in hand

 

197,379

 

229,580

 

 

220,097

 

261,226

 

CREDITORS

   

 

Creditors within 1yr

7

635,028

 

612,609

 

Net current liabilities

   

(414,931)

 

(351,383)

Total assets less current liabilities

   

3,658,362

 

3,366,469

Creditors
Amounts falling due after more than one year

7

 

16,666

 

50,740

PROVISIONS FOR LIABILITES

 

(219)

 

(478)

Net assets

   

3,641,477

 

3,315,251

CAPITAL AND RESERVES

   

 

Called up share capital

 

100

 

100

Profit and loss account

 

3,641,377

 

3,315,151

Shareholders' funds

   

3,641,477

 

3,315,251

For the financial year ending 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

These financial statements 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.

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.

Approved and authorised by the Board on 28 April 2025

.........................................
K R Kiss
Director

 

Roko Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2024

1.

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Savoy House
Savoy Circus
London
W3 7DA
England

These financial statements were authorised for issue by the Board on 28 April 2025.

2.

Accounting policies

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.

The presentational currency is Pound Sterling (£).

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 current and 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.
 

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.
 

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.

 

Roko Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2024 (continued)

2

Accounting policies (continued)

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.

The land element of the freehold property is not amortised.

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

Plant and machinery etc

Straight line over 4 years

Land and building

Straight line over 5 - 50 years

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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.

3.

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 15 (2023 - 12).

 

Roko Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2024 (continued)

4.

Intangible assets

Goodwill
 £

Cost or valuation

At 1 September 2023

690,000

At 31 August 2024

690,000

Amortisation

At 1 September 2023

690,000

At 31 August 2024

690,000

Carrying amount

At 31 August 2024

-

5.

Tangible assets

Land & buildings
£

Plant & machinery
£

Total
£

Cost or valuation

At 1 September 2023

3,830,095

27,010

3,857,105

Additions

365,779

665

366,444

At 31 August 2024

4,195,874

27,675

4,223,549

Depreciation

At 1 September 2023

114,063

25,190

139,253

Charge for the year

9,228

1,609

11,003

At 31 August 2024

123,291

26,799

150,256

Carrying amount

At 31 August 2024

4,072,583

876

4,073,293

At 31 August 2023

3,716,032

1,820

3,717,852

Included within the net book value of land and buildings above is £4,072,583 (2023 - £3,716,032) in respect of freehold land and buildings.


 

 

Roko Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2024 (continued)

6.

Debtors

Current

31.08.24
£

31.08.23
£

Prepayments

-

8,950

 

-

8,950

7.

Creditors

Creditors: amounts falling due within one year

Note

31.08.24
£

31.08.23
£

Due within one year

 

Loans and borrowings

9

45,033

49,031

Trade creditors

 

38,760

11,909

Taxation and social security

 

310,470

318,975

Accruals and deferred income

 

15,500

20,420

Other creditors

 

225,265

212,274

 

635,028

612,609

Other creditors includes £264,765 owed to the Directors on which no interest or payment terms have been set.

Creditors: amounts falling due after more than one year

Note

31.08.24
£

31.08.23
£

Due after one year

 

Loans and borrowings

9

16,666

50,740

8.

LOANS

The directors have given a personal guarantee in respect of one of the loans.

9.

Loans and borrowings

31.08.24
£

31.08.23
£

Non-current loans and borrowings

Bank borrowings

16,666

50,740

 

Roko Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2024 (continued)

9

Loans and borrowings (continued)

31.08.24
£

31.08.23
£

Current loans and borrowings

Bank borrowings

45,033

49,031