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REGISTERED NUMBER: 05440960 (England and Wales)











ROCKINGHAM SYSTEMS LTD

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2024






ROCKINGHAM SYSTEMS LTD (REGISTERED NUMBER: 05440960)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024










Page

Abridged Balance Sheet 1

Notes to the Financial Statements 3


ROCKINGHAM SYSTEMS LTD (REGISTERED NUMBER: 05440960)

ABRIDGED BALANCE SHEET
31 AUGUST 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 23,973 33,026

CURRENT ASSETS
Stocks 37,010 38,850
Debtors 104,770 73,085
Prepayments and accrued income 5,344 4,699
Cash at bank 173,648 246,200
320,772 362,834
CREDITORS
Amounts falling due within one year 109,634 129,379
NET CURRENT ASSETS 211,138 233,455
TOTAL ASSETS LESS CURRENT
LIABILITIES

235,111

266,481

CREDITORS
Amounts falling due after more than one
year

(7,500

)

(17,500

)

PROVISIONS FOR LIABILITIES (4,905 ) (5,877 )

ACCRUALS AND DEFERRED INCOME (3,850 ) (3,700 )
NET ASSETS 218,856 239,404

CAPITAL AND RESERVES
Called up share capital 5 200 200
Retained earnings 218,656 239,204
SHAREHOLDERS' FUNDS 218,856 239,404

ROCKINGHAM SYSTEMS LTD (REGISTERED NUMBER: 05440960)

ABRIDGED BALANCE SHEET - continued
31 AUGUST 2024


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 August 2024 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved and authorised for issue by the Board of Directors and authorised for issue on 15 April 2025 and were signed on its behalf by:




D Murray - Director



C Murray - Director


ROCKINGHAM SYSTEMS LTD (REGISTERED NUMBER: 05440960)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024


1. STATUTORY INFORMATION

Rockingham Systems Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 05440960

Registered office: Unit 7
Northfield Point
Kettering
Northamptonshire
NN16 9QJ

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents amounts (excluding value added tax) derived from the provision of goods and services to customers during the year.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - over the period of the lease
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on reducing balance

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Debtors and creditors
Debtors receivable / creditors payable within one year are measured at transaction price (less any impairment losses on debtors for bad and doubtful debts). Loans and other financial assets / liabilities are initially measured at transaction price and subsequently measured at amortised cost determined using the effective interest method (less any impairment losses on debtors) for bad and doubtful debts.

Any losses arising from impairment are recognised in the profit and loss account.


ROCKINGHAM SYSTEMS LTD (REGISTERED NUMBER: 05440960)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024


2. ACCOUNTING POLICIES - continued
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 4 ) .

ROCKINGHAM SYSTEMS LTD (REGISTERED NUMBER: 05440960)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024


4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 September 2023 105,660
Additions 2,791
Disposals (7,667 )
At 31 August 2024 100,784
DEPRECIATION
At 1 September 2023 72,634
Charge for year 10,480
Eliminated on disposal (6,303 )
At 31 August 2024 76,811
NET BOOK VALUE
At 31 August 2024 23,973
At 31 August 2023 33,026

5. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1.00 200 200

6. OTHER FINANCIAL COMMITMENTS

Total financial commitments not included in the balance sheet:2024 2023
£ £
Operating leases45,09947,047

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 August 2024 and 31 August 2023:

2024 2023
£    £   
D Murray and J Murray
Balance outstanding at start of year - -
Amounts advanced - 19,800
Amounts repaid - (19,800 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

ROCKINGHAM SYSTEMS LTD (REGISTERED NUMBER: 05440960)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024


7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

C Murray
Balance outstanding at start of year - -
Amounts advanced 8,200 9,998
Amounts repaid (1,640 ) (9,998 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 6,560 -

Loans to directors are repayable on demand. Interest is charged at official HMRC rates.