Registered number
11570071
Red Rock Outdoor Limited
Unaudited Filleted Accounts
30 September 2024
Red Rock Outdoor Limited
Registered number: 11570071
Balance Sheet
as at 30 September 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 149,589 99,488
Current assets
Debtors 4 12,629 15,873
Cash at bank and in hand 14,789 3,734
27,418 19,607
Creditors: amounts falling due within one year 5 (87,409) (42,049)
Net current liabilities (59,991) (22,442)
Total assets less current liabilities 89,598 77,046
Creditors: amounts falling due after more than one year 6 (87,636) (68,201)
Provisions for liabilities (7,577) (8,514)
Net (liabilities)/assets (5,615) 331
Capital and reserves
Called up share capital 101 101
Profit and loss account (5,716) 230
Shareholders' funds (5,615) 331
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their 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.
Mr E Morgan
Director
Approved by the board on 7 May 2025
Red Rock Outdoor Limited
Notes to the Accounts
for the year ended 30 September 2024
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).The financial statements are presented in sterling which is the functional currency of the company and are rounded to the nearest £.
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 service.
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 at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Leasehold improvements Over the term of the lease
Plant and machinery 20% reducing balance
Office Equipment 20% reducing balance
Motor Vehicles 20% reducing balance
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors and creditors receivable/payable within one year
Debtors and creditors with no stated interest rate and receivable and payable within one year are recorded at transaction price. Any losses from impairment are recognised in the profit and loss in other administrative expenses.
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.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Grants
Grants are accounted for under the accruals model. Grants relating to revenue are recognised in income on a systematic basis over the periods in which the entity recognises the related costs for which the grant is intended to compensate. Grants relating to assets are recognised in income on a systematic basis over the expected useful life of the asset.
Leased assets
A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 9 11
3 Tangible fixed assets
Land and buildings Plant and machinery etc Motor vehicles Total
£ £ £ £
Cost
At 1 October 2023 - 140,438 - 140,438
Additions 27,353 51,692 4,996 84,041
Disposals - (5,695) - (5,695)
At 30 September 2024 27,353 186,435 4,996 218,784
Depreciation
At 1 October 2023 - 40,950 - 40,950
Charge for the year 1,942 26,294 999 29,235
On disposals - (990) - (990)
At 30 September 2024 1,942 66,254 999 69,195
Net book value
At 30 September 2024 25,411 120,181 3,997 149,589
At 30 September 2023 - 99,488 - 99,488
4 Debtors 2024 2023
£ £
Trade debtors 2,046 7,132
Other debtors 10,583 8,741
12,629 15,873
5 Creditors: amounts falling due within one year 2024 2023
£ £
Bank loans and overdrafts 5,000 4,999
Obligations under finance lease and hire purchase contracts 2,101 -
Trade creditors 152 5,583
Taxation and social security costs 829 1,063
Other creditors 79,327 30,404
87,409 42,049
6 Creditors: amounts falling due after one year 2024 2023
£ £
Bank loans 7,511 12,508
Obligations under finance lease and hire purchase contracts 8,823 -
Other creditors 71,302 55,693
87,636 68,201
7 Other financial commitments 2024 2023
£ £
Total future minimum payments under non-cancellable operating leases 13,055 2,250
8 Related party transactions
Red Rock Leisure Limited is a related party due to being under common control.

The balance due to the company from Red Rock Leisure Limited at the reporting date was £0.00 (2022: £8,672.00).

The balance due to Red Rock Leisure Limited from the company at the reporting date was £0.00 (2022: £594.25).
9 Other information
Red Rock Outdoor Limited is a private company limited by shares and incorporated in England. Its registered office is:
Prattshayes Country Park
Maer Lane
Exmouth
Devon
EX8 5DB
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