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REGISTERED NUMBER: 07152200 (England and Wales)















Unaudited Financial Statements for the Year Ended 28 February 2025

for

Rocca Creative Thinking Ltd

Rocca Creative Thinking Ltd (Registered number: 07152200)






Contents of the Financial Statements
for the year ended 28 February 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Rocca Creative Thinking Ltd

Company Information
for the year ended 28 February 2025







DIRECTOR: M Rocca





REGISTERED OFFICE: Sheffield Technology Parks,
Coopers Building
Arundel Street
Sheffield
South Yorkshire
S1 2NS





REGISTERED NUMBER: 07152200 (England and Wales)





ACCOUNTANTS: Royston Parkin Limited
2 President Buildings
Savile Street East
Sheffield
South Yorkshire
S4 7UQ

Rocca Creative Thinking Ltd (Registered number: 07152200)

Balance Sheet
28 February 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 7,318 8,327

CURRENT ASSETS
Debtors 5 11,418 82,763
Cash at bank 136,729 153,553
148,147 236,316
CREDITORS
Amounts falling due within one year 6 21,287 55,484
NET CURRENT ASSETS 126,860 180,832
TOTAL ASSETS LESS CURRENT
LIABILITIES

134,178

189,159

PROVISIONS FOR LIABILITIES - 1,153
NET ASSETS 134,178 188,006

CAPITAL AND RESERVES
Called up share capital 60 60
Share premium 40 40
Retained earnings 134,078 187,906
134,178 188,006

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Rocca Creative Thinking Ltd (Registered number: 07152200)

Balance Sheet - continued
28 February 2025


The 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.

The financial statements were approved by the director and authorised for issue on 30 April 2025 and were signed by:





M Rocca - Director


Rocca Creative Thinking Ltd (Registered number: 07152200)

Notes to the Financial Statements
for the year ended 28 February 2025

1. STATUTORY INFORMATION

Rocca Creative Thinking Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 20% on reducing balance
Computer equipment - 25% on reducing balance

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.

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.

Rocca Creative Thinking Ltd (Registered number: 07152200)

Notes to the Financial Statements - continued
for the year ended 28 February 2025

2. ACCOUNTING POLICIES - continued

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 4 (2024 - 4 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 March 2024 3,928 25,235 29,163
Additions - 1,291 1,291
At 28 February 2025 3,928 26,526 30,454
DEPRECIATION
At 1 March 2024 2,313 18,523 20,836
Charge for year 323 1,977 2,300
At 28 February 2025 2,636 20,500 23,136
NET BOOK VALUE
At 28 February 2025 1,292 6,026 7,318
At 29 February 2024 1,615 6,712 8,327

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 11,418 82,763

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors - 462
Amounts owed to group undertakings 53 53
Social security and other taxes 2,940 3,073
VAT 11,186 23,498
Directors' current accounts 96 4,255
Accruals and deferred income 7,012 24,143
21,287 55,484