IRIS Accounts Production v25.1.0.734 08744971 Board of Directors 1.11.23 31.10.24 31.10.24 false true false false true false 57886 4431 146693 148920 149290 86603 55289 57886 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh087449712023-10-31087449712024-10-31087449712023-11-012024-10-31087449712022-10-31087449712022-11-012023-10-31087449712023-10-3108744971ns15:EnglandWales2023-11-012024-10-3108744971ns14:PoundSterling2023-11-012024-10-3108744971ns10:Director12023-11-012024-10-3108744971ns10:PrivateLimitedCompanyLtd2023-11-012024-10-3108744971ns10:SmallEntities2023-11-012024-10-3108744971ns10:AuditExempt-NoAccountantsReport2023-11-012024-10-3108744971ns10:SmallCompaniesRegimeForDirectorsReport2023-11-012024-10-3108744971ns10:SmallCompaniesRegimeForAccounts2023-11-012024-10-3108744971ns10:FullAccounts2023-11-012024-10-3108744971ns10:Director2422023-10-3108744971ns10:Director2422022-10-3108744971ns10:Director2422023-11-012024-10-3108744971ns10:Director2422022-11-012023-10-3108744971ns10:Director2422024-10-3108744971ns10:Director2422023-10-3108744971ns10:Director22023-11-012024-10-3108744971ns10:RegisteredOffice2023-11-012024-10-3108744971ns5:CurrentFinancialInstruments2024-10-3108744971ns5:CurrentFinancialInstruments2023-10-3108744971ns5:Non-currentFinancialInstruments2024-10-3108744971ns5:Non-currentFinancialInstruments2023-10-3108744971ns5:ShareCapital2024-10-3108744971ns5:ShareCapital2023-10-3108744971ns5:FurtherSpecificReserve3ComponentTotalEquity2024-10-3108744971ns5:FurtherSpecificReserve3ComponentTotalEquity2023-10-3108744971ns5:RetainedEarningsAccumulatedLosses2024-10-3108744971ns5:RetainedEarningsAccumulatedLosses2023-10-3108744971ns5:PlantMachinery2023-10-3108744971ns5:ComputerEquipment2023-10-3108744971ns5:PlantMachinery2023-11-012024-10-3108744971ns5:ComputerEquipment2023-11-012024-10-3108744971ns5:PlantMachinery2024-10-3108744971ns5:ComputerEquipment2024-10-3108744971ns5:PlantMachinery2023-10-3108744971ns5:ComputerEquipment2023-10-3108744971ns5:CostValuation2023-10-3108744971ns5:AdditionsToInvestments2024-10-3108744971ns5:CostValuation2024-10-3108744971ns5:WithinOneYearns5:CurrentFinancialInstruments2024-10-3108744971ns5:WithinOneYearns5:CurrentFinancialInstruments2023-10-3108744971ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2024-10-3108744971ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2023-10-3108744971ns5:Non-currentFinancialInstrumentsns5:MoreThanFiveYears2024-10-3108744971ns5:Non-currentFinancialInstrumentsns5:MoreThanFiveYears2023-10-31087449711ns10:Director12023-10-31087449711ns10:Director12022-10-31087449711ns10:Director12023-11-012024-10-31087449711ns10:Director12022-11-012023-10-31087449711ns10:Director12024-10-31087449711ns10:Director12023-10-31
REGISTERED NUMBER: 08744971 (England and Wales)









Unaudited Financial Statements

for the Year Ended 31 October 2024

for

Food Rocks Limited

Food Rocks Limited (Registered number: 08744971)






Contents of the Financial Statements
for the Year Ended 31 October 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Food Rocks Limited

Company Information
for the Year Ended 31 October 2024







DIRECTORS: S C Teesdale
Mrs A B E Murrell





REGISTERED OFFICE: Old Printers Yard
156 South Street
Dorking
Surrey
RH4 2HF





BUSINESS ADDRESS: South
Te Whare
Little London
Heathfield
East Sussex
TN21 0BB





REGISTERED NUMBER: 08744971 (England and Wales)





ACCOUNTANTS: Bullimores LLP
Chartered Accountants
Old Printers Yard
156 South Street
Dorking
Surrey
RH4 2HF

Food Rocks Limited (Registered number: 08744971)

Balance Sheet
31 October 2024

31.10.24 31.10.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 2,906 3,976
Investments 5 13,648 9,038
16,554 13,014

CURRENT ASSETS
Debtors 6 61,520 61,886
Cash at bank and in hand 75,125 36,597
136,645 98,483
CREDITORS
Amounts falling due within one year 7 56,130 34,785
NET CURRENT ASSETS 80,515 63,698
TOTAL ASSETS LESS CURRENT
LIABILITIES

97,069

76,712

CREDITORS
Amounts falling due after more than one year 8 (23,914 ) (28,080 )

PROVISIONS FOR LIABILITIES (779 ) (1,143 )
NET ASSETS 72,376 47,489

CAPITAL AND RESERVES
Called up share capital 200 200
Fair value reserve 9 4,610 -
Retained earnings 67,566 47,289
72,376 47,489

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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.

Food Rocks Limited (Registered number: 08744971)

Balance Sheet - continued
31 October 2024


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 Board of Directors and authorised for issue on 9 May 2025 and were signed on its behalf by:





S C Teesdale - Director


Food Rocks Limited (Registered number: 08744971)

Notes to the Financial Statements
for the Year Ended 31 October 2024

1. STATUTORY INFORMATION

Food Rocks Limited 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:
Plant and machinery 25%
Computer Equipment 33%

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

Food Rocks Limited (Registered number: 08744971)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2024

4. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 1 November 2023
and 31 October 2024 8,781 6,556 15,337
DEPRECIATION
At 1 November 2023 5,720 5,641 11,361
Charge for year 765 305 1,070
At 31 October 2024 6,485 5,946 12,431
NET BOOK VALUE
At 31 October 2024 2,296 610 2,906
At 31 October 2023 3,061 915 3,976

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 November 2023 9,038
Additions 4,610
At 31 October 2024 13,648
NET BOOK VALUE
At 31 October 2024 13,648
At 31 October 2023 9,038

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.10.23
£    £   
Other debtors 4,000 4,000
Directors' current accounts 55,289 57,886
VAT 2,231 -
61,520 61,886

Food Rocks Limited (Registered number: 08744971)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.10.23
£    £   
Bank loans and overdrafts 4,167 4,167
Tax 38,226 27,016
Social security and other taxes 1,276 729
VAT - 873
Accruals and deferred income 12,461 2,000
56,130 34,785

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.10.24 31.10.23
£    £   
Bank loans 2-5 years 16,667 16,667
Bank loans > 5 years 7,247 11,413
23,914 28,080

Amounts falling due in more than five years:

Repayable by instalments
Bank loans > 5 years 7,247 11,413

9. RESERVES
Fair
value
reserve
£   
Revaluation reserve 4,610

At 31 October 2024 4,610

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

31.10.24 31.10.23
£    £   
S C Teesdale and Mrs A B E Murrell
Balance outstanding at start of year 57,886 (4,431 )
Amounts advanced 146,693 148,920
Amounts repaid (149,290 ) (86,603 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 55,289 57,886

Food Rocks Limited (Registered number: 08744971)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2024

11. RELATED PARTY DISCLOSURES

At 31st October 2024, the directors loan account was overdrawn in the sum of £55,289. The directors intend to repay this sum by 30th April 2025.