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REGISTERED NUMBER: 06336818 (England and Wales)




















Report of the Directors and

Unaudited Financial Statements

for the Year Ended 31 August 2024

for

ROCKSECTOR RECORDS LIMITED

ROCKSECTOR RECORDS LIMITED (REGISTERED NUMBER: 06336818)

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










Page

Company Information 1

Report of the Directors 2

Income Statement 3

Balance Sheet 4

Notes to the Financial Statements 6


ROCKSECTOR RECORDS LIMITED

Company Information
for the Year Ended 31 August 2024







DIRECTORS: C Appleton
Mrs L A Appleton
M Appleton
L Appleton





SECRETARY: Mrs L A Appleton





REGISTERED OFFICE: 2 Lindrick Avenue
Whitefield
Manchester
M45 7GE





REGISTERED NUMBER: 06336818 (England and Wales)





ACCOUNTANTS: Calcutt Matthews WBZ Ltd
19 North Street
Ashford
Kent
TN24 8LF

ROCKSECTOR RECORDS LIMITED (REGISTERED NUMBER: 06336818)

Report of the Directors
for the Year Ended 31 August 2024


The directors present their report with the financial statements of the company for the year ended 31 August 2024.

DIRECTORS
The directors shown below have held office during the whole of the period from 1 September 2023 to the date of this report.

C Appleton
Mrs L A Appleton
M Appleton
L Appleton

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:





M Appleton - Director


9 January 2025

ROCKSECTOR RECORDS LIMITED (REGISTERED NUMBER: 06336818)

Income Statement
for the Year Ended 31 August 2024

31.8.24 31.8.23
Notes £    £   

TURNOVER 99,544 82,206

Cost of sales 21,437 21,156
GROSS PROFIT 78,107 61,050

Administrative expenses 77,716 65,411
OPERATING PROFIT/(LOSS) 4 391 (4,361 )


Interest payable and similar expenses 34 49
PROFIT/(LOSS) BEFORE TAXATION 357 (4,410 )

Tax on profit/(loss) - -
PROFIT/(LOSS) FOR THE FINANCIAL YEAR 357 (4,410 )

ROCKSECTOR RECORDS LIMITED (REGISTERED NUMBER: 06336818)

Balance Sheet
31 August 2024

31.8.24 31.8.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 5 2,103 2,249

CURRENT ASSETS
Debtors 6 2,057 1,027
Cash at bank and in hand - 2,007
2,057 3,034
CREDITORS
Amounts falling due within one year 7 14,631 14,611
NET CURRENT LIABILITIES (12,574 ) (11,577 )
TOTAL ASSETS LESS CURRENT LIABILITIES (10,471 ) (9,328 )

CREDITORS
Amounts falling due after more than one
year

8

4,711

6,211
NET LIABILITIES (15,182 ) (15,539 )

CAPITAL AND RESERVES
Called up share capital 4,500 4,500
Retained earnings (19,682 ) (20,039 )
SHAREHOLDERS' FUNDS (15,182 ) (15,539 )

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.

ROCKSECTOR RECORDS LIMITED (REGISTERED NUMBER: 06336818)

Balance Sheet - continued
31 August 2024


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

The financial statements were approved by the Board of Directors and authorised for issue on 9 January 2025 and were signed on its behalf by:





M Appleton - Director


ROCKSECTOR RECORDS LIMITED (REGISTERED NUMBER: 06336818)

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


1. STATUTORY INFORMATION

Rocksector Records 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 etc - 20% on cost

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 ) .

ROCKSECTOR RECORDS LIMITED (REGISTERED NUMBER: 06336818)

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


4. OPERATING PROFIT/(LOSS)

The operating profit (2023 - operating loss) is stated after charging:

31.8.24 31.8.23
£    £   
Depreciation - owned assets 526 562

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 September 2023
and 31 August 2024 26,090
DEPRECIATION
At 1 September 2023 23,841
Charge for year 526
Reclassification/transfer (380 )
At 31 August 2024 23,987
NET BOOK VALUE
At 31 August 2024 2,103
At 31 August 2023 2,249

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Trade debtors 2,057 1,027

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Bank loans and overdrafts 1,039 -
Trade creditors 333 2,273
Taxation and social security 309 -
Other creditors 12,950 12,338
14,631 14,611

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.8.24 31.8.23
£    £   
Other creditors 4,711 6,211