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REGISTERED NUMBER: 02724835 (England and Wales)















FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

ROCKDELL LIMITED

ROCKDELL LIMITED (REGISTERED NUMBER: 02724835)

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










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


ROCKDELL LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2024







DIRECTOR: Mr N H Soufraki





SECRETARY: Ms H H Soufraki





REGISTERED OFFICE: 55 Loudoun Road
London
NW8 0DL





REGISTERED NUMBER: 02724835 (England and Wales)





ACCOUNTANTS: MGR SD Limited
Chartered Accountants
55 Loudoun Road
St John's Wood
London
NW8 0DL

ROCKDELL LIMITED (REGISTERED NUMBER: 02724835)

BALANCE SHEET
31 DECEMBER 2024

31.12.24 31.12.23
Notes £    £   
FIXED ASSETS
Investment property 4 65,000 65,000

CURRENT ASSETS
Debtors 5 65,553 61,648

CREDITORS
Amounts falling due within one year 6 (96,684 ) (94,634 )
NET CURRENT LIABILITIES (31,131 ) (32,986 )
TOTAL ASSETS LESS CURRENT LIABILITIES 33,869 32,014

CAPITAL AND RESERVES
Called up share capital 7 100,000 100,000
Retained earnings (66,131 ) (67,986 )
SHAREHOLDERS' FUNDS 33,869 32,014

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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.

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 21 May 2025 and were signed by:





Mr N H Soufraki - Director


ROCKDELL LIMITED (REGISTERED NUMBER: 02724835)

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


1. STATUTORY INFORMATION

Rockdell 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 as modified by the revaluation of certain assets.

The director reports net current liabilities of £31,131 (2023: £32,986) but has agreed to continue to support the company. Due to the above the director believes that it is appropriate for the financial statements to be prepared on a going concern basis.

Turnover
Turnover represents net ground rents receivable.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 2 (2023 - 1 ) .

ROCKDELL LIMITED (REGISTERED NUMBER: 02724835)

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


4. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 January 2024
and 31 December 2024 65,000
NET BOOK VALUE
At 31 December 2024 65,000
At 31 December 2023 65,000

Fair value at 31 December 2024 is represented by:
£   
Valuation in 2017 65,000

The investment property was valued on an open market basis by the director. No provision for deferred tax has been made in respect of the revaluation surplus as the company currently has corporation tax losses.

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade debtors 9,240 4,620
Other debtors 56,313 57,028
65,553 61,648

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade creditors 22,955 22,621
Taxation and social security 100 -
Other creditors 73,629 72,013
96,684 94,634

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.24 31.12.23
value: £    £   
100,000 Ordinary £1 100,000 100,000

ROCKDELL LIMITED (REGISTERED NUMBER: 02724835)

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


8. RELATED PARTY DISCLOSURES

Lyngate Properties Limited

A company under common control.


31.12.24 31.12.23
£    £   
Amount due to related party at the balance sheet date 53,542 53,542

The above figure is included within other creditors.