Caseware UK (AP4) 2024.0.164 2024.0.164 2024-08-312024-08-312025-05-09falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.12023-09-01No description of principal activity1truefalse 11937009 2023-09-01 2024-08-31 11937009 2022-09-01 2023-08-31 11937009 2024-08-31 11937009 2023-08-31 11937009 c:Director1 2023-09-01 2024-08-31 11937009 d:CurrentFinancialInstruments 2024-08-31 11937009 d:CurrentFinancialInstruments 2023-08-31 11937009 d:Non-currentFinancialInstruments 2024-08-31 11937009 d:Non-currentFinancialInstruments 2023-08-31 11937009 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 11937009 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 11937009 d:Non-currentFinancialInstruments d:AfterOneYear 2024-08-31 11937009 d:Non-currentFinancialInstruments d:AfterOneYear 2023-08-31 11937009 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-08-31 11937009 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-08-31 11937009 d:ShareCapital 2024-08-31 11937009 d:ShareCapital 2023-08-31 11937009 d:RetainedEarningsAccumulatedLosses 2024-08-31 11937009 d:RetainedEarningsAccumulatedLosses 2023-08-31 11937009 c:FRS102 2023-09-01 2024-08-31 11937009 c:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 11937009 c:FullAccounts 2023-09-01 2024-08-31 11937009 c:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 11937009 2 2023-09-01 2024-08-31 11937009 e:PoundSterling 2023-09-01 2024-08-31 iso4217:GBP xbrli:pure

Registered number: 11937009









AROCH LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 AUGUST 2024

 
AROCH LTD
REGISTERED NUMBER: 11937009

BALANCE SHEET
AS AT 31 AUGUST 2024

2024
2023
Note
£
£

  

Current assets
  

Stocks
  
5,656,520
5,389,948

Debtors: amounts falling due within one year
 4 
54,615
27,516

Cash at bank and in hand
  
140
795

  
5,711,275
5,418,259

Creditors: amounts falling due within one year
 5 
(6,330,218)
(5,410,020)

Net current (liabilities)/assets
  
 
 
(618,943)
 
 
8,239

Creditors: amounts falling due after more than one year
 6 
-
(600,000)

  

Net liabilities
  
(618,943)
(591,761)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(619,043)
(591,861)

  
(618,943)
(591,761)


The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 9 May 2025.

S Singh
Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
AROCH LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1.


General information

Aroch Ltd is a private Company limited by shares incorporated in England and Wales. The registered office is Leytonstone House, Hanbury Drive, London, England, E11 1GA.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.3

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.4

Stocks

Stocks represent costs incurred on development projects and are stated at cost. 

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 2

 
AROCH LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).


4.


Debtors

2024
2023
£
£


Other debtors
54,615
27,516

54,615
27,516



5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
600,000
-

Trade creditors
48,961
20,211

Other creditors
5,681,257
5,389,809

6,330,218
5,410,020



6.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
-
600,000


Page 3

 
AROCH LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

7.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Bank loans
600,000
-

Amounts falling due 1-2 years

Bank loans
-
600,000




Loans are secured against the assets of the company.


8.


Related party transactions

At the year end included within other creditors are amounts due to the director of £457,028 (2023 - £366,382) and amounts due to connected companies £2,957,686 (2023 - £2,067,741).
At the year ended included within other debtors are amounts due from connected companies of £44,025 (
2023 - £20,100).


9.


Controlling party

The company regards Mr S Singh as its controlling party.

 
Page 4