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Registration number: 00637263

B J Rock Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 September 2024

B J Rock Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 5

B J Rock Limited

Company Information

Directors | Mr M Read Mrs P J Duboux Mrs L Read

Company secretary | Mrs L Read

Registered office | C/o Hodson Lewis Limited First Floor Abbotsgate House Hollow Road Bury St Edmunds Suffolk IP32 7FA

Accountants | Hodson Lewis Limited Certified Accountants and Business Advisers First Floor Abbotsgate House Hollow Road Bury St Edmunds Suffolk IP32 7FA

B J Rock Limited

(Registration number: 00637263)
Balance Sheet as at 30 September 2024

| Note | 2024 £ | 2023 £
Current assets |  |  |
Debtors | 4 | 90,387 | 113,073
Cash at bank and in hand |  | 539,684 | 595,146
|  | 630,071 | 708,219
Creditors: Amounts falling due within one year | 5 | (10,788) | (9,121)
Net assets |  | 619,283 | 699,098
Capital and reserves |  |  |
Called up share capital | 6 | 1,000 | 1,000
Share premium reserve |  | 9,474 | 9,474
Retained earnings |  | 608,809 | 688,624
Shareholders' funds |  | 619,283 | 699,098

For the financial year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 14 May 2025 and signed on its behalf by:

......................................... Mr M Read Director

B J Rock Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
C/o Hodson Lewis Limited
First Floor Abbotsgate House
Hollow Road
Bury St Edmunds
Suffolk
IP32 7FA

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Depreciation

Asset class | Depreciation method and rate
Plant and machinery | 25% reducing balance
Motor vehicles | 25% reducing balance
Computer equipment | 25% straight line
Poultry houses | 15% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

B J Rock Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

B J Rock Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2023 - 3).

4 | Debtors

Current | 2024 £ | 2023 £
Other debtors | 90,387 | 113,073
| 90,387 | 113,073

5 | Creditors

Creditors: amounts falling due within one year

| 2024 £ | 2023 £
Due within one year |  |
Taxation and social security | 3,676 | 2,471
Accruals and deferred income | 1,782 | 1,320
Other creditors | 5,330 | 5,330
| 10,788 | 9,121

6 | Share capital

Allotted, called up and fully paid shares

| 2024 | 2023
| No. | £ | No. | £
Ordinary shares of £1 each | 1,000 | 1,000 | 1,000 | 1,000