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REGISTERED NUMBER: 03123244 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024

FOR

ROCKBARR LIMITED

ROCKBARR LIMITED (REGISTERED NUMBER: 03123244)

CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31st December 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


ROCKBARR LIMITED

COMPANY INFORMATION
for the Year Ended 31st December 2024







DIRECTOR: Mr M A Currie





SECRETARY: Mr M A Currie





REGISTERED OFFICE: Mantra Learning Limited
Greengate
Middleton
Manchester
Greater Manchester
M24 1RU





REGISTERED NUMBER: 03123244 (England and Wales)





ACCOUNTANTS: Xeinadin
100 Barbirolli Square
Manchester
M2 3BD

ROCKBARR LIMITED (REGISTERED NUMBER: 03123244)

BALANCE SHEET
31st December 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 28,315 35,395

CURRENT ASSETS
Debtors 5 82,398 111,452
Cash at bank and in hand 59,631 22,417
142,029 133,869
CREDITORS
Amounts falling due within one year 6 (22,148 ) (19,315 )
NET CURRENT ASSETS 119,881 114,554
TOTAL ASSETS LESS CURRENT
LIABILITIES

148,196

149,949

CAPITAL AND RESERVES
Called up share capital 7 1 1
Retained earnings 148,195 149,948
SHAREHOLDERS' FUNDS 148,196 149,949

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 24th June 2025 and were signed by:





Mr M A Currie - Director


ROCKBARR LIMITED (REGISTERED NUMBER: 03123244)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31st December 2024


1. STATUTORY INFORMATION

Rockbarr Limited is a private company limited by share capital, incorporated in England and Wales, registration number 03123244. The address of the registered office and principal place of business is Mantra Learning Limited, Greengate, Middleton, Manchester, Greater Manchester, M24 1RU.

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 represents amounts recognised by the company in respect of goods and services supplied, exclusive of Value Added Tax and trade discounts. Turnover principally consists of freight transport and warehouse/storage facilities which are recognised at the point of which the goods or services are provided.

Tangible fixed assets
Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses.

The company assesses at each reporting date whether tangible fixed assets are impaired.

Depreciation on tangible fixed assets is charged to the profit and loss so as to write off their value, over their
estimated useful lives, using the following methods:

Plant and machinery20% reducing balance
Motor vehicles20% reducing balance
Computer equipment20% reducing balance
Improvements to property20% reducing balance

At each balance sheet date, the Company reviews the carrying amounts of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the Company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of
the asset is reduced to its recoverable amount. Impairment loss is recognised as an expense immediately.

Debtors
Short term debtors are measured at transaction price, less any impairment.

Creditors
Short term creditors are measured at the transaction price.

Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from other third parties and loans from related parties.

Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and in hand.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

ROCKBARR LIMITED (REGISTERED NUMBER: 03123244)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31st December 2024


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 3 ) .

4. TANGIBLE FIXED ASSETS
Improvements
to Plant and Motor Computer
property machinery vehicles equipment Totals
£    £    £    £    £   
COST
At 1st January 2024
and 31st December 2024 1,570 36,386 190,523 11,164 239,643
DEPRECIATION
At 1st January 2024 820 33,370 159,455 10,603 204,248
Charge for year 150 603 6,214 113 7,080
At 31st December 2024 970 33,973 165,669 10,716 211,328
NET BOOK VALUE
At 31st December 2024 600 2,413 24,854 448 28,315
At 31st December 2023 750 3,016 31,068 561 35,395

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 14,732 14,579
Other debtors 67,666 96,873
82,398 111,452

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 6,799 10,387
Taxation and social security 12,764 4,474
Other creditors 2,585 4,454
22,148 19,315

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
1 Ordinary £1.00 1 1

8. ULTIMATE CONTROLLING PARTY

The controlling party is Mr M A Currie.