| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024 |
| FOR |
| ROCKBARR LIMITED |
| REGISTERED NUMBER: |
| 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: |
| SECRETARY: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| 100 Barbirolli Square |
| Manchester |
| M2 3BD |
| ROCKBARR LIMITED (REGISTERED NUMBER: 03123244) |
| BALANCE SHEET |
| 31st December 2024 |
| 2024 | 2023 |
| Notes | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| CURRENT ASSETS |
| Debtors | 5 |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 6 | ( |
) | ( |
) |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CAPITAL AND RESERVES |
| Called up share capital | 7 |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| 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 were approved by the director and authorised for issue on |
| 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 |
| 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 machinery | 20% reducing balance |
| Motor vehicles | 20% reducing balance |
| Computer equipment | 20% reducing balance |
| Improvements to property | 20% 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 |
| 4. | TANGIBLE FIXED ASSETS |
| Improvements |
| to | Plant and | Motor | Computer |
| property | machinery | vehicles | equipment | Totals |
| £ | £ | £ | £ | £ |
| COST |
| At 1st January 2024 |
| and 31st December 2024 |
| DEPRECIATION |
| At 1st January 2024 |
| Charge for year |
| At 31st December 2024 |
| NET BOOK VALUE |
| At 31st December 2024 |
| At 31st December 2023 |
| 5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2024 | 2023 |
| £ | £ |
| Trade debtors |
| Other debtors |
| 6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2024 | 2023 |
| £ | £ |
| Trade creditors |
| Taxation and social security |
| Other creditors |
| 7. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 2024 | 2023 |
| value: | £ | £ |
| Ordinary | £1.00 | 1 | 1 |
| 8. | ULTIMATE CONTROLLING PARTY |
| The controlling party is Mr M A Currie. |