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REGISTERED NUMBER: 13844872 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 October 2024

for

ROC HEALTH GROUP LIMITED

ROC HEALTH GROUP LIMITED (REGISTERED NUMBER: 13844872)

Contents of the Financial Statements
for the Year Ended 31 October 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ROC HEALTH GROUP LIMITED

Company Information
for the Year Ended 31 October 2024







DIRECTOR: C Romete





REGISTERED OFFICE: C/O Thrings Llp
6 Drakes Meadow
Swindon
SN3 3LL





REGISTERED NUMBER: 13844872 (England and Wales)






ROC HEALTH GROUP LIMITED (REGISTERED NUMBER: 13844872)

Balance Sheet
31 October 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 555,897 -
Tangible assets 5 - 402,689
Investments 6 101 -
555,998 402,689

CURRENT ASSETS
Debtors 7 456,653 768,939
Cash at bank and in hand 47,092 48,964
503,745 817,903
CREDITORS
Amounts falling due within one year 8 391,555 436,823
NET CURRENT ASSETS 112,190 381,080
TOTAL ASSETS LESS CURRENT
LIABILITIES

668,188

783,769

CREDITORS
Amounts falling due after more than one year 9 8,837 -
NET ASSETS 659,351 783,769

CAPITAL AND RESERVES
Called up share capital 900 900
Retained earnings 658,451 782,869
659,351 783,769

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

ROC HEALTH GROUP LIMITED (REGISTERED NUMBER: 13844872)

Balance Sheet - continued
31 October 2024


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 19 June 2025 and were signed by:





C Romete - Director


ROC HEALTH GROUP LIMITED (REGISTERED NUMBER: 13844872)

Notes to the Financial Statements
for the Year Ended 31 October 2024


1. STATUTORY INFORMATION

Roc Health Group 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - Straight line over 5 years
Plant and machinery - Straight line over 10 years and Straight line over 6 years
Fixtures and fittings - Straight line over 5 years and Straight line over 6 years
Computer equipment - Straight line over 3 years

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

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.


ROC HEALTH GROUP LIMITED (REGISTERED NUMBER: 13844872)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2024


2. ACCOUNTING POLICIES - continued
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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 33 (2023 - 48 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
Additions 555,897
At 31 October 2024 555,897
NET BOOK VALUE
At 31 October 2024 555,897

ROC HEALTH GROUP LIMITED (REGISTERED NUMBER: 13844872)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2024


5. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and Computer
property machinery fittings equipment Totals
£    £    £    £    £   
COST
At 1 November 2023 1,125 391,207 50,427 27,754 470,513
Additions - 40,995 - 2,792 43,787
Disposals (1,125 ) (432,202 ) (50,427 ) (30,546 ) (514,300 )
At 31 October 2024 - - - - -
DEPRECIATION
At 1 November 2023 206 51,044 8,093 8,481 67,824
Charge for year 225 62,540 8,519 9,533 80,817
Eliminated on disposal (431 ) (113,584 ) (16,612 ) (18,014 ) (148,641 )
At 31 October 2024 - - - - -
NET BOOK VALUE
At 31 October 2024 - - - - -
At 31 October 2023 919 340,163 42,334 19,273 402,689

6. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
Additions 101
At 31 October 2024 101
NET BOOK VALUE
At 31 October 2024 101

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 159,347 196,039
Amounts owed by group undertakings 241,557 559,867
Other debtors 55,749 13,033
456,653 768,939

ROC HEALTH GROUP LIMITED (REGISTERED NUMBER: 13844872)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2024


8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 2,700 -
Trade creditors 268,297 326,302
Taxation and social security 46,594 66,552
Other creditors 73,964 43,969
391,555 436,823

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Hire purchase contracts 8,837 -

10. ULTIMATE CONTROLLING PARTY

The controlling party is C Romete.

The ultimate controlling party is ROC Health Holdings Limited.