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Registered number: 15232706
Rockerstone Marine Ltd
Unaudited Financial Statements
For the Period 24 October 2023 to 31 December 2024
Adbell Advisory Limited
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 15232706
31 December 2024
Notes
FIXED ASSETS
Tangible Assets 4 690,000
690,000
CURRENT ASSETS
Cash at bank and in hand 479
479
Creditors: Amounts Falling Due Within One Year 5 (6,300 )
NET CURRENT ASSETS (LIABILITIES) (5,821 )
TOTAL ASSETS LESS CURRENT LIABILITIES 684,179
Creditors: Amounts Falling Due After More Than One Year 6 (765,335 )
NET LIABILITIES (81,156 )
CAPITAL AND RESERVES
Called up share capital 7 115
Profit and Loss Account (81,271 )
SHAREHOLDERS' FUNDS (81,156)
For the period ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Ms Chiara Mensi
Director
21/07/2025
The notes on pages 2 to 3 form part of these financial statements.
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Page 2
Notes to the Financial Statements
1. General Information
Rockerstone Marine Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15232706 . The registered office is Birchin Court, 20 Birchin Lane, London, EC3V 9DJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The financial statements have been on a going concern basis. The company has obtained undertakings from its shareholders that they will continue to support the company for the foreseeable future and meet all third party liabilities as they fall due. Given this undertaking, the director consider it appropriate to adopt a going concern basis in preparing the financial statements.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Vessel 8%
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into euro at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into euro at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.5. 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.
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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1
1
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4. Tangible Assets
Vessel
Cost
As at 24 October 2023 750,000
As at 31 December 2024 750,000
Depreciation
As at 24 October 2023 -
Provided during the period 60,000
As at 31 December 2024 60,000
Net Book Value
As at 31 December 2024 690,000
As at 24 October 2023 750,000
5. Creditors: Amounts Falling Due Within One Year
31 December 2024
Trade creditors 6,300
6. Creditors: Amounts Falling Due After More Than One Year
31 December 2024
Other creditors 765,335
7. Share Capital
31 December 2024
Allotted, Called up and fully paid 115
100 ordinary shares in £1 nominal value each.
8. Ultimate Controlling Party
The company's ultimate controlling party is Mr Stefano Serafino Bruno Camponovo
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