Caseware UK (AP4) 2024.0.164 2024.0.164 2024-08-312024-08-311true2023-09-01falseNo description of principal activity1trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 12485819 2023-09-01 2024-08-31 12485819 2022-09-01 2023-08-31 12485819 2024-08-31 12485819 2023-08-31 12485819 c:Director1 2023-09-01 2024-08-31 12485819 d:FurnitureFittings 2023-09-01 2024-08-31 12485819 d:FurnitureFittings 2024-08-31 12485819 d:FurnitureFittings 2023-08-31 12485819 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 12485819 d:FreeholdInvestmentProperty 2024-08-31 12485819 d:FreeholdInvestmentProperty 2023-08-31 12485819 d:CurrentFinancialInstruments 2024-08-31 12485819 d:CurrentFinancialInstruments 2023-08-31 12485819 d:Non-currentFinancialInstruments 2024-08-31 12485819 d:Non-currentFinancialInstruments 2023-08-31 12485819 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 12485819 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 12485819 d:Non-currentFinancialInstruments d:AfterOneYear 2024-08-31 12485819 d:Non-currentFinancialInstruments d:AfterOneYear 2023-08-31 12485819 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-08-31 12485819 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-08-31 12485819 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-08-31 12485819 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-08-31 12485819 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2024-08-31 12485819 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2023-08-31 12485819 d:ShareCapital 2024-08-31 12485819 d:ShareCapital 2023-08-31 12485819 d:RetainedEarningsAccumulatedLosses 2024-08-31 12485819 d:RetainedEarningsAccumulatedLosses 2023-08-31 12485819 c:OrdinaryShareClass1 2023-09-01 2024-08-31 12485819 c:OrdinaryShareClass1 2024-08-31 12485819 c:OrdinaryShareClass1 2023-08-31 12485819 c:FRS102 2023-09-01 2024-08-31 12485819 c:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 12485819 c:FullAccounts 2023-09-01 2024-08-31 12485819 c:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 12485819 2 2023-09-01 2024-08-31 12485819 e:PoundSterling 2023-09-01 2024-08-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 12485819









ROCK EAGLE LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 AUGUST 2024

 
ROCK EAGLE LIMITED
REGISTERED NUMBER: 12485819

BALANCE SHEET
AS AT 31 AUGUST 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
1,593
2,029

Investment property
 5 
973,485
973,485

  
975,078
975,514

Current assets
  

Debtors: amounts falling due within one year
 6 
506,218
287,100

Cash at bank and in hand
  
1,163
25,846

  
507,381
312,946

Creditors: amounts falling due within one year
 7 
(1,318,105)
(1,148,977)

Net current liabilities
  
 
 
(810,724)
 
 
(836,031)

Total assets less current liabilities
  
164,354
139,483

Creditors: amounts falling due after more than one year
 8 
(43,489)
(45,786)

  

Net assets
  
120,865
93,697


Capital and reserves
  

Called up share capital 
 10 
100
100

Profit and loss account
  
120,765
93,597

  
120,865
93,697


Page 1

 
ROCK EAGLE LIMITED
REGISTERED NUMBER: 12485819
    
BALANCE SHEET (CONTINUED)
AS AT 31 AUGUST 2024

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 5 August 2025.




Muntassar Zaman
Director

The notes on pages 3 to 8 form part of these financial statements.

Page 2

 
ROCK EAGLE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1.


General information

The Company is a private company, limited by shares, incorporated and domiciled in England within the United Kingdom, registration number 12485819.  The Company's registered office is Sterling House, 71 Francis Road, Edgbaston, Birmingham, England, B16 8SP.
The financial statements are presented in sterling which is the functional currency of the company and the financial statements are rounded to the nearest £1. 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

Cash flow
Under Financial Reporting Standard 102, the company is exempt from the requirement to prepare a cash flow statement on the grounds that it qualifies as a small company.

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Page 3

 
ROCK EAGLE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.Accounting policies (continued)

 
2.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.6

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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


 
2.7

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Fixtures and fittings
-
15%
straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.8

Investment property

Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.

 
2.9

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Page 4

 
ROCK EAGLE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.Accounting policies (continued)

 
2.10

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.11

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).


4.


Investment Property





Fixtures and fittings

£



Cost or valuation


At 1 September 2023
2,899



At 31 August 2024

2,899



Depreciation


At 1 September 2023
870


Charge for the year on owned assets
436



At 31 August 2024

1,306



Net book value



At 31 August 2024
1,593



At 31 August 2023
2,029

Page 5

 
ROCK EAGLE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

5.


Investment property


Freehold investment property

£



Valuation


At 1 September 2023
973,485



At 31 August 2024
973,485

The 2024 valuations were made by the director, on an open market value for existing use basis.





6.


Debtors

2024
2023
£
£


Other debtors
506,218
287,100

506,218
287,100


Page 6

 
ROCK EAGLE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
2,500
2,500

Corporation tax
18,280
19,955

Other creditors
1,293,285
1,124,002

Accruals and deferred income
4,040
2,520

1,318,105
1,148,977


The following liabilities were secured:

2024
2023
£
£



Other creditor
1,011,372
965,851

1,011,372
965,851

Details of security provided:

Loans are secured against the assets of the company which contain floating charges. 


8.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
43,489
45,786

43,489
45,786


Page 7

 
ROCK EAGLE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

9.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Bank loans
2,500
2,500


2,500
2,500

Amounts falling due 1-2 years

Bank loans
10,000
10,000


10,000
10,000

Amounts falling due 2-5 years

Bank loans
30,000
30,000


30,000
30,000

Amounts falling due after more than 5 years

Bank loans
3,491
5,784

3,491
5,784

45,991
48,284



10.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 (2023 - 100) Ordinary shares of £1.00 each
100
100



11.


Transactions with directors

As at the balance sheet date £7,390 (2023: £3,657 due to the director) was due from the director. The loan is interest free and repayable on demand. 

 
Page 8