Silverfin false false 30/04/2025 01/05/2024 30/04/2025 J M Pepper 16/09/2017 K A Pepper 23/02/2010 R B Pepper 23/02/2010 18 August 2025 The principal activity of the Company during the financial year was that of property investment and rental. 07166626 2025-04-30 07166626 bus:Director1 2025-04-30 07166626 bus:Director2 2025-04-30 07166626 bus:Director3 2025-04-30 07166626 2024-04-30 07166626 core:CurrentFinancialInstruments 2025-04-30 07166626 core:CurrentFinancialInstruments 2024-04-30 07166626 core:ShareCapital 2025-04-30 07166626 core:ShareCapital 2024-04-30 07166626 core:RetainedEarningsAccumulatedLosses 2025-04-30 07166626 core:RetainedEarningsAccumulatedLosses 2024-04-30 07166626 core:InvestmentPropertyIncludedWithinPPE 2024-04-30 07166626 core:InvestmentPropertyIncludedWithinPPE 2025-04-30 07166626 2024-05-01 2025-04-30 07166626 bus:FilletedAccounts 2024-05-01 2025-04-30 07166626 bus:SmallEntities 2024-05-01 2025-04-30 07166626 bus:AuditExemptWithAccountantsReport 2024-05-01 2025-04-30 07166626 bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 07166626 bus:Director1 2024-05-01 2025-04-30 07166626 bus:Director2 2024-05-01 2025-04-30 07166626 bus:Director3 2024-05-01 2025-04-30 07166626 2023-05-01 2024-04-30 iso4217:GBP xbrli:pure

Company No: 07166626 (England and Wales)

ROKAJO LIMITED

Unaudited Financial Statements
For the financial year ended 30 April 2025
Pages for filing with the registrar

ROKAJO LIMITED

Unaudited Financial Statements

For the financial year ended 30 April 2025

Contents

ROKAJO LIMITED

BALANCE SHEET

As at 30 April 2025
ROKAJO LIMITED

BALANCE SHEET (continued)

As at 30 April 2025
Note 2025 2024
£ £
Fixed assets
Tangible assets 3 375,860 375,860
375,860 375,860
Current assets
Debtors 4 3,570 3,230
Cash at bank and in hand 4,435 9,596
8,005 12,826
Creditors: amounts falling due within one year 5 ( 4,408) ( 5,114)
Net current assets 3,597 7,712
Total assets less current liabilities 379,457 383,572
Provision for liabilities ( 570) ( 570)
Net assets 378,887 383,002
Capital and reserves
Called-up share capital 100 100
Profit and loss account 378,787 382,902
Total shareholders' funds 378,887 383,002

For the financial year ending 30 April 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The financial statements of Rokajo Limited (registered number: 07166626) were approved and authorised for issue by the Board of Directors on 18 August 2025. They were signed on its behalf by:

R B Pepper
Director
ROKAJO LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 April 2025
ROKAJO LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 April 2025
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Rokajo Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 10 Wills Close, Corfe Mullen, Wimborne, BH21 3SR, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover comprises the fair value of the consideration received or receivable for the renting of properties in the ordinary course of the company's activities. It is shown net of returns, rebates and discounts.
The company recognises revenue when, the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and specific criteria have been met for each of the company's activities.

Taxation

Current tax

Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax

Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line, reducing balance basis over its expected useful life, as follows:

Investment property not depreciated

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Financial assets
An asset is impaired where there is objective evidence that, as a result of one or more events that occurred after initial recognition, the estimated recoverable value of the asset has been reduced. The recoverable amount of an asset is the higher of its fair value less costs to sell and its value in use.

Where indicators exist for a decrease in impairment loss, the prior impairment loss is tested to determine reversal. An impairment loss is reversed on an individual impaired asset to the extent that the revised recoverable value does not lead to a revised carrying amount higher than the carrying value had no impairment been recognised.

For financial assets carried at amortised cost, the amount of impairment is the difference between the asset’s carrying amount and the present value of estimated future cash flows, discounted at the financial asset’s original effective interest rate.

For financial assets carried at cost less impairment, the impairment loss is the difference between the asset’s carrying amount and the best estimate of the amount that would be received for the asset if it were to be sold at the reporting date.

Where indicators exist for a decrease in impairment loss, and the decrease can be related objectively to an event occurring after the impairment was recognised, the prior impairment loss is tested to determine reversal. An impairment loss is reversed on an individual impaired financial asset to the extent that the revised recoverable value does not lead to a revised carrying amount higher than the carrying value had no impairment been recognised.

Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

2. Employees

2025 2024
Number Number
Monthly average number of persons employed by the Company during the year, including directors 3 3

3. Tangible assets

Investment property Total
£ £
Cost
At 01 May 2024 375,860 375,860
At 30 April 2025 375,860 375,860
Accumulated depreciation
At 01 May 2024 0 0
At 30 April 2025 0 0
Net book value
At 30 April 2025 375,860 375,860
At 30 April 2024 375,860 375,860

The investment properties were revalued by the directors in 2019. The directors consider the current market value has not changed significantly.

4. Debtors

2025 2024
£ £
Other debtors 3,570 3,230

5. Creditors: amounts falling due within one year

2025 2024
£ £
Amounts owed to directors 412 511
Accruals 2,022 1,920
Corporation tax 1,849 2,558
Other creditors 125 125
4,408 5,114

6. Reserves

Included within the profit and loss are non distributable reserves of £34,604 (2024- £34,604).