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Company registration number: 14033516
Fort Perch Rock Ltd.
Unaudited filleted financial statements
31 March 2025
Fort Perch Rock Ltd.
Contents
Directors and other information
Accountant's report
Statement of financial position
Notes to the financial statements
Fort Perch Rock Ltd.
Directors and other information
Directors J Darroch
D Darroch
A D French (Resigned 2 December 2024)
C Darroch (Appointed 30 October 2024)
Company number 14033516
Registered office 392-394 Hoylake Road
Moreton
Wirral
CH46 6DF
Accountant Hailwood & Co.
392-394 Hoylake Road
Moreton
Wirral
CH46 6DF
Fort Perch Rock Ltd.
Chartered accountant's report to the board of directors on the preparation of the
unaudited statutory financial statements of Fort Perch Rock Ltd.
Year ended 31 March 2025
As described on the statement of financial position, the directors of the company are responsible for the preparation of the financial statements for the year ended 31 March 2025 which comprise the statement of financial position and related notes.
You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions I have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to me.
Hailwood & Co.
Chartered Accountants
392-394 Hoylake Road
Moreton
Wirral
CH46 6DF
28 August 2025
Fort Perch Rock Ltd.
Statement of financial position
31 March 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 5 6,662 8,327
_______ _______
6,662 8,327
Current assets
Debtors 6 4,040 6,143
Cash at bank and in hand 33,697 39,698
_______ _______
37,737 45,841
Creditors: amounts falling due
within one year 7 ( 17,780) ( 14,431)
_______ _______
Net current assets 19,957 31,410
_______ _______
Total assets less current liabilities 26,619 39,737
_______ _______
Net assets 26,619 39,737
_______ _______
Capital and reserves
Called up share capital 12 12
Profit and loss account 26,607 39,725
_______ _______
Shareholders funds 26,619 39,737
_______ _______
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 30 August 2025 , and are signed on behalf of the board by:
J Darroch D Darroch
Director Director
Company registration number: 14033516
Fort Perch Rock Ltd.
Notes to the financial statements
Year ended 31 March 2025
1. General information
The company is a private company limited by shares, registered in England. The address of the registered office is 392-394 Hoylake Road, Moreton, Wirral, CH46 6DF.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.
Taxation
The taxation expense represents the aggregate amount of current tax and deferred tax recognised in the reporting period. 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 tax is recognised on taxable profit for the current and past periods. Deferred tax is recognised in respect of all timing differences at the reporting date.
Tangible assets
Tangible assets are initially recorded at cost, and is subsequently stated at cost less any accumulated depreciation and any accumulated impairment losses.Any tangible assets carried at revalued amounts is recorded at the fair value at the date of revaluation less any subseqeunt accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
4. Staff costs
The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).
The aggregate payroll costs incurred during the year were:
2025 2024
£ £
Wages and salaries 2,415 4,068
Social security costs 14 192
_______ _______
2,429 4,260
_______ _______
5. Tangible assets
Fixtures, fittings and equipment Total
£ £
Cost
At 1 April 2024 and 31 March 2025 11,265 11,265
_______ _______
Depreciation
At 1 April 2024 2,938 2,938
Charge for the year 1,665 1,665
_______ _______
At 31 March 2025 4,603 4,603
_______ _______
Carrying amount
At 31 March 2025 6,662 6,662
_______ _______
At 31 March 2024 8,327 8,327
_______ _______
6. Debtors
2025 2024
£ £
Other debtors 4,040 6,143
_______ _______
7. Creditors: amounts falling due within one year
2025 2024
£ £
Corporation tax - 7,615
Social security and other taxes 1 -
Other creditors 17,779 6,816
_______ _______
17,780 14,431
_______ _______
8. Controlling party
The company is controlled by the directors whose names are shown on the directors report.
9. Directors' advances, credits and guarantees
All movements on directors' advances, credits and guarantees, were as would be expected under normal market conditions, not material in terms of risk or benefits arising and would therefore not influence the users of these accounts when assessing the financial position of the company.