Registered number
07864275
Rockenbak Limited
Filleted Accounts
30 November 2024
Rockenbak Limited
Registered number: 07864275
Balance Sheet
as at 30 November 2024
Notes 2024 2023
£ £
Fixed assets
Intangible assets 3 6,500 6,500
Tangible assets 4 4,800 7,353
11,300 13,853
Current assets
Stocks 990,731 990,705
Debtors 5 21,818 21,818
Cash at bank and in hand 5,972 2,772
1,018,521 1,015,295
Creditors: amounts falling due within one year 6 (676,646) (619,312)
Net current assets 341,875 395,983
Total assets less current liabilities 353,175 409,836
Creditors: amounts falling due after more than one year 7 (389,353) (456,695)
Net liabilities (36,178) (46,859)
Capital and reserves
Called up share capital 1 1
Profit and loss account (36,179) (46,860)
Shareholder's funds (36,178) (46,859)
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Michael John Baker
Director
Approved by the board on 27 August 2025
Rockenbak Limited
Notes to the Accounts
for the year ended 30 November 2024
1 Accounting policies
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery over 5 years
Fixtures, fittings, tools and equipment over 5 years
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 0 0
3 Intangible fixed assets £
Goodwill:
Cost
At 1 December 2023 9,000
At 30 November 2024 9,000
Amortisation
At 1 December 2023 2,500
At 30 November 2024 2,500
Net book value
At 30 November 2024 6,500
At 30 November 2023 6,500
Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.
4 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
At 1 December 2023 27,450 7,347 34,797
At 30 November 2024 27,450 7,347 34,797
Depreciation
At 1 December 2023 24,230 3,214 27,444
Charge for the year 1,083 1,470 2,553
At 30 November 2024 25,313 4,684 29,997
Net book value
At 30 November 2024 2,137 2,663 4,800
At 30 November 2023 3,220 4,133 7,353
5 Debtors 2024 2023
£ £
Other debtors 21,818 21,818
6 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors (784) (784)
Taxation and social security costs 2,279 2,279
Other creditors 675,151 617,817
676,646 619,312
7 Creditors: amounts falling due after one year 2024 2023
£ £
Bounce Back Loan 21,438 32,217
Other creditors 367,915 424,478
389,353 456,695
8 Other information
Rockenbak Limited is a private company limited by shares and incorporated in England. Its registered office is:
The Bakery
85/87 Castle Road
Portsmouth
Hampshire
PO5 3AY
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