Rocklee Residential Home Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 05085251

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2,347		3,997

			2,347		3,997
CURRENT ASSETS
Stocks		747		747
Debtors	5	104,372		106,005
Cash at bank and in hand		32		4,089

		105,151		110,841
Creditors: Amounts Falling Due Within One Year	6	(42,515 )		(71,423 )

NET CURRENT ASSETS (LIABILITIES)			62,636		39,418

TOTAL ASSETS LESS CURRENT LIABILITIES			64,983		43,415

Creditors: Amounts Falling Due After More Than One Year	7		(64,765 )		(64,765 )

NET ASSETS/(LIABILITIES)			218		(21,350 )

CAPITAL AND RESERVES
Called up share capital	9		1		1
Profit and Loss Account			217		(21,351 )

SHAREHOLDERS' FUNDS			218		(21,350)

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Rocklee Residential Home Limited

Balance Sheet (continued)

As At 30 September 2024

For the year ending 30 September 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

Mrs J Martin

Director

8 September 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Rocklee Residential Home Limited is a private company, limited by shares, registered in England & Wales. The company's registered number and registered office address can be found on the Company Information page.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of section 1a "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

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

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:

Rendering of services

When the outcome of a transaction can be estimated reliably, turnover from providing care is recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by reference to the date the service is provided.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less accumulated depreciation. Cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation is provided at the following rates in order to write off each asset over its estimated useful life.

Leasehold	10 year straight line
Plant & Machinery	10 year straight line/5 year straight line
Motor Vehicles	25% reducing balance
Computer Equipment	5 year straight line

2.4. Leasing and Hire Purchase Contracts

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

2.5. Stocks and Work in Progress

Stocks and work in progress are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all cost of purchase, cost of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

2.6. Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

...CONTINUED

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Rocklee Residential Home Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2024

2.6. Taxation - continued

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.

2.7. Pensions

The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

2.8. Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

2.9. Loans and borrowings

Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 10 (2023: 10)

4. Tangible Assets

	Land & Buildings	Plant & Machinery etc.	Total
	£	£	£
Cost
As at 1 October 2023	35,183	31,904	67,087
Additions	-	1,300	1,300
Disposals	-	(3,500 )	(3,500 )

As at 30 September 2024	35,183	29,704	64,887

Depreciation
As at 1 October 2023	35,183	27,907	63,090
Provided during the period	-	1,843	1,843
Disposals	-	(2,393 )	(2,393 )

As at 30 September 2024	35,183	27,357	62,540

Net Book Value
As at 30 September 2024	-	2,347	2,347

As at 1 October 2023	-	3,997	3,997

5. Debtors

	2024	2023
	£	£
Due within one year
Prepayments and accrued income	7,009	-
Corporation tax recoverable assets	25,389	25,389
Director's loan account	71,974	80,616

	104,372	106,005

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Rocklee Residential Home Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2024

6. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Trade creditors	2,000	16,644
Bank loans and overdrafts	236	-
Corporation tax	13,879	9,651
Other taxes and social security	15,441	33,799
Other creditors	1,719	2,023
Accruals and deferred income	8,756	9,306
Director's loan account	484	-

	42,515	71,423

7. Creditors: Amounts Falling Due After More Than One Year

	2024	2023
	£	£
Other loans	64,765	64,765

8. Loans

An analysis of the maturity of loans is given below:

	2024	2023
	£	£
Amounts falling due between one and five years:
Other loans	64,765	64,765

9. Share Capital

	2024	2023
Allotted, called up and fully paid	£	£
1 Ordinary Shares of £ 1.00 each	1	1

10. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 October 2023	Amounts advanced	Amounts repaid	Amounts written off	As at 30 September 2024
	£	£	£	£	£
Mrs Jacqueline Martin	80,616	36,423	45,549	-	71,490

Interest is charged at 2.25% (2023 - 2%) and is repayable on demand.

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