Rook 23 LTD - Accounts to registrar (filleted)

REGISTERED NUMBER: 14541794 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

Rook 23 LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTOR:

D Stafford-Clark

REGISTERED OFFICE:

69 Highclere Street

London

SE26 4EX

REGISTERED NUMBER:

14541794 (England and Wales)

ACCOUNTANTS:

Payne & Co

Chartered Accountants

Suite 25 Barkat House

118 Finchley Road

London

NW3 5HT

FIXED ASSETS

Tangible assets

4

5,828

5,208

CURRENT ASSETS

Debtors

5

6,989

15,275

Cash at bank

28,508

15,596

35,497

30,871

CREDITORS

Amounts falling due within one year

6

13,007

12,180

NET CURRENT ASSETS

22,490

18,691

TOTAL ASSETS LESS CURRENT
LIABILITIES

28,318

23,899

PROVISIONS FOR LIABILITIES

1,107

989

NET ASSETS

27,211

22,910

CAPITAL AND RESERVES

Called up share capital

1

Retained earnings

7

27,210

22,909

SHAREHOLDERS' FUNDS

27,211

22,910

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 17 September 2025 and were signed by:

D Stafford-Clark - Director

1.	STATUTORY INFORMATION

Rook 23 LTD is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Fixed assets are recorded at cost.

Depreciation is provided at a rate calculated to write off the cost, less estimated residual value, of each asset over its expected useful life as follows:

Plant and machinery - 20% on reducing balance and

Office equipment - 20% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. 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 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2024

6,510

Additions

2,077

At 31 December 2024

8,587

DEPRECIATION

At 1 January 2024

1,302

Charge for year

1,457

At 31 December 2024

2,759

NET BOOK VALUE

At 31 December 2024

5,828

At 31 December 2023

5,208

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

Trade debtors

1,386

-

Other debtors

5,603

15,275

6,989

15,275

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

Trade creditors

139

-

Taxation and social security

10,447

5,249

Other creditors

2,421

6,931

13,007

12,180

7.

RESERVES

Retained

earnings

£

At 1 January 2024

22,909

Profit for the year

5,281

Dividends

(980

)

At 31 December 2024

27,210

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the year ended 31 December 2024 and the period ended 31 December 2023:

31.12.24

31.12.23

£

D Stafford-Clark

Balance outstanding at start of year

-

Amounts advanced

5,323

-

Amounts repaid

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

5,323

-

9.	ULTIMATE CONTROLLING PARTY

The controlling party is D Stafford-Clark.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Rook 23 LTD for the year ended 31 December 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Rook 23 LTD in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Rook 23 LTD and state those matters that we have agreed to state to the director of Rook 23 LTD in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Rook 23 LTD and its director for our work or for this report.

It is your duty to ensure that Rook 23 LTD has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Rook 23 LTD. You consider that Rook 23 LTD is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Rook 23 LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Payne & Co

Chartered Accountants

Suite 25 Barkat House

118 Finchley Road

London

NW3 5HT

Date: .............................................