ACCOUNTS - Final Accounts preparation

Company registration number: 13071298

	UNAUDITED FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 31 DECEMBER 2024

	ROCKROSE ACCOMMODATION SERVICES LTD


ROCKROSE ACCOMMODATION SERVICES LTD REGISTERED NUMBER:13071298

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2024

		2024		2023
Note		£		£

Fixed assets
Tangible assets	4		2,514		1,719
			2,514		1,719
Current assets
Debtors: amounts falling due within one year	5	31,111		31,038
Cash at bank and in hand		74,173		34,524
		105,284		65,562
Creditors: amounts falling due within one year	6	(94,067)		(85,431)
Net current assets/(liabilities)			11,217		(19,869)
Total assets less current liabilities			13,731		(18,150)

Net assets/(liabilities)			13,731		(18,150)

Capital and reserves
Called up share capital	100	100
Profit and loss account	13,631	(18,250)
	13,731	(18,150)

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ROCKROSE ACCOMMODATION SERVICES LTD REGISTERED NUMBER:13071298

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 DECEMBER 2024

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 30 September 2025.

C M Hartfield

Director

The notes on pages 3 to 6 form part of these financial statements.

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ROCKROSE ACCOMMODATION SERVICES LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

1.	General information

Rockrose Accommodation Services 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

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is generated through property rental and management and is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

2.3

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

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ROCKROSE ACCOMMODATION SERVICES LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Computer equipment

3 years straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.6

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

2.7

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 1).

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ROCKROSE ACCOMMODATION SERVICES LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

4.	Tangible fixed assets

		Computer equipment
		£
	Cost or valuation
	At 1 January 2024	5,651
	Additions	2,588
	At 31 December 2024	8,239
	Depreciation
	At 1 January 2024	3,932
	Charge for the year on owned assets	1,793
	At 31 December 2024	5,725
	Net book value
	At 31 December 2024	2,514
	At 31 December 2023	1,719

Debtors

					2024	2023
					£	£


Other debtors	31,111	31,038
	31,111	31,038

6.	Creditors: Amounts falling due within one year
		2024	2023
		£	£

Other loans	55,525	55,525
Trade creditors	-	3,540
Corporation tax	30,748	19,914
Other taxation and social security	3,264	-
Other creditors	750	2,852
Accruals and deferred income	3,780	3,600
	94,067	85,431

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ROCKROSE ACCOMMODATION SERVICES LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

Related party transactions

Included in other creditors is an amount of £55,525 owed by the company to 2 The Green Limited. Other debtors include an amount of £7,483 owed to the company by Rockrose Investments Limited.
Both, 2 The Green Limited and Rockrose Investments Limited, are related by virtue of common control.
Within cost of sales are rental expenses of £229,357 (2023: £246,403) charged from companies in which the director has significant influence.
At the year end there is a balance due from the director of £251 within other debtors. No interest was charged on this balance

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