Acorah Software Products - Accounts Production 16.3.350 false true 29 February 2024 1 March 2023 false 1 March 2024 28 February 2025 28 February 2025 12463802 Mr Matthew Price iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12463802 2024-02-29 12463802 2025-02-28 12463802 2024-03-01 2025-02-28 12463802 frs-core:CurrentFinancialInstruments 2025-02-28 12463802 frs-core:ComputerEquipment 2025-02-28 12463802 frs-core:ComputerEquipment 2024-03-01 2025-02-28 12463802 frs-core:ComputerEquipment 2024-02-29 12463802 frs-core:FurnitureFittings 2025-02-28 12463802 frs-core:FurnitureFittings 2024-03-01 2025-02-28 12463802 frs-core:FurnitureFittings 2024-02-29 12463802 frs-core:PlantMachinery 2025-02-28 12463802 frs-core:PlantMachinery 2024-03-01 2025-02-28 12463802 frs-core:PlantMachinery 2024-02-29 12463802 frs-core:ShareCapital 2025-02-28 12463802 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28 12463802 frs-bus:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 12463802 frs-bus:FilletedAccounts 2024-03-01 2025-02-28 12463802 frs-bus:SmallEntities 2024-03-01 2025-02-28 12463802 frs-bus:AuditExempt-NoAccountantsReport 2024-03-01 2025-02-28 12463802 frs-bus:SmallCompaniesRegimeForAccounts 2024-03-01 2025-02-28 12463802 frs-bus:Director1 2024-03-01 2025-02-28 12463802 frs-countries:EnglandWales 2024-03-01 2025-02-28 12463802 2023-02-28 12463802 2024-02-29 12463802 2023-03-01 2024-02-29 12463802 frs-core:CurrentFinancialInstruments 2024-02-29 12463802 frs-core:ShareCapital 2024-02-29 12463802 frs-core:RetainedEarningsAccumulatedLosses 2024-02-29
Registered number: 12463802
Rock Construction Services Limited
Unaudited Financial Statements
For The Year Ended 28 February 2025
Indigo Green Accountants Limited
Chartered Accountants
The Boar Shed
Shirlheath
Kingsland
Herefordshire
HR6 9RJ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 12463802
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 38,501 25,151
38,501 25,151
CURRENT ASSETS
Stocks 5 448 28,550
Debtors 6 58,942 6,020
Cash at bank and in hand 72,546 119,946
131,936 154,516
Creditors: Amounts Falling Due Within One Year 7 (24,264 ) (31,874 )
NET CURRENT ASSETS (LIABILITIES) 107,672 122,642
TOTAL ASSETS LESS CURRENT LIABILITIES 146,173 147,793
PROVISIONS FOR LIABILITIES
Deferred Taxation (7,315 ) (4,779 )
NET ASSETS 138,858 143,014
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 138,758 142,914
SHAREHOLDERS' FUNDS 138,858 143,014
Page 1
Page 2
For the year ending 28 February 2025 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 his 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
Mr Matthew Price
Director
1 October 2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Rock Construction Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12463802 . The registered office is 1 Edwinsmere Kings Caple, Hereford, HR1 4UQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% Straight Line
Fixtures & Fittings 25% Straight Line
Computer Equipment 33% Straight Line
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Page 3
Page 4
2.5. Financial Instruments
Debtors and creditors with no stated interest rate and receivable or payable within one year or on demand are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss in other operating expenses.
Basic financial instruments are recognised at amortised cost using the effective interest method, except for investments in nonconvertible preference and non puttable ordinary shares which are measured at fair value, with changes recognised in the profit and loss. Derivative financial instruments are intially recorded at cost andthereafter at fair value with changes recognised in profit or loss.
Directors loans are recognised at transaction price.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.7. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
Page 4
Page 5
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 March 2024 34,402 - 4,584 38,986
Additions 24,224 450 419 25,093
As at 28 February 2025 58,626 450 5,003 64,079
Depreciation
As at 1 March 2024 11,300 - 2,535 13,835
Provided during the period 10,324 15 1,404 11,743
As at 28 February 2025 21,624 15 3,939 25,578
Net Book Value
As at 28 February 2025 37,002 435 1,064 38,501
As at 1 March 2024 23,102 - 2,049 25,151
5. Stocks
2025 2024
£ £
Work in progress 448 28,550
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 45,720 1,412
Prepayments and accrued income 1,076 713
Other debtors 7,873 3,895
VAT 4,273 -
58,942 6,020
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 2,304 3,413
Corporation tax 1,184 6,575
VAT - 1,174
Director's loan account 20,776 20,712
24,264 31,874
Page 5
Page 6
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 6