REGISTERED NUMBER: 10953926 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Rock Caistor Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

MS J Scarrott

C D Hughes

H R Page

Mrs R J Page

REGISTERED OFFICE:

Top House Farm

Grimsby Road

Caistor

Lincolnshire

LN7 6RJ

REGISTERED NUMBER:

10953926 (England and Wales)

FIXED ASSETS

Tangible assets

4

32,040

14,784

CURRENT ASSETS

Stocks

1,000

1,000

Debtors

5

32,409

26,081

Cash at bank and in hand

36,792

33,649

70,201

60,730

CREDITORS

Amounts falling due within one year

6

119,182

75,085

NET CURRENT LIABILITIES

(48,981

)

(14,355

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(16,941

)

429

RESERVES

Income and expenditure account

(16,941

)

429

(16,941

)

429

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 surplus or deficit 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 Board of Directors and authorised for issue on 1 October 2025 and were signed on its behalf by:

C D Hughes - Director

1.	STATUTORY INFORMATION

Rock Caistor Ltd is a private company, limited by guarantee , 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

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

33% on reducing balance

Motor vehicles

-

33% on reducing balance

Stocks

Stocks are valued at the lower of cost and estimated selling price, less costs to complete and sell, after making due allowance for obsolete and slow moving items.

Stocks are valued on an average costs basis.

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.

Hire purchase and leasing commitments

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Government grants

Government and other grants are recognised in the income statement in the period in which they relate to.

Government grants received relating to capital expenditure are treated as deferred income in the period in which they are received and recognised in the income statement each year on the same rate on which the assets are depreciated.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 23 (2024 - 20 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 April 2024

19,938

18,500

38,438

Additions

25,235

-

25,235

At 31 March 2025

45,173

18,500

63,673

DEPRECIATION

At 1 April 2024

5,154

18,500

23,654

Charge for year

7,979

-

7,979

At 31 March 2025

13,133

18,500

31,633

NET BOOK VALUE

At 31 March 2025

32,040

-

32,040

At 31 March 2024

14,784

-

14,784

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

32,409

24,583

Other debtors

-

1,498

32,409

26,081

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

2,347

3,614

Taxation and social security

13,140

8,249

Other creditors

103,695

63,222

119,182

75,085

7.	RELATED PARTY DISCLOSURES

,

31.3.25

31.3.24

£

£

Balance owing from / (to) Rock Social Enterprise Ltd

(10,833)

1,498

Balance owing from / (to) Rock Foundation UK Ltd

(62,671)

(44,211)

Gift of profit to Rock Foundation UK Ltd

-

72,782

8.	LIMITED BY GUARANTEE

The company is limited by guarantee and has no share capital. There is no ultimate controlling party. All the profits of the company are payable to Rock Foundation UK Limited under Gift Aid to further its charitable objects.

9.	RESTRICTED GRANTS

TNL Awards

Amounts received from TNL Awards were a contribution towards new artic cabins and outdoor fitness equipment.