1 January 2024 false No description of principal activity Taxfiler 2024.6 OC338020business:LimitedLiabilityPartnershipLLP2024-01-012025-03-30 OC3380202023-12-31 OC3380202024-01-012025-03-30 OC338020business:AuditExemptWithAccountantsReport2024-01-012025-03-30 OC338020business:FilletedAccounts2024-01-012025-03-30 OC3380202025-03-30 OC338020business:PartnerLLP12024-01-012025-03-30 OC338020business:PartnerLLP22024-01-012025-03-30 OC338020business:RegisteredOffice2024-01-012025-03-30 OC3380202023-12-31 OC338020core:WithinOneYear2025-03-30 OC338020core:WithinOneYear2023-12-31 OC338020core:AfterOneYear2025-03-30 OC338020core:AfterOneYear2023-12-31 OC338020core:ShareCapital2025-03-30 OC338020core:ShareCapital2023-12-31 OC338020core:RetainedEarningsAccumulatedLosses2025-03-30 OC338020core:RetainedEarningsAccumulatedLosses2023-12-31 OC338020business:SmallEntities2024-01-012025-03-30 OC338020core:LandBuildings2024-01-012025-03-30 OC338020core:MotorVehicles2024-01-012025-03-30 OC338020core:FurnitureFittings2024-01-012025-03-30 OC338020core:ComputerEquipment2024-01-012025-03-30 OC338020countries:EnglandWales2024-01-012025-03-30 OC338020core:Goodwill2023-12-31 OC338020core:Goodwill2025-03-30 OC338020core:LandBuildings2023-12-31 OC338020core:PlantMachinery2023-12-31 OC338020core:MotorVehicles2023-12-31 OC338020core:ComputerEquipment2023-12-31 OC338020core:LandBuildings2025-03-30 OC338020core:PlantMachinery2025-03-30 OC338020core:MotorVehicles2025-03-30 OC338020core:ComputerEquipment2025-03-30 OC338020core:PlantMachinery2024-01-012025-03-30 OC3380202023-01-012023-12-31 iso4217:GBP xbrli:pure
Registered No. OC338020 (England and Wales)
The Rock Shop LLP Unaudited accounts for the period from 1 January 2024 to 30 March 2025
The Rock Shop LLP LLP Information for the period from 1 January 2024 to 30 March 2025
Designated members
Mr Keith Albert Binning
Miss Michelle Anita Kureen
Registered Number
OC338020 (England and Wales)
Registered Office
91-93 High Street Shanklin Isle of Wight PO37 6NR
Accountants
Martin Bridges & Co 39 High Street Shanklin Isle of Wight PO37 6JJ
- 2 -
The Rock Shop LLP Statement of financial position as at 30 March 2025
2025 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
247,665 
250,690 
Current assets
Inventories
30,764 
30,871 
Debtors
3,076 
2,628 
Cash at bank and in hand
166,205 
183,678 
200,045 
217,177 
Creditors: amounts falling due within one year
5
(30,108)
(6,774)
Net current assets
169,937 
210,403 
Total assets less current liabilities
417,602 
461,093 
Creditors: amounts falling due after more than one year
6
(78,034)
(89,963)
Net assets attributable to members
339,568 
371,130 
Represented by:
Members' other interests
Members' capital classified as equity
146,268 
163,028 
Other reserves
193,300 
208,102 
339,568 
371,130 
339,568 
371,130 
Total members' interests
Members' other interests
339,568 
371,130 
339,568 
371,130 
For the period ending 30 March 2025 the LLP was entitled to exemption under section 477 of the Companies Act 2006 (as applied to LLPs) relating to small LLPs.
The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 (as applied to LLPs) with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime. The profit and loss account has not been delivered to the Registrar of Companies.
Approved by the members on 28 September 2025.
Miss Michelle Anita Kureen Designated member Limited Liability Partnership Registration No. OC338020
- 3 -
The Rock Shop LLP Notes to the Accounts for the period from 1 January 2024 to 30 March 2025
1
Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard) and the Statement of Recommended Practice (SORP), Accounting by Limited Liability Partnerships.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
1 %
Motor vehicles
100 %
Fixtures & fittings
25 %
Computer equipment
25 %
2
Statutory information
The Rock Shop LLP is a limited liability partnership, incorporated in England and Wales, registration number OC338020. Its registered office is 91-93 High Street, Shanklin, Isle of Wight, PO37 6NR.
3
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 January 2024
1,000 
At 30 March 2025
1,000 
Amortisation
At 1 January 2024
1,000 
At 30 March 2025
1,000 
Net book value
At 30 March 2025
- 
- 4 -
The Rock Shop LLP Notes to the Accounts for the period from 1 January 2024 to 30 March 2025
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 January 2024
276,311 
15,804 
3,250 
4,369 
299,734 
At 30 March 2025
276,311 
15,804 
3,250 
4,369 
299,734 
Depreciation
At 1 January 2024
26,820 
15,242 
3,250 
3,732 
49,044 
Charge for the period
2,579 
167 
- 
279 
3,025 
At 30 March 2025
29,399 
15,409 
3,250 
4,011 
52,069 
Net book value
At 30 March 2025
246,912 
395 
- 
358 
247,665 
At 31 December 2023
249,491 
562 
- 
637 
250,690 
5
Creditors: amounts falling due within one year
2025 
2023 
£ 
£ 
Bank loans and overdrafts
478 
609 
Trade creditors
19,938 
723 
Accruals
9,692 
5,442 
30,108 
6,774 
6
Creditors: amounts falling due after more than one year
2025 
2023 
£ 
£ 
Bank loans
78,034 
89,963 
Loans and other debts due to members rank equally with debts due to other unsecured creditors in the event of a winding up.
8
Average number of employees
During the period the average number of employees was 0 (2023: 10).
- 5 -