Rock Consulting and Advisory Limited Accounts






Rock Consulting and Advisory Limited

	Company No. 10510348
		Information for Filing with The Registrar
		31 March 2025

at	31 March 2025
Company No.		10510348	Notes	2025	2024
				£	£
Fixed assets

	Tangible assets		4	171	214

	Investments		5	75,272	76,922
				75,443	77,136
Current assets

	Debtors		6	14,363	18,426

	Cash at bank and in hand			9,845	11,444
				24,208	29,870
Creditors: Amount falling due within one year			7	(25,407)	(59,492)
Net current liabilities				(1,199)	(29,622)
Total assets less current liabilities				74,244	47,514

Provisions for liabilities
	Deferred taxation			(33)	(42)

Net assets				74,211	47,472

Capital and reserves
	Called up share capital			100	100

	Fair value reserve		9	(1,758)	(108)

	Profit and loss account		9	75,869	47,480

Total equity				74,211	47,472



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 06 November 2025 and signed on its behalf by:
R.C.G. Ayers
Director
06 November 2025

for the year ended 31 March 2025

General information

Rock Consulting and Advisory Limited is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 10510348

Its registered office is:

63 Westhall Road

Warlingham

Surrey

CR6 9HG

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes where applicable. Turnover includes revenue earned from the rendering of services.

Where relevant, 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.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Furniture, fittings and equipment

20% reducing balance

Taxation

Corporation 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 profit and loss account because of items of income or expense that are taxable or deductible in other years 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 temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary 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.

Current or deferred tax for the year is recognised in profit or loss, except when they relate 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.

Investments

Unlisted investments (except those held as subsidiaries, associates or joint ventures) are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, any changes in fair value are recognised in profit and loss.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	2	2

4	Tangible fixed assets
			Fixtures, fittings and equipment	Total
			£	£
		Cost or revaluation
		At 1 April 2024	1,089	1,089




		At 31 March 2025	1,089	1,089
		Depreciation
		At 1 April 2024	875	875
		Charge for the year	43	43



		At 31 March 2025	918	918
		Net book values
		At 31 March 2025	171	171
		At 31 March 2024	214	214

5	Investments
			Other investments	Total
			£	£
		Cost or valuation
		At 1 April 2024	77,030	77,030



		At 31 March 2025	77,030	77,030
		Provisions/Impairment
		At 1 April 2024	108	108

		Revaluation	1,650	1,650

		At 31 March 2025	1,758	1,758
		Net book values
		At 31 March 2025	75,272	75,272
		At 31 March 2024	76,922	76,922

6	Debtors
			2025	2024
			£	£
		Trade debtors	14,363	18,426







			14,363	18,426

7	Creditors:
		amounts falling due within one year
			2025	2024
			£	£

		Bank loans and overdrafts	594	1,068




		Taxes and social security	6,787	3,209
		Other creditors	18,026	55,215
			25,407	59,492

Share Capital

The share capital represents 100 £1 Ordinary shares allocated called up and fully paid.

9	Reserves
			Fair value reserve	Total other reserves
			£	£

		Movement on fair value reserve	(108)	(108)


		At 31 March 2024 and 1 April 2024	(108)	(108)
		Movement on fair value reserve	(1,650)	(1,650)


		At 31 March 2025	(1,758)	(1,758)



		Profit and loss account - includes all current and prior period retained profits and losses.