Company registration number 11426156 (England and Wales)
NICHOLAS ROOKE LIMITED
Unaudited Financial Statements
For The Year Ended 30 April 2025
Pages For Filing With Registrar
Nicholas Rooke Limited
NICHOLAS ROOKE LIMITED
Contents
Page
Balance sheet
1
Notes to the financial statements
2 - 3
Nicholas Rooke Limited
NICHOLAS ROOKE LIMITED
Balance Sheet
As At 30 April 2025
30 April 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investments
196,471
196,471
Current assets
Debtors
3
191,589
117,410
Cash at bank and in hand
53,594
27,684
245,183
145,094
Creditors: amounts falling due within one year
4
(9,580)
(2,340)
Net current assets
235,603
142,754
Net assets
432,074
339,225
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
431,974
339,125
Total equity
432,074
339,225

For the financial year ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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.

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

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 30 October 2025
Mr N A H Rooke
Director
Company registration number 11426156 (England and Wales)
Nicholas Rooke Limited
NICHOLAS ROOKE LIMITED
Notes To The Financial Statements
For The Year Ended 30 April 2025
- 2 -
1
Accounting policies
Company information

Nicholas Rooke Limited is a private company limited by shares incorporated in England and Wales. The registered office is 82 Castle Street, Canterbury, Kent, England, CT1 2QD.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

1.3
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.4
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Nicholas Rooke Limited
NICHOLAS ROOKE LIMITED
Notes To The Financial Statements (Continued)
For The Year Ended 30 April 2025
1
Accounting policies
(Continued)
- 3 -
Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.5
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
3
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
191,589
117,410

Included within other debtors due within one year is a loan to the director, amounting to £58,882 (2024- £39,316). Amounts repaid in the year totalled £94,522. The main conditions were as follows:

Interest is charged at 2.25% and the loan is due for repayment within 9 months of the year end.

4
Creditors: amounts falling due within one year
2025
2024
£
£
Taxation and social security
7,240
-
0
Accruals and deferred income
2,340
2,340
9,580
2,340
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