| Rocksun Ltd |
| Registered number: |
13490876 |
| Balance Sheet |
| as at 31 July 2025 |
|
| Notes |
|
|
2025 |
|
|
2024 |
| £ |
£ |
| Fixed assets |
| Tangible assets |
3 |
|
|
818,539 |
|
|
818,539 |
| Investments |
4 |
|
|
45,530 |
|
|
35,089 |
|
|
|
|
864,069 |
|
|
853,628 |
|
| Current assets |
| Debtors |
5 |
|
3,376 |
|
|
6,858 |
| Cash at bank and in hand |
|
|
245,717 |
|
|
177,753 |
|
|
|
249,093 |
|
|
184,611 |
|
| Creditors: amounts falling due within one year |
6 |
|
(8,751) |
|
|
(8,445) |
|
| Net current assets |
|
|
|
240,342 |
|
|
176,166 |
|
| Total assets less current liabilities |
|
|
|
1,104,411 |
|
|
1,029,794 |
|
| Creditors: amounts falling due after more than one year |
7 |
|
|
(1,069,690) |
|
|
(1,019,998) |
|
|
|
| Net assets |
|
|
|
34,721 |
|
|
9,796 |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
100 |
|
|
100 |
| Profit and loss account |
|
|
|
34,621 |
|
|
9,696 |
|
| Shareholders' funds |
|
|
|
34,721 |
|
|
9,796 |
|
|
|
|
|
|
|
|
| The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
| The members have not required the company to obtain an audit in accordance with section 476 of the Act. |
| 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. |
| The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|
|
|
|
| B Pratap |
| Director |
| Approved by the board on 19 November 2025 |
|
| Rocksun Ltd |
| Notes to the Accounts |
| for the year ended 31 July 2025 |
|
|
| 1 |
Accounting policies |
|
|
Turnover |
|
Turnover represents the value, net of any value added tax and discounts, of rental income
receivable in the year, disclosed as other operating income |
|
|
Tangible fixed assets |
|
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows: |
|
|
Freehold buildings |
Recognised at cost |
|
|
|
|
|
Investments |
|
Intangible assets are initially recognised at cost. After recognition, under the cost model,
intangible assets are measured at cost less any accumulated amortisation and any
accumulated impairment losses. |
|
|
Debtors |
|
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts. |
|
|
Creditors |
|
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. |
|
|
Taxation |
|
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted. |
|
|
| 2 |
Employees |
2025 |
|
2024 |
| Number |
Number |
|
|
Average number of persons employed by the company |
2 |
|
2 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Tangible fixed assets |
|
|
|
|
|
|
|
|
Land and buildings |
| £ |
|
Cost |
|
At 1 August 2024 |
818,539 |
|
At 31 July 2025 |
818,539 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 31 July 2025 |
- |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 31 July 2025 |
818,539 |
|
At 31 July 2024 |
818,539 |
|
|
| 4 |
Investments |
|
| Other |
| investments |
| £ |
|
Cost |
|
At 1 August 2024 |
35,089 |
|
Additions |
10,441 |
|
|
At 31 July 2025 |
45,530 |
|
|
| 5 |
Debtors |
2025 |
|
2024 |
| £ |
£ |
|
|
Other debtors |
3,376 |
|
6,858 |
|
|
|
|
|
|
|
|
|
|
| 6 |
Creditors: amounts falling due within one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Trade creditors |
- |
|
100 |
|
Taxation and social security costs |
6,484 |
|
2,220 |
|
Director's loan account |
717 |
|
5,025 |
|
Other creditors |
1,550 |
|
1,100 |
|
|
|
|
|
|
8,751 |
|
8,445 |
|
|
|
|
|
|
|
|
|
|
| 7 |
Creditors: amounts falling due after one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Amounts owed to group undertakings and undertakings in which the company has a participating interest |
|
644,000 |
|
595,000 |
|
Other creditors |
425,690 |
|
424,998 |
|
|
|
|
|
|
1,069,690 |
|
1,019,998 |
|
|
|
|
|
|
|
|
|
|
| 8 |
Other information |
|
|
Rocksun Ltd is a private company limited by shares and incorporated in England. Its registered office is: |
|
21 Thames Street |
|
Sunbury-On-Thames |
|
TW16 5QF |