REGISTERED NUMBER: 06625176 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

ROCK & STAR LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mr TR Hubbard

Mrs S R Hubbard

REGISTERED OFFICE:

118 Mowbray Street

Sheffield

S3 8EN

REGISTERED NUMBER:

06625176 (England and Wales)

ACCOUNTANTS:

Sutton McGrath Hartley Limited

5 Westbrook Court

Sharrowvale Road

Sheffield

S11 8YZ

FIXED ASSETS

Tangible assets

4

611,804

331,945

Investments

5

62,276

62,276

674,080

394,221

CURRENT ASSETS

Stocks

29,899

6,685

Debtors

6

225,246

253,778

Cash at bank and in hand

871,351

838,192

1,126,496

1,098,655

CREDITORS

Amounts falling due within one year

7

1,015,573

791,502

NET CURRENT ASSETS

110,923

307,153

TOTAL ASSETS LESS CURRENT LIABILITIES

785,003

701,374

CREDITORS

Amounts falling due after more than one year

8

(45,194

)

(60,269

)

PROVISIONS FOR LIABILITIES

10

(26,493

)

(25,062

)

NET ASSETS

713,316

616,043

CAPITAL AND RESERVES

Called up share capital

11

100

100

Retained earnings

713,216

615,943

SHAREHOLDERS' FUNDS

713,316

616,043

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 profit or loss 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 9 December 2025 and were signed on its behalf by:

Mr TR Hubbard - Director

1.	STATUTORY INFORMATION

Rock & Star Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

Land and buildings

-

in accordance with the property

Plant and machinery etc

-

25% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current 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 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 statement of financial position date.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2024 - 13 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Freehold

to

Plant and

property

property

machinery

£

£

£

COST

At 1 April 2024

140,986

90,710

45,560

Additions

-

274,135

1,724

At 31 March 2025

140,986

364,845

47,284

DEPRECIATION

At 1 April 2024

-

-

24,661

Charge for year

-

-

5,515

At 31 March 2025

-

-

30,176

NET BOOK VALUE

At 31 March 2025

140,986

364,845

17,108

At 31 March 2024

140,986

90,710

20,899

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2024

20,721

80,620

4,655

383,252

Additions

27,433

-

6,830

310,122

At 31 March 2025

48,154

80,620

11,485

693,374

DEPRECIATION

At 1 April 2024

10,321

13,437

2,888

51,307

Charge for year

6,072

16,796

1,880

30,263

At 31 March 2025

16,393

30,233

4,768

81,570

NET BOOK VALUE

At 31 March 2025

31,761

50,387

6,717

611,804

At 31 March 2024

10,400

67,183

1,767

331,945

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 April 2024

and 31 March 2025

62,276

NET BOOK VALUE

At 31 March 2025

62,276

At 31 March 2024

62,276

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

60,092

95,657

Amounts owed by group undertakings

141,955

141,955

Other debtors

23,199

16,166

225,246

253,778

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

15,282

13,577

Trade creditors

62,464

36,517

Taxation and social security

149,880

143,310

Other creditors

787,947

598,098

1,015,573

791,502

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

45,194

60,269

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

21,567

33,460

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

60,476

73,846

The bank loans are secured over the property to which it relates.

10.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

26,493

25,062

Deferred

tax

£

Balance at 1 April 2024

25,062

Provided during year

1,431

Balance at 31 March 2025

26,493

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary Shares

£1.00

100

100

12.	RELATED PARTY DISCLOSURES

Engine House Ltd (an associated company)

At the year end date a balance of £141,955 (2024: £141,955) was owed by Engine House Ltd to Rock & Star Ltd.

93 Makes Ltd (an associated company)

At the year end date a balance of £1,549 (2024: £7,302) was owed by Rock & Star Ltd to 93 Makes Ltd.