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Registered number: 07203061
ROCCO PLANT LIMITED
Financial Statements
For The Year Ended 31 March 2025
HUBU Accountants Limited
23 Hanbury Road
Bargoed
Caerphilly
CF81 8QT
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 07203061
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 337,667 348,467
337,667 348,467
CURRENT ASSETS
Debtors 5 14,824 6,932
Cash at bank and in hand 142,600 -
157,424 6,932
Creditors: Amounts Falling Due Within One Year 6 (179,399 ) (34,311 )
NET CURRENT ASSETS (LIABILITIES) (21,975 ) (27,379 )
TOTAL ASSETS LESS CURRENT LIABILITIES 315,692 321,088
Creditors: Amounts Falling Due After More Than One Year 7 (157,305 ) (151,902 )
NET ASSETS 158,387 169,186
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 158,386 169,185
SHAREHOLDERS' FUNDS 158,387 169,186
Page 1
Page 2
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Stacey Lewis
Director
02/12/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
ROCCO PLANT LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 07203061 . The registered office is 34 Burnet Drive, Blackwood, Gwent, NP12 2FN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold None
Plant & Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Total
£ £ £ £
Cost
As at 1 April 2024 305,272 434,585 161,047 900,904
As at 31 March 2025 305,272 434,585 161,047 900,904
Depreciation
As at 1 April 2024 - 402,208 150,229 552,437
Provided during the period - 8,095 2,705 10,800
As at 31 March 2025 - 410,303 152,934 563,237
Net Book Value
As at 31 March 2025 305,272 24,282 8,113 337,667
As at 1 April 2024 305,272 32,377 10,818 348,467
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Page 4
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 14,824 6,932
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 178,899 -
Bank loans and overdrafts - 33,811
Accruals and deferred income 500 500
179,399 34,311
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 43,428 55,925
Amounts owed to group undertakings 113,877 95,977
157,305 151,902
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
Page 4