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Registered number: 13069611
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The Rock Practice Limited
Financial statements
Information for filing with the registrar
31 May 2025
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The Rock Practice Limited
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Balance sheet
At 31 May 2025
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Creditors: amounts falling due within one year
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Total assets less current liabilities
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Creditors: amounts falling due after more than one year
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Provisions for liabilities
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1
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The Rock Practice Limited
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Balance sheet (continued)
At 31 May 2025
The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question 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 financial statements.
The company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.
The financial statements were approved and authorised for issue by the board and were signed on its behalf on 8 December 2025.
Company registered number: 13069611
The notes on pages 3 to 6 form part of these financial statements.
2
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The Rock Practice Limited
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Notes to the financial statements
Year ended 31 May 2025
The Rock Practice Limited ("the company") is a private company limited by shares, incorporated in the
United Kingdom and registered in England. The address of the registered office is 14 The Rock Hotel, Yelverton, Devon, PL20 6DS.
2.Accounting policies
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Basis of preparation of financial statements
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The financial statements have been prepared in accordance with Section 1A of Financial Reporting
Standard 102 'The Financial Reporting Standard applicable in the United Kingdom and the Republic
of Ireland' (FRS 102) and the Companies Act 2006.
The following principal accounting policies have been applied:
The turnover shown in the profit and loss account represents NHS contract income, private fees and capitation schemes income receivable during the period.
Interest income is recognised in profit or loss using the effective interest method.
The estimated useful lives range as follows:
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.
Depreciation is provided on the following basis:
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Long-term leasehold property
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The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
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The average monthly number of employees, including directors, during the year was 11 (2024: 10).
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3
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The Rock Practice Limited
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Notes to the financial statements
Year ended 31 May 2025
4
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The Rock Practice Limited
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Notes to the financial statements
Year ended 31 May 2025
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Long-term leasehold property
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Amounts owed by group undertakings
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Prepayments and accrued income
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5
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The Rock Practice Limited
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Notes to the financial statements
Year ended 31 May 2025
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Creditors: amounts falling due within one year
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Other taxation and social security
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Obligations under finance lease and hire purchase contracts
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Accruals and deferred income
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Creditors: amounts falling due after more than one year
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Net obligations under finance leases and hire purchase contracts
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Related party transactions
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During the year the company operated an intercompany account with Lucy Stevens Limited. At 31 May 2025 the amount due to The Rock Practice Limited was £99,945 (2024: £101,343).
During the year the company operated an intercompany account with SS & RM Limited. At 31 May 2025 the amount due to The Rock Practice Limited was £27,782 (2024: £57,668).
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6
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