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Company Registration No. 13258442 (England and Wales)
ROCK N ROE BLUE MED LTD Unaudited accounts for the year ended 31 March 2025
ROCK N ROE BLUE MED LTD Unaudited accounts Contents
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ROCK N ROE BLUE MED LTD Company Information for the year ended 31 March 2025
Director
Behic Osman
Company Number
13258442 (England and Wales)
Registered Office
40 WILLOUGHBY ROAD LONDON N8 0JG ENGLAND
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ROCK N ROE BLUE MED LTD Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
6,512 
8,140 
Current assets
Inventories
3,127 
- 
Debtors
821 
213 
Cash at bank and in hand
9,931 
15,602 
13,879 
15,815 
Creditors: amounts falling due within one year
(18,877)
(11,227)
Net current (liabilities)/assets
(4,998)
4,588 
Net assets
1,514 
12,728 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
1,414 
12,628 
Shareholders' funds
1,514 
12,728 
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 members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 11 December 2025 and were signed on its behalf by
Behic Osman Director Company Registration No. 13258442
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ROCK N ROE BLUE MED LTD Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
ROCK N ROE BLUE MED LTD is a private company, limited by shares, registered in England and Wales, registration number 13258442. The registered office is 40 WILLOUGHBY ROAD, LONDON, N8 0JG, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% reducing balance method
Fixtures & fittings
20% reducing balance method
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
Cash and cash equivalent
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to known amount of cash and are subject to an insignificant risk of change in value.
Taxation
The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.
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ROCK N ROE BLUE MED LTD Notes to the Accounts for the year ended 31 March 2025
Expenses
Expenses are recognized in the period in which they are incurred, regardless of when payment is made.
Going concern
The Director has reasonable expectation that the Company will have adequate resources to continue in operational existence for the foreseeable future. The Company therefore continue to adopt the Going Concern basis for preparing it's financial statements.
Judgements and estimates
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2024
8,032 
7,865 
15,897 
At 31 March 2025
8,032 
7,865 
15,897 
Depreciation
At 1 April 2024
3,919 
3,838 
7,757 
Charge for the year
822 
806 
1,628 
At 31 March 2025
4,741 
4,644 
9,385 
Net book value
At 31 March 2025
3,291 
3,221 
6,512 
At 31 March 2024
4,113 
4,027 
8,140 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
721 
- 
Other debtors
100 
213 
821 
213 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
1,059 
- 
Taxes and social security
7,167 
7,711 
Loans from directors
10,651 
3,516 
18,877 
11,227 
7
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
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ROCK N ROE BLUE MED LTD Notes to the Accounts for the year ended 31 March 2025
8
Average number of employees
During the year the average number of employees was 4 (2024: 3).
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