Rumsugar Rock Limited - Filleted accounts

Registered number

10673388

Rumsugar Rock Limited

Filleted Accounts

31 March 2025

Rumsugar Rock Limited
Registered number:		10673388
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		909,133			919,151

Current assets
Debtors	4	2,917			349
Cash at bank and in hand		39,050			13,538
		41,967			13,887

Creditors: amounts falling due within one year	5	(54,538)			(65,224)

Net current liabilities			(12,571)			(51,337)

Total assets less current liabilities			896,562			867,814

Creditors: amounts falling due after more than one year	6		(1,017,941)			(982,801)



Net liabilities			(121,379)			(114,987)

Capital and reserves
Called up share capital			200			200
Profit and loss account			(121,579)			(115,187)

Shareholders' funds			(121,379)			(114,987)

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.




James Hill
Director
Approved by the board on 15 December 2025

Rumsugar Rock Limited
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	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			not depreciated
	Fixtures, fittings, tools and equipment			10 years reducing balance
	Motor vehicles			5 years

	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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Going concern
	During the year, the Company made a loss of £6,306 and had net liabilities of £121,293 at 31 March 2025. The Company is dependent on a connected company, Interfix Services Limited, for working capital needs. Interfix Services Limited is a company registered in the UK and its Directors,James Hill and Linda Hill, are also the Directors of Rumsugar Rock Limited. Interfix Services Limited has confirmed that for at least the next 12 months from the date of approval of these financial statements, it will continue to make available such funds that are needed by the company. Based on this support, the Directors believe that it is appropriate to prepare the financial statements on a going concern basis.



2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					2		2
	(including directors)

3	Tangible fixed assets
		Land and buildings		Fixtures & Fittings		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 April 2024	783,022		164,264		5,024		952,310
	Additions	-		4,775		-		4,775
	At 31 March 2025	783,022		169,039		5,024		957,085

	Depreciation
	At 1 April 2024	-		31,149		2,010		33,159
	Charge for the year	-		13,789		1,004		14,793
	At 31 March 2025	-		44,938		3,014		47,952

	Net book value
	At 31 March 2025	783,022		124,101		2,010		909,133
	At 31 March 2024	783,022		133,115		3,014		919,151


4	Debtors					2025		2024
£							£

	Other debtors					2,917		349


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Directors' loan accounts					51,756		62,742
	Accruals					2,782		2,482
						54,538		65,224


6	Creditors: amounts falling due after one year					2025		2024
£							£

	Loan due to Interfix Services Limited					1,017,941		982,801


7	Related party transactions

	At the year end, a loan of £1,017,941 (2024: £982,801) is due to Interfix Services Limited, a company incorporated in the UK. Mr James Hill and Mrs Linda Hill, the directors, are also the owners and directors of Interfix Services Limited. The loan is unsecured and has no maturity date. Interest is being charged at 5.00% per annum.


8	Controlling party

	Mr James Hill and Mrs Linda Hill, the directors, are the ultimate controlling party by virtue of owning 100% of the share capital.


9	Other information

	Rumsugar Rock Limited is a private company limited by shares and incorporated in England. Its registered office is:
	46 Bookham Industrial Estate
	Church Road
	Bookham
	Surrey
	KT23 3EU