2 01/04/2024 31/03/2025 2025-03-31 false false false false false false false true false false true false false false false false false false No description of principal activities is disclosed 2024-04-01 Sage Accounts Production 25.0 - FRS102_2023 xbrli:pure xbrli:shares iso4217:GBP 14890725 2024-04-01 2025-03-31 14890725 2025-03-31 14890725 2024-03-31 14890725 2023-04-01 2024-03-31 14890725 2024-03-31 14890725 2023-03-31 14890725 bus:Director1 2024-04-01 2025-03-31 14890725 bus:Director2 2024-04-01 2025-03-31 14890725 core:LandBuildings core:OwnedOrFreeholdAssets 2025-03-31 14890725 core:WithinOneYear 2025-03-31 14890725 core:ShareCapital 2025-03-31 14890725 core:ShareCapital 2024-03-31 14890725 core:RetainedEarningsAccumulatedLosses 2025-03-31 14890725 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-03-31 14890725 core:CostValuation core:Non-currentFinancialInstruments 2025-03-31 14890725 core:Non-currentFinancialInstruments 2025-03-31 14890725 core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal core:Non-currentFinancialInstruments 2025-03-31 14890725 core:LandBuildings core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 14890725 bus:Director1 2025-03-31 14890725 bus:Director2 2025-03-31 14890725 bus:SmallEntities 2024-04-01 2025-03-31 14890725 bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 14890725 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 14890725 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 14890725 bus:FullAccounts 2024-04-01 2025-03-31
Company registration number: 14890725
Rockbroon Limited
Unaudited filleted financial statements
31 March 2025
Rockbroon Limited
Contents
Statement of financial position
Notes to the financial statements
Rockbroon Limited
Statement of financial position
31 March 2025
31/03/25 31/03/24
Note £ £ £ £
Fixed assets
Tangible assets 5 367,840 -
Investments 6 713,000 -
_________ _________
1,080,840 -
Current assets
Stocks 3,718 -
Debtors 7 15,387 -
Cash at bank and in hand 25,624 2
_______ _______
44,729 2
Creditors: amounts falling due
within one year 8 ( 683,757) -
_______ _______
Net current (liabilities)/assets ( 639,028) 2
_______ _______
Total assets less current liabilities 441,812 2
Provisions for liabilities ( 101,361) -
_______ _______
Net assets 340,451 2
_______ _______
Capital and reserves
Called up share capital 2 2
Other reserves 304,083 -
Profit and loss account 36,366 -
_______ _______
Shareholders funds 340,451 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.
Directors responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 23 December 2025 , and are signed on behalf of the board by:
G.E.J. French H.R.C. French
Director Director
Company registration number: 14890725
Rockbroon Limited
Notes to the financial statements
Year ended 31 March 2025
1. General information
The company is a private company limited by shares, registered in England. The address of the registered office is Bullbanks Farm, Halstead Road, Eight Ash Green, Colchester, CO6 3PT.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.
Investment property
Investment property is measured initially at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.
Financial instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other receivables and payables. Debt instruments that are payable or receivable within one year, typically trade payables or receivables, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration, expected to be paid or received.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).
5. Tangible assets
Freehold property Assets under the course of construction Total
£ £ £
Cost
At 1 April 2024 - - -
Additions 607,556 67,840 675,396
Transfers ( 50,000) - ( 50,000)
_______ _______ _______
At 31 March 2025 557,556 67,840 625,396
_______ _______ _______
Depreciation
At 1 April 2024 - - -
Impairment losses 257,556 - 257,556
_______ _______ _______
At 31 March 2025 257,556 - 257,556
_______ _______ _______
Carrying amount
At 31 March 2025 300,000 67,840 367,840
_______ _______ _______
At 31 March 2024 - - -
_______ _______ _______
6. Investments
Investment property Total
£ £
Cost or valuation
At 1 April 2024 - -
Revaluations 663,000 663,000
Transfers 50,000 50,000
_______ _______
At 31 March 2025 713,000 713,000
_______ _______
Impairment
At 1 April 2024 and 31 March 2025 - -
_______ _______
Carrying amount
At 31 March 2025 713,000 713,000
_______ _______
At 31 March 2024 - -
_______ _______
7. Debtors
31/03/25 31/03/24
£ £
Trade debtors 920 -
Other debtors 14,467 -
_______ _______
15,387 -
_______ _______
8. Creditors: amounts falling due within one year
31/03/25 31/03/24
£ £
Bank loans and overdrafts 36 -
Trade creditors 4,850 -
Corporation tax 8,621 -
Other creditors 670,250 -
_______ _______
683,757 -
_______ _______
9. Directors advances, credits and guarantees
During the year the directors entered into the following advances and credits with the company:
Year ended 31/03/25
Balance brought forward Advances /(credits) to the directors Balance o/standing
£ £ £
G.E.J. French - ( 313,501) ( 313,501)
H.R.C. French - ( 353,501) ( 353,501)
_______ _______ _______
- ( 667,002) ( 667,002)
_______ _______ _______
10 month period ended 31/03/24
Balance brought forward Advances /(credits) to the directors Balance o/standing
£ £ £
G.E.J. French - - -
H.R.C. French - - -
_______ _______ _______
10. Related party transactions
During the year freehold land and property was transferred into the company for use in the trading activity by the father of the Directors. There was no cost to the company of this land and so the cost held in the balance sheet is Nil.