ACCOUNTS - Final Accounts

Registered number: 15593291

ROCLEND LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 MARCH 2025

ROCLEND LIMITED

REGISTERED NUMBER: 15593291

BALANCE SHEET

AS AT 31 MARCH 2025

		2025
Note		£


Current assets
Debtors: amounts falling due within one year	4	15,493,441
Cash at bank and in hand		91,628
		15,585,069
Creditors: amounts falling due within one year	5	(14,986,354)
Net current assets			598,715
Total assets less current liabilities			598,715

Net assets			598,715

Capital and reserves
Called up share capital	6	100
Profit and loss account		598,615
		598,715

The director considers 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 period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 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 profit and loss account 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 22 December 2025.

___________________________

Rory Anthony O' Connor

Director

The notes on pages 3 to 4 form part of these financial statements.

Page 1

ROCLEND LIMITED

REGISTERED NUMBER: 15593291

BALANCE SHEET (CONTINUED)

AS AT 31 MARCH 2025

Page 2

ROCLEND LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

1.	General information

Roclend Limited is a private company limited by shares incorporated in England and Wales. The registered office is 19 Corfton Road, London, England, W5 2HP.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Turnover

Turnover represents the total invoice value, excluding value added tax, of income from the lending of finance.

2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.5

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The average monthly number of employees, including directors, during the period was 1.

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ROCLEND LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

Debtors

					2025
					£


	Amounts owed by related undertakings	6,534,572
	Development loans	8,958,869
		15,493,441

5.	Creditors: Amounts falling due within one year
		2025
		£

	Amounts owed to related undertakings	10,647,467
	Corporation tax	199,539
	Other creditors	4,137,848
	Accruals	1,500
		14,986,354

6.	Share capital
		2025
		£

		Allotted, called up and fully paid

		100 Ordinary shares shares of £1.00 each	100

7.	Post balance sheet events

There were no events since the year end which materially affected the company.

8.	Controlling party

Rory O'Connor owns 100% of the issued share capital of the company and is therefore the ultimate controller of the company.

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