REGISTERED NUMBER: 04372893 (England and Wales)

Financial Statements

for the Year Ended 31 March 2025

for

ROC Associates Building Consultancy Ltd

Page

Balance Sheet

1

Notes to the Financial Statements

3

Fixed assets

Tangible assets

4

38,945

63,707

Current assets

Debtors

5

50,527

18,509

Cash at bank and in hand

154,669

81,692

205,196

100,201

Creditors

Amounts falling due within one year

6

100,672

59,576

Net current assets

104,524

40,625

Total assets less current liabilities

143,469

104,332

Provisions for liabilities

53,658

15,052

Net assets

89,811

89,280

Capital and reserves

Called up share capital

50

50

Retained earnings

89,761

89,230

Shareholders' funds

89,811

89,280

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 December 2025 and were signed on its behalf by:

L E Littell - Director

Mrs S Littell - Director

1.	Statutory information

ROC Associates Building Consultancy Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

04372893

Registered office:

Feldon House

3 Banbury Street

Kineton

Warwickshire

CV35 0JS

2.	Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and buildings

-

10% on reducing balance

Plant and machinery etc

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	Employees and directors

The average number of employees during the year was 5 (2024 - 5 ) .

4.	Tangible fixed assets

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

Cost

At 1 April 2024

32,704

189,665

222,369

Additions

-

14,146

14,146

Disposals

-

(54,062

)

(54,062

)

At 31 March 2025

32,704

149,749

182,453

Depreciation

At 1 April 2024

13,203

145,459

158,662

Charge for year

1,950

5,711

7,661

Eliminated on disposal

-

(22,815

)

(22,815

)

At 31 March 2025

15,153

128,355

143,508

Net book value

At 31 March 2025

17,551

21,394

38,945

At 31 March 2024

19,501

44,206

63,707

5.

Debtors: amounts falling due within one year

31.3.25

31.3.24

£

£

Trade debtors

42,318

13,008

Other debtors

8,209

5,501

50,527

18,509

6.

Creditors: amounts falling due within one year

31.3.25

31.3.24

£

£

Trade creditors

17,171

14,299

Taxation and social security

80,752

40,107

Other creditors

2,749

5,170

100,672

59,576