REGISTERED NUMBER: 14527250 (England and Wales)

Financial Statements for the Year Ended 31 December 2024

for

Rock Restaurant Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M Abazari-Nejad

REGISTERED OFFICE:

109 St Margarets Road

Twickenham

TW1 2LH

REGISTERED NUMBER:

14527250 (England and Wales)

ACCOUNTANTS:

Ortenz & Co Ltd

354 High Street North

London

E12 6PH

FIXED ASSETS

Tangible assets

4

49,512

55,558

CURRENT ASSETS

Stocks

2,821

-

Debtors

5

13,637

10,575

Cash at bank and in hand

3,116

32,082

19,574

42,657

CREDITORS

Amounts falling due within one year

6

116,315

120,293

NET CURRENT LIABILITIES

(96,741

)

(77,636

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(47,229

)

(22,078

)

CREDITORS

Amounts falling due after more than one year

7

15,520

-

NET LIABILITIES

(62,749

)

(22,078

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

8

(62,750

)

(22,079

)

SHAREHOLDERS' FUNDS

(62,749

)

(22,078

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 17 December 2025 and were signed by:

M Abazari-Nejad - Director

1.	STATUTORY INFORMATION

Rock Restaurant Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

Plant and machinery etc

-

20% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 6 (2023 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

Plant and

and

leasehold

machinery

fittings

Totals

£

£

£

£

COST

At 1 January 2024

40,000

19,817

2,407

62,224

Additions

-

-

500

500

At 31 December 2024

40,000

19,817

2,907

62,724

DEPRECIATION

At 1 January 2024

2,222

3,963

481

6,666

Charge for year

2,000

3,964

582

6,546

At 31 December 2024

4,222

7,927

1,063

13,212

NET BOOK VALUE

At 31 December 2024

35,778

11,890

1,844

49,512

At 31 December 2023

37,778

15,854

1,926

55,558

5.

DEBTORS

31.12.24

31.12.23

£

£

Amounts falling due within one year:

Trade debtors

775

-

Other debtors

1,900

-

Prepayments

1,962

1,575

4,637

1,575

Amounts falling due after more than one year:

Deposit

9,000

9,000

Aggregate amounts

13,637

10,575

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade creditors

8,949

7,220

Social security and other taxes

-

920

Pensions due

85

325

VAT

2,327

14,252

Other creditors

70,085

71,660

Directors' current accounts

28,921

16,470

Accrued expenses

5,948

9,446

116,315

120,293

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.24

31.12.23

£

£

Other loans - 1-2 years

15,520

-

8.

RESERVES

Retained

earnings

£

At 1 January 2024

(22,079

)

Deficit for the year

(40,671

)

At 31 December 2024

(62,750

)