REGISTERED NUMBER: 14962703 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 June 2025

for

ROC Projects Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr W A Butler

REGISTERED OFFICE:

c/o DJH Chester City

Military House

24 Castle Street

Chester

Cheshire

CH1 2DS

REGISTERED NUMBER:

14962703 (England and Wales)

ACCOUNTANTS:

DJH Wirral & Chester Limited

Military House

24 Castle Street

Chester

Cheshire

CH1 2DS

CURRENT ASSETS

Work in progress

46,300

20,000

Debtors

4

32,024

14,514

Cash at bank

223

5,076

78,547

39,590

CREDITORS

Amounts falling due within one year

5

66,143

39,197

NET CURRENT ASSETS

12,404

393

TOTAL ASSETS LESS CURRENT LIABILITIES

12,404

393

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

12,304

293

SHAREHOLDERS' FUNDS

12,404

393

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 September 2025 and were signed by:

Mr W A Butler - Director

1.	STATUTORY INFORMATION

ROC Projects 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.

The financial statements are presented in sterling, which is the functional currency of the company, rounded to the nearest £1.

Turnover

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

Work in progress

Work in progress is valued based on the percentage of project completion, valuing at the lower of cost and net realisable value, and including costs like labour, materials, and overhead incurred towards project completion.

Taxation

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

Current 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 2 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Trade debtors

26,557

4,826

Other debtors

5,467

9,688

32,024

14,514

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Trade creditors

12,814

15,484

Taxation and social security

46,414

8,925

Other creditors

6,915

14,788

66,143

39,197

6.	RELATED PARTY DISCLOSURES

During the year, total dividends of £22,500 (2024 - £25,000) were paid to the director .