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Registered number: 06576349 ROCCA (2015) LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 APRIL 2025
ROCCA (2015) LIMITED REGISTERED NUMBER: 06576349 STATEMENT OF FINANCIAL POSITION AS AT 30 APRIL 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 530,413 |  | 617,663
|  |  | 530,413 |  | 617,663
Current assets |  |  |  |  |
Stocks | 5 | 61,538 |  | 59,201 |
Debtors: amounts falling due within one year | 6 | 291,982 |  | 257,168 |
Cash at bank and in hand | 7 | 1,024,464 |  | 812,686 |
|  | 1,377,984 |  | 1,129,055 |
Creditors: amounts falling due within one year | 8 | (1,224,240) |  | (1,236,205) |
Net current assets/(liabilities) |  |  | 153,744 |  | (107,150)
Total assets less current liabilities |  |  | 684,157 |  | 510,513
Provisions for liabilities |  |  |  |  |
Deferred tax | 9 |  | (27,349) |  | (30,377)
Net assets |  |  | 656,808 |  | 480,136
Capital and reserves |  |  |  |  |
Called up share capital | 10 |  | 1,290 |  | 1,290
Share premium account |  |  | 260,087 |  | 260,087
Profit and loss account |  |  | 395,431 |  | 218,759
|  |  | 656,808 |  | 480,136
Page 1
ROCCA (2015) LIMITED REGISTERED NUMBER: 06576349 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 APRIL 2025 The directors consider 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 year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their 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 Statement of comprehensive income 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 15 January 2026.
D J Sykes
Director
The notes on pages 3 to 10 form part of these financial statements. Page 2
ROCCA (2015) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
1. | General information
Rocca (2015) Limited is a company limited by shares, incorporated in England and Wales. The address of the registered office is 75-79 Dulwich Village, London, United Kingdom, SE21 7BJ. The company specialises in the management and operation of restaurants. 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 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably. Page 3
ROCCA (2015) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.3 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to the Statement of comprehensive income on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
| 2.4 | Interest income
Interest income is recognised in the Statement of comprehensive income using the effective interest method.
| 2.5 | Finance costs
Finance costs are charged to the Statement of comprehensive income over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.6 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in the Statement of comprehensive income when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds. Page 4
ROCCA (2015) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.7 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in the Statement of comprehensive income 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 reporting date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
| 2.8 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Leasehold property | - | Over period of lease
|  |  |  | Plant and machinery | - | 20% on straight line
|  |  |  | Fixtures and fittings | - | 20% on straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of comprehensive income. Page 5
ROCCA (2015) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.9 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in the Statement of comprehensive income.
| 2.10 | 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.
| 2.11 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.12 | 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.
| 2.13 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to the Statement of comprehensive income.
| 2.14 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 77 (2024 - 87).
Page 6
ROCCA (2015) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
4. | Tangible fixed assets
|  | Leasehold property | Plant and machinery | Fixtures and fittings | Total
|  | £ | £ | £ | £
| Cost |  |  |  |
| At 1 May 2024 | 1,912,278 | 376,302 | 261,157 | 2,549,737
| Additions | 4,877 | 26,100 | 1,429 | 32,406
| At 30 April 2025 | 1,917,155 | 402,402 | 262,586 | 2,582,143
| Depreciation |  |  |  |
| At 1 May 2024 | 1,454,881 | 290,478 | 186,715 | 1,932,074
| Charge for the year | 72,883 | 24,843 | 21,930 | 119,656
| At 30 April 2025 | 1,527,764 | 315,321 | 208,645 | 2,051,730
| Net book value |  |  |  |
| At 30 April 2025 | 389,391 | 87,081 | 53,941 | 530,413
| At 30 April 2024 | 457,397 | 85,824 | 74,442 | 617,663
5. | Stocks
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Raw materials and consumables | 61,538 | 59,201
|  | 61,538 | 59,201
Page 7
ROCCA (2015) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 12,453 | 87,119
| Other debtors | 195,342 | 102,724
| Prepayments and accrued income | 84,187 | 67,325
|  | 291,982 | 257,168
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 1,024,464 | 812,686
|  | 1,024,464 | 812,686
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 125,038 | 257,951
| Amounts owed to group undertakings | 7,315 | 7,315
| Corporation tax | 363,096 | 269,727
| Other taxation and social security | 232,887 | 257,840
| Other creditors | 178,456 | 192,264
| Accruals and deferred income | 317,448 | 251,108
|  | 1,224,240 | 1,236,205
Page 8
ROCCA (2015) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
9. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | 30,377
| Credited to the Statement of comprehensive income | (3,028)
| At end of year | 27,349
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | 27,852 | 31,394
| Pension surplus | (503) | (1,017)
|  | 27,349 | 30,377
10. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1,161,316 Ordinary shares of 0.1111p each | 1,290 | 1,290
11. | Pension commitments
The company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £27,397 (2024 - £27,326). Contributions totalling £3,519 (2024 - £9,466) were payable to the fund at the reporting date. Page 9
ROCCA (2015) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
12. | Commitments under operating leases
| At 30 April 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Not later than 1 year | 255,150 | 255,150
| Later than 1 year and not later than 5 years | 1,020,600 | 1,020,600
| Later than 5 years | 1,325,625 | 1,580,775
|  | 2,601,375 | 2,856,525
13. | Related party transactions
| The company has taken advantage of the exemption permitted by FRS 102 not to disclose transactions with any wholly owned members of the group. At the year end, the company owed an amount of £Nil (2024 - £3,000) to a company with a common director. At the year end, the company was owed an amount of £3,858 (2024 - £Nil) from a company with a common director.
14. | Ultimate parent undertaking and controlling party
The immediate and ultimate parent undertaking is The Old Boys Club Ltd, a company incorporated in England and Wales. The group is small and therefore has exemption from preparing consolided accounts. There is no ultimate controlling party.
Page 10