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Company Registration No. NI612676 (Northern Ireland)
Johnny Rocko's Limited Unaudited accounts for the year ended 31 May 2025
Johnny Rocko's Limited Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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Johnny Rocko's Limited Company Information for the year ended 31 May 2025
Directors
John O'Neill Mrs Paula O'Neill
Secretary
Mrs Paula O'Neill
Company Number
NI612676 (Northern Ireland)
Registered Office
Derrynanny 164 Lettermoney Road Irvinestown Fermanagh BT94 1QA Northern Ireland
Accountants
MacNeary Rasdale & Co. Ltd Wellington House 30 Darling St Enniskillen Fermanagh BT74 7EW
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Accountants' report to the Board of Directors on the unaudited financial statements of Johnny Rocko's Limited for the year ended 31 May 2025
In accordance with our terms of engagement, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the accounting records and information and explanations you have given to us.
This report is made solely to the company's Board of Directors, as a body, in accordance with the terms of our engagement. Our work has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to the company's Board of Directors that we have done so and state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's Board of Directors as a body, for our work or for this report.
We have carried out this engagement in accordance with guidance issued by the Chartered Accountants Ireland and have complied with the ethical guidance laid down by the Institute relating to members undertaking the compilation of financial statements.
You have acknowledged on the balance sheet for the year ended 31 May 2025 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
MacNeary Rasdale & Co. Ltd Chartered Accountants Wellington House 30 Darling St Enniskillen Fermanagh BT74 7EW 3 December 2025
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Johnny Rocko's Limited Statement of financial position as at 31 May 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
757
946
Current assets
Debtors
5
36,502
36,502
Cash at bank and in hand
-
89
36,502
36,591
Creditors: amounts falling due within one year
6
(38,488)
(38,488)
Net current liabilities
(1,986)
(1,897)
Net liabilities
(1,229)
(951)
Capital and reserves
Called up share capital
100
100
Profit and loss account
(1,329)
(1,051)
Shareholders' funds
(1,229)
(951)
For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 3 December 2025 and were signed on its behalf by
John O'Neill Director Company Registration No. NI612676
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Johnny Rocko's Limited Notes to the Accounts for the year ended 31 May 2025
1
Statutory information
Johnny Rocko's Limited is a private company, limited by shares, registered in Northern Ireland, registration number NI612676. The registered office is Derrynanny, 164 Lettermoney Road, Irvinestown, Fermanagh, BT94 1QA, Northern Ireland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
20% Reducing Balance
4
Tangible fixed assets
Fixtures & fittings
£
Cost or valuation
At cost
At 1 June 2024
5,216
At 31 May 2025
5,216
Depreciation
At 1 June 2024
4,270
Charge for the year
189
At 31 May 2025
4,459
Net book value
At 31 May 2025
757
At 31 May 2024
946
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Accrued income and prepayments
36,502
36,502
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Johnny Rocko's Limited Notes to the Accounts for the year ended 31 May 2025
6
Creditors: amounts falling due within one year
2025
2024
£
£
Other creditors
38,488
38,488
7
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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