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Company Registration No. 10757529 (England and Wales)
Rocha Investment Ltd Unaudited accounts for the year ended 31 May 2025
Rocha Investment Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Rocha Investment Ltd Company Information for the year ended 31 May 2025
Directors
Eugene Rocha Josephine Yin Yi Rocha Lee
Company Number
10757529 (England and Wales)
Registered Office
66 High Street Rickmansworth Herts WD3 1AJ England
Accountants
Anthony Daniel Associates Ltd 10 Julian Place London E14 3AT
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Rocha Investment Ltd Statement of financial position as at 31 May 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
307,764
307,764
Current assets
Debtors
5
700
-
Cash at bank and in hand
942
1
1,642
1
Creditors: amounts falling due within one year
6
(118,715)
(108,190)
Net current liabilities
(117,073)
(108,189)
Total assets less current liabilities
190,691
199,575
Creditors: amounts falling due after more than one year
7
(198,776)
(203,267)
Net liabilities
(8,085)
(3,692)
Capital and reserves
Called up share capital
100
100
Profit and loss account
(8,185)
(3,792)
Shareholders' funds
(8,085)
(3,692)
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 9 February 2026 and were signed on its behalf by
Eugene Rocha Director Company Registration No. 10757529
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Rocha Investment Ltd Notes to the Accounts for the year ended 31 May 2025
1
Statutory information
Rocha Investment Ltd is a private company, limited by shares, registered in England and Wales, registration number 10757529. The registered office is 66 High Street, Rickmansworth, Herts, WD3 1AJ, England.
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.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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:
Going concern
These accounts have been prepared on the going concern basis, on the understanding that the director and shareholders will continue to financially support the company during this uncertain period.
4
Tangible fixed assets
Land & buildings
£
Cost or valuation
At cost
At 1 June 2024
307,764
At 31 May 2025
307,764
Depreciation
At 31 May 2025
-
Net book value
At 31 May 2025
307,764
At 31 May 2024
307,764
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Rocha Investment Ltd Notes to the Accounts for the year ended 31 May 2025
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Accrued income and prepayments
700
-
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
6,269
6,269
Trade creditors
960
1,820
Other creditors
21,370
9,985
Loans from directors
89,156
89,156
Accruals
960
960
118,715
108,190
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
198,776
203,267
The company has total secured liability to the value of £205,045 (2024 : £209,536) which comprise of bank loan. The bank loan is secured by way of a first legal mortgage over the property at 159 & 159a St Albans Road, Watford, Hertfordshire WD24 5BD.
8
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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