Registered number
10201160
Rockbottom Music Limited
Filleted Accounts
31 May 2025

Rockbottom Music Limited
Registered number: | 10201160
Balance Sheet
as at 31 May 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 3 |  |  | 24,287 |  |  | 24,943
Current assets
Stocks |  |  | 172,185 |  |  | 181,985
Debtors | 4 |  | 1,879 |  |  | 667
Cash at bank and in hand |  |  | 10,563 |  |  | 14,669
|  |  | 184,627 |  |  | 197,321
Creditors: amounts falling due within one year | 5 |  | (223,923) |  |  | (222,071)
Net current liabilities |  |  |  | (39,296) |  |  | (24,750)
Net (liabilities)/assets |  |  |  | (15,009) |  |  | 193
Capital and reserves
Called up share capital |  |  |  | 100 |  |  | 100
Profit and loss account |  |  |  | (15,109) |  |  | 93
Shareholder's funds |  |  |  | (15,009) |  |  | 193
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Carl Nils Nielsen
Director
Approved by the board on 6 February 2026

Rockbottom Music Limited
Notes to the Accounts
for the year ended 31 May 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Fixtures, fittings, tools and equipment | 25% reducing balance
| Stocks
| Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 4 |  | 4
3 | Tangible fixed assets
|  |  |  |  |  |  |  | Plant and machinery etc
£
| Cost
| At 1 June 2024 | 31,980
| At 31 May 2025 | 33,726
| Depreciation
| At 1 June 2024 | 7,037
| Charge for the year | 2,402
| At 31 May 2025 | 9,439
| Net book value
| At 31 May 2025 | 24,287
| At 31 May 2024 | 24,943
4 | Debtors | 2025 |  | 2024
£ | £
| Trade debtors | 1,879 |  | 667
5 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Amounts owed to group undertakings and undertakings in which the company has a participating interest |  | 2,968 |  | 2,968
| Taxation and social security costs | - |  | 667
| Other creditors | 220,955 |  | 218,436
|  |  |  |  |  | 223,923 |  | 222,071
6 | Controlling party
| The company is controlled by Mr C N Nielsen on the basis that he holds 100% of the ordinary issued share capital of the company.
7 | Other information
| Rockbottom Music Limited is a private company limited by shares and incorporated in England. Its registered office is:
| Pennyweights
| Kenley
| CR8 5HB

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