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Registered Number: 10161484
England and Wales
ROKA DEVELOPMENTS LTD
Abridged Accounts
Period of accounts Start date: 01 June 2024 End date: 31 May 2025

Roka Developments Ltd Contents Page For the year ended 31 May 2025
Statement of financial position | 1
Notes to the financial statements | 2

Roka Developments Ltd Statement of Financial Position As at 31 May 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 81,114 |  | 75,281
|  | 81,114 |  | 75,281
Current assets |  |  |
Debtors |  | 83,209 |  | 87,513
Cash at bank and in hand |  | (752) |  | 414
|  | 82,457 |  | 87,927
Creditors: amount falling due within one year |  | (29,060) |  | (3,027)
Net current assets |  | 53,397 |  | 84,900
Total assets less current liabilities |  | 134,511 |  | 160,181
Creditors: amount falling due after more than one year |  | (114,084) |  | (107,960)
Provisions for liabilities |  | 22,756 |  | 22,756
Net assets |  | 43,183 |  | 74,977
Capital and reserves |  |  |
Called up share capital |  | 120 |  | 120
Profit and loss account |  | 43,063 |  | 74,857
Shareholders' funds |  | 43,183 |  | 74,977
For the year ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 income statement has not been delivered to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 25 February 2026 and were signed by:
------------------------------- MR JEREMY JOHNSON-WRIGHT Director
1

Roka Developments Ltd Notes to the Abridged Financial Statements For the year ended 31 May 2025
General Information Roka Developments Ltd is a private company, limited by shares, registered in England and Wales, registration number 10161484, registration address Companies House Default Address, PO Box 4385, Cardiff, CF14 8LH. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings | 20% Reducing Balance
Motor Vehicles | 20% Reducing Balance
Plant and Machinery | 20% Reducing Balance
2. | Average number of employees Average number of employees during the year was 1 (2024 : 1).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Motor Vehicles |  | Fixtures and Fittings |  | Total
| £ |  | £ |  | £ |  | £
At 01 June 2024 | 63,874 |  | 50,950 |  | 2,044 |  | 116,868
Additions | - |  | 10,115 |  | - |  | 10,115
Disposals | - |  | - |  | - |  | -
At 31 May 2025 | 63,874 |  | 61,065 |  | 2,044 |  | 126,983
Depreciation
At 01 June 2024 | 29,601 |  | 11,576 |  | 1,212 |  | 42,389
Charge for year | 6,738 |  | 8,152 |  | 166 |  | 15,056
On disposals | - |  | (11,576) |  | - |  | (11,576)
At 31 May 2025 | 36,339 |  | 8,152 |  | 1,378 |  | 45,869
Net book values
Closing balance as at 31 May 2025 | 27,535 |  | 52,913 |  | 666 |  | 81,114
Opening balance as at 01 June 2024 | 33,689 |  | 40,760 |  | 832 |  | 75,281
2