REGISTERED NUMBER: 12095176 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

Redcar Rocks Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Miss C L Skjelhaug

Mr T Ghalayini

REGISTERED OFFICE:

1 West Dyke Road

Redcar

North Yorkshire

TS10 3EA

REGISTERED NUMBER:

12095176 (England and Wales)

ACCOUNTANTS:

APC Accountancy

Chartered Accountants

73 Gilkes Street

Middlesbrough

TS1 5EH

FIXED ASSETS

Tangible assets

4

157,500

157,500

CURRENT ASSETS

Debtors

5

8,372

9,272

Cash at bank

726

690

9,098

9,962

CREDITORS

Amounts falling due within one year

6

35,246

33,828

NET CURRENT LIABILITIES

(26,148

)

(23,866

)

TOTAL ASSETS LESS CURRENT LIABILITIES

131,352

133,634

CREDITORS

Amounts falling due after more than one year

7

90,739

92,162

NET ASSETS

40,613

41,472

CAPITAL AND RESERVES

Called up share capital

6

6

Revaluation reserve

9

42,794

42,794

Retained earnings

(2,187

)

(1,328

)

40,613

41,472

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 29 April 2026 and were signed on its behalf by:

Miss C L Skjelhaug - Director

Mr T Ghalayini - Director

1.	STATUTORY INFORMATION

Redcar Rocks Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Land and

buildings

£

COST OR VALUATION

At 1 August 2024

and 31 July 2025

157,500

NET BOOK VALUE

At 31 July 2025

157,500

At 31 July 2024

157,500

Cost or valuation at 31 July 2025 is represented by:

Land and

buildings

£

Valuation in 2021

157,500

Land and buildings are stated at their market value per an independent valuation undertaken in August 2019 by North East Commercial, Property & Business Agents.The directors considers this to be a fair value as at 31 July 2025.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Other debtors

8,372

9,272

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans and overdrafts

5,031

5,727

Amounts owed to associates

19,970

16,820

Other creditors

10,245

11,281

35,246

33,828

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans

90,739

92,162

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

66,293

61,248

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.7.25

31.7.24

£

£

Bank loans

83,513

83,061

Allica Bank Limited hold a fixed charge over the property at 1 West Dyke Road, Redcar dated 25/2/21.

9.

RESERVES

Revaluation

reserve

£

At 1 August 2024

and 31 July 2025

42,794

10.	RELATED PARTY DISCLOSURES

At 31st July 2025 the company owed £3,050 to GHA&SKJ-Developments Limited, a company under common control (2024: £2,700).

At 31st July 2025 the company owed its parent company Bespoke-Developments-UK Limited £14,850 (2024: £13,650).

At 31st July 2025 the company owed £470 to Miss SKJ Property Limited, a company controlled by Miss C L Skjelhaug (2024: £470).

At 31st July 2025 the company owed £1,600 to The Believe Boutique Limited, a company controlled by Miss C L Skjelhaug (2024: £0).

At 31st July 2025 the directors owed the company £8,372 (2024: £9,272).

11.	ULTIMATE CONTROLLING PARTY

The company is a wholly owned subsidiary of Bespoke-Developments-UK Limited.

The directors consider that no one party has ultimate control.