REGISTERED NUMBER: 04933513 (England and Wales)

ROCK OF AGES MUSIC LIMITED

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

C Jones

SECRETARY:

Mr. C Jones

REGISTERED OFFICE:

W H Prior

Railway Court

Off Ten Pound Walk

Doncaster

South Yorkshire

DN4 5FB

REGISTERED NUMBER:

04933513 (England and Wales)

ACCOUNTANTS:

W H Prior

Chartered Certified Accountants

Railway Court

Off Ten Pound Walk

Doncaster

South Yorkshire

DN4 5FB

FIXED ASSETS

Tangible assets

5

973

1,145

CURRENT ASSETS

Stocks

20,500

23,000

Debtors

6

402

-

Cash at bank

12,845

3,936

33,747

26,936

CREDITORS

Amounts falling due within one year

7

22,697

20,679

NET CURRENT ASSETS

11,050

6,257

TOTAL ASSETS LESS CURRENT LIABILITIES

12,023

7,402

PROVISIONS FOR LIABILITIES

185

218

NET ASSETS

11,838

7,184

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

11,738

7,084

SHAREHOLDERS' FUNDS

11,838

7,184

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 16th June 2026 and were signed by:

C Jones - Director

1.	STATUTORY INFORMATION

Rock of Ages Music 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:

Sale of goods - Turnover from the sale of goods is recognised at the point of sale, with refunds arising in respect of sales being recognised when a refund has been agreed.

Tangible fixed assets

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

Plant and machinery etc

-

20% on reducing balance and 15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the yearcomprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st April 2025

and 31st March 2026

14,379

DEPRECIATION

At 1st April 2025

13,234

Charge for year

172

At 31st March 2026

13,406

NET BOOK VALUE

At 31st March 2026

973

At 31st March 2025

1,145

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

402

-

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

1,710

-

Trade creditors

1,845

2,372

Taxation and social security

4,686

3,155

Other creditors

14,456

15,152

22,697

20,679

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st March 2026 and 31st March 2025:

2026

2025

£

£

C Jones

Balance outstanding at start of year

(13,194

)

(13,212

)

Amounts advanced

12,018

20,018

Amounts repaid

(10,000

)

(20,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(11,176

)

(13,194

)

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr. C. Jones, the beneficial owner of 100% of the issued share capital of the company.