Caseware UK (AP4) 2025.0.111 2025.0.111 2026-03-31 2026-03-31 false 2025-04-01 false 2 2 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 00795192 2025-04-01 2026-03-31 00795192 2024-04-01 2025-03-31 00795192 2026-03-31 00795192 2025-03-31 00795192 c:Director1 2025-04-01 2026-03-31 00795192 d:Buildings 2025-04-01 2026-03-31 00795192 d:Buildings 2026-03-31 00795192 d:Buildings 2025-03-31 00795192 d:Buildings d:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 00795192 d:PlantMachinery 2025-04-01 2026-03-31 00795192 d:PlantMachinery 2026-03-31 00795192 d:PlantMachinery 2025-03-31 00795192 d:PlantMachinery d:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 00795192 d:MotorVehicles 2025-04-01 2026-03-31 00795192 d:MotorVehicles 2026-03-31 00795192 d:MotorVehicles 2025-03-31 00795192 d:MotorVehicles d:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 00795192 d:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 00795192 d:CurrentFinancialInstruments 2026-03-31 00795192 d:CurrentFinancialInstruments 2025-03-31 00795192 d:CurrentFinancialInstruments d:WithinOneYear 2026-03-31 00795192 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 00795192 d:ShareCapital 2026-03-31 00795192 d:ShareCapital 2025-03-31 00795192 d:RetainedEarningsAccumulatedLosses 2026-03-31 00795192 d:RetainedEarningsAccumulatedLosses 2025-03-31 00795192 c:FRS102 2025-04-01 2026-03-31 00795192 c:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 00795192 c:FullAccounts 2025-04-01 2026-03-31 00795192 c:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 00795192 e:PoundSterling 2025-04-01 2026-03-31 iso4217:GBP xbrli:pure

Registered number: 00795192 ROCENNIL DEVELOPMENTS LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
ROCENNIL DEVELOPMENTS LIMITED CONTENTS
| Page
Balance Sheet | 1
Notes to the Financial Statements | 2 - 5
ROCENNIL DEVELOPMENTS LIMITED REGISTERED NUMBER: 00795192 BALANCE SHEET AS AT 31 MARCH 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 111,586 |  | 100,967
Current assets |  |  |  |  |
Debtors | 5 | 8,979 |  | 9,073 |
Cash at bank and in hand |  | 21,484 |  | 38,373 |
|  | 30,463 |  | 47,446 |
Creditors: amounts falling due within one year | 6 | (5,038) |  | (5,152) |
Net current assets |  |  | 25,425 |  | 42,294
Total assets less current liabilities |  |  | 137,011 |  | 143,261
Net assets |  |  | 137,011 |  | 143,261
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 2 |  | 2
Profit and loss account |  |  | 137,009 |  | 143,259
|  |  | 137,011 |  | 143,261
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 18 June 2026.
Mr G A Linnecor
Director
The notes on pages 2 to 5 form part of these financial statements. Page 1
ROCENNIL DEVELOPMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
1. | General information
Rocennil Developments Limited is a private company limited by shares incorporated and domiciled in the England. The address of the registered office is 76 Sherifoot Lane, Four Oaks, Sutton Coldfield, B75 5DU, which is also the address of its principal place of business. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rental income is recognised in the period to which it relates and is included within turnover.
| 2.3 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Plant & machinery | - | 25% | per annum
|  |  |  | Motor vehicles | - | 25% | per annum
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.4 | Investment property
The investment property is carried at cost. This is not in accordance with FRS 102 which states investment property should be held at fair value. Page 2
ROCENNIL DEVELOPMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.5 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.6 | Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.
| 2.7 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.8 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2025 - 2).
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ROCENNIL DEVELOPMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
4. | Tangible fixed assets
|  | Investment property | Plant & machinery | Motor vehicles | Total
|  | £ | £ | £ | £
| Cost |  |  |  |
| At 1 April 2025 | 93,213 | 5,543 | 9,990 | 108,746
| Additions | - | 1,469 | 16,495 | 17,964
| Disposals | - | - | (9,990) | (9,990)
| At 31 March 2026 | 93,213 | 7,012 | 16,495 | 116,720
| Depreciation |  |  |  |
| At 1 April 2025 | - | 2,706 | 5,073 | 7,779
| Charge for the year on owned assets | - | 710 | 2,435 | 3,145
| Disposals | - | - | (5,790) | (5,790)
| At 31 March 2026 | - | 3,416 | 1,718 | 5,134
| Net book value |  |  |  |
| At 31 March 2026 | 93,213 | 3,596 | 14,777 | 111,586
| At 31 March 2025 | 93,213 | 2,837 | 4,917 | 100,967
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ROCENNIL DEVELOPMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
5. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 7,346 | 7,346
| Prepayments and accrued income | 1,633 | 1,727
|  | 8,979 | 9,073
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade creditors | - | 51
| Other taxation and social security | 888 | 1,250
| Accruals and deferred income | 4,150 | 3,851
|  | 5,038 | 5,152
7. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held seperately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £10,000 (2025: £20,000).
8. | Parent undertaking
Rocennil Limited is a 100% subsidiary of Linnecor & Co Limited, a company registered in the UK whose registered office and principal place of business is 76 Sherifoot Lane, Four Oaks, Sutton Coldfield, B75 5DU.
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