ACCOUNTS - Final Accounts

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.

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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.

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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.

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

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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