ROCA ACCOUNTANTS LIMITED


Director	ROONEY, Charles Raymond


Registered Address	C/O Roca Accountants Limited Floor 4, Centenary House
	Centenary Way
	Manchester
	M50 1RF


Registered Number	13889848 (England and Wales)

Balance Sheet as at
30 November 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		6,312		7,014
Tangible assets	4		11,898		8,490
			18,210		15,504
Current assets
Debtors	5	44,019		47,971
Cash at bank and on hand		129,092		53,828
		173,111		101,799
Creditors amounts falling due within one year	6	(138,309)		(79,803)
Net current assets (liabilities)			34,802		21,996
Total assets less current liabilities			53,012		37,500
Net assets			53,012		37,500
Capital and reserves
Called up share capital			100		100
Profit and loss account			52,912		37,400
Shareholders' funds			53,012		37,500

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 20 August 2026, and are signed on its behalf by:

ROONEY, Charles Raymond
Director
Registered Company No. 13889848

ROCA ACCOUNTANTS LIMITED

Notes to the Financial Statements
for the year ended 30 November 2025

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Straight line (years)
	Plant and machinery	4
	Office Equipment	3

2.	Average number of employees


		2025		2024
	Average number of employees during the year	4		2

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 December 24	7,092	7,092
At 30 November 25	7,092	7,092
Amortisation and impairment
At 01 December 24	78	78
Charge for year	702	702
At 30 November 25	780	780
Net book value
At 30 November 25	6,312	6,312
At 30 November 24	7,014	7,014

4.	Tangible fixed assets

	Plant & machinery	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 December 24	-	10,665	10,665
Additions	1,092	6,918	8,010
At 30 November 25	1,092	17,583	18,675
Depreciation and impairment
At 01 December 24	-	2,175	2,175
Charge for year	92	4,510	4,602
At 30 November 25	92	6,685	6,777
Net book value
At 30 November 25	1,000	10,898	11,898
At 30 November 24	-	8,490	8,490

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	33,713	17,485
Other debtors	3,411	26,668
Prepayments and accrued income	6,895	3,818
Total	44,019	47,971

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	4,706	5,539
Taxation and social security	46,305	22,065
Other creditors	87,298	52,199
Total	138,309	79,803

7.	Operating lease commitments
	At the reporting end date the company had total commitments for future minimum lease payments under non-cancellable operating leases as follows: £34,020 (2024: £47,071).