Rock and Roll Landscaping Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 09402890

ROCK AND ROLL LANDSCAPING LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

31 March 2026

ROCK AND ROLL LANDSCAPING LIMITED

STATEMENT OF FINANCIAL POSITION

31 March 2026

	2026		2025
Note	£	£	£	£

Fixed assets

Tangible assets	5		31,014		22,421

Current assets

Stocks		1,000	2,000
Debtors	6	9,769	20,908
Cash at bank and in hand		296,119	232,420
		----------	----------
		306,888	255,328

Creditors: amounts falling due within one year	7	118,615		96,059
		----------		----------
Net current assets			188,273		159,269
			----------		----------
Total assets less current liabilities			219,287		181,690
			----------		----------
Net assets			219,287		181,690
			----------		----------

Capital and reserves

Called up share capital	8	3	3
Profit and loss account		219,284	181,687
		----------	----------
Shareholders funds		219,287	181,690
		----------	----------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31st March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

ROCK AND ROLL LANDSCAPING LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

31 March 2026

These financial statements were approved by the board of directors and authorised for issue on 18 September 2026 , and are signed on behalf of the board by:

M.J. Seeley
Director

Company registration number: 09402890

ROCK AND ROLL LANDSCAPING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31st MARCH 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 2 Ruffets Way, Tadworth, Surrey, KT20 6AF.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities. The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery	-	25% reducing balance
Motor vehicles	-	25% reducing balance

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2025: 3 ).

5. Tangible assets

	Plant and machinery	Motor vehicles	Total
	£	£	£
Cost
At 1st April 2025	6,000	57,609	63,609
Additions	15,850	–	15,850
	---------	---------	---------
At 31st March 2026	21,850	57,609	79,459
	---------	---------	---------
Depreciation
At 1st April 2025	5,066	36,122	41,188
Charge for the year	1,885	5,372	7,257
	---------	---------	---------
At 31st March 2026	6,951	41,494	48,445
	---------	---------	---------
Carrying amount
At 31st March 2026	14,899	16,115	31,014
	---------	---------	---------
At 31st March 2025	934	21,487	22,421
	---------	---------	---------

6. Debtors

	2026	2025
	£	£
Trade debtors	4,503	9,360
Other debtors	5,266	11,548
	-------	---------
	9,769	20,908
	-------	---------

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Corporation tax	22,726	12,782
Social security and other taxes	11,662	4,790
Other creditors	84,227	78,487
	----------	---------
	118,615	96,059
	----------	---------

8. Called up share capital

Issued, called up and fully paid

	2026		2025
	No.	£	No.	£
Ordinary shares of £ 1 each	3	3	3	3
	----	----	----	----