JH Rockingham Limited - Accounts to registrar (filleted) - small 18.2

REGISTERED NUMBER: 10873156 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 19 JULY 2017 TO 31 MAY 2018

FOR

JH ROCKINGHAM LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr J V T Rajah

Mr P Dipino

REGISTERED OFFICE:

8 Waterloo Court

10 Theed Street

London

SE1 8ST

REGISTERED NUMBER:

10873156 (England and Wales)

ACCOUNTANTS:

Raffingers LLP

Chartered Certified Accountants

19-20 Bourne Court

Southend Road

Woodford Green

Essex

IG8 8HD

CURRENT ASSETS

Stocks

343,946

Debtors

5

11,708

355,654

CREDITORS

Amounts falling due within one year

6

355,554

NET CURRENT ASSETS

100

TOTAL ASSETS LESS CURRENT LIABILITIES

100

CAPITAL AND RESERVES

Called up share capital

100

100

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 May 2018.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 May 2018 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 of Part 15 of the Companies Act 2006 relating to small companies.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors on 28 February 2019 and were signed on its behalf by:

Mr J V T Rajah - Director

1.	STATUTORY INFORMATION

JH Rockingham 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 the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" 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.

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in

bringing stocks to their present location and condition.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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 period 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.

Short term debtors and creditors

Short term debtors and creditors with no stated interest rate are recorded at transaction price. Any losses arising

from impairment are recognised in the profit and loss account.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Other debtors

11,708

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade creditors

70,247

Amounts owed to group undertakings

273,235

Amounts owed to associates

12,072

355,554

7.	SECURED DEBTS

At the year end, there was a fixed and floating charge covering all the properties and undertakings of the

company, as a security for the payment and discharge of the secured obligations by way of first legal mortgage.

8.	RELATED PARTY DISCLOSURES

At the balance sheet date, the company owed £273,235 to Joseph Homes Ltd, its parent company.

Also at the balance sheet date, the company owed £12,072 to Avani Construction Ltd, a company in which Mr J

V T Rajah is a director.