Roc Property Investments Ltd - Limited company - abbreviated - 11.6

REGISTERED NUMBER: 06044324 (England and Wales)

ROC PROPERTY INVESTMENTS LTD

ABBREVIATED UNAUDITED ACCOUNTS

FOR THE YEAR ENDED 31ST DECEMBER 2014

Page

Company Information

1

Abbreviated Balance Sheet

2

to

3

Notes to the Abbreviated Accounts

4

to

5

Chartered Accountants' Report

6

DIRECTORS:

Mr A Crump

Mr L E Littell

Mr S Parmar

REGISTERED OFFICE:

The Millstone

Woodland Road

Dodford

Bromsgrove

Worcestershire

B61 9BS

REGISTERED NUMBER:

06044324 (England and Wales)

ACCOUNTANTS:

Ormerod Rutter Limited

Chartered Accountants

The Oakley

Kidderminster Road

Droitwich

Worcestershire

WR9 9AY

FIXED ASSETS

Tangible assets

2

98

147

Investment property

3

169,000

169,000

169,098

169,147

CURRENT ASSETS

Debtors

245

761

Cash at bank

12,133

9,372

12,378

10,133

CREDITORS

Amounts falling due within one year

21,595

22,687

NET CURRENT LIABILITIES

(9,217

)

(12,554

)

TOTAL ASSETS LESS CURRENT LIABILITIES

159,881

156,593

CREDITORS

Amounts falling due after more than one year

4

164,069

164,082

NET LIABILITIES

(4,188

)

(7,489

)

CAPITAL AND RESERVES

Called up share capital

5

3

3

Revaluation reserve

(24,986

)

(24,986

)

Profit and loss account

20,795

17,494

SHAREHOLDERS' FUNDS

(4,188

)

(7,489

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2014.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2014 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 abbreviated accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

The financial statements were approved by the Board of Directors on 29th September 2015 and were signed on its behalf by:

Mr A Crump - Director

1.	ACCOUNTING POLICIES

Accounting convention

The financial statements have been prepared under the historical cost convention and in accordance with the

Financial Reporting Standard for Smaller Entities (effective April 2008).

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in

market value is transferred to a revaluation reserve.

In accordance with FRSSE (effective April 2008) paragraph 6.50, no depreciation or amortisation is provided in

respect of investment property.

This treatment may be a departure from the requirements of the Companies Act 2006 concerning depreciation of

fixed assets, however, the investment property is not held for consumption but for investment and the director

considers that systematic annual depreciation would be inappropriate. The accounting policy adopted is

therefore necessary for the accounts to give a true and fair view.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance

sheet date.

Going concern

These financial statements have been drawn up on the going concern basis. If the going concern basis were not

appropriate adjustments would have to be made to reduce assets to recoverable amounts, to provide for any

further liabilities that might arise and to re-classify fixed assets as current assets and long term liabilities as

current liabilities.

2.	TANGIBLE FIXED ASSETS

Total

£

COST

At 1st January 2014

and 31st December 2014

2,110

DEPRECIATION

At 1st January 2014

1,963

Charge for year

49

At 31st December 2014

2,012

NET BOOK VALUE

At 31st December 2014

98

At 31st December 2013

147

3.	INVESTMENT PROPERTY

Total

£

COST

At 1st January 2014

and 31st December 2014

169,000

NET BOOK VALUE

At 31st December 2014

169,000

At 31st December 2013

169,000

4.

CREDITORS

Creditors include an amount of £ 164,069 (2013 - £ 164,082 ) for which security has been given.

They also include the following debts falling due in more than five years:

2014

2013

£

£

Repayable otherwise than by instalments

164,069

164,082

5.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2014

2013

value:

£

£

3

Ordinary

£1

3

3

The following reproduces the text of the report prepared for the directors in respect of the company's annual

unaudited financial statements, from which the unaudited abbreviated accounts (set out on pages two to five)

have been prepared.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the

financial statements of Roc Property Investments Ltd for the year ended 31st December 2014 which comprise the Profit

and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information

and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.

This report is made solely to the Board of Directors of Roc Property Investments Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Roc Property Investments Ltd and state those matters that we have agreed to state to the Board of Directors of Roc Property Investments Ltd, as a body, in this report in accordance with AAF 2/10 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Roc Property Investments Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Roc Property Investments Ltd. You consider that Roc Property Investments Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Roc Property Investments

Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and

explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Ormerod Rutter Limited

Chartered Accountants

The Oakley

Kidderminster Road

Droitwich

Worcestershire

WR9 9AY

29th September 2015