Rockhold Epping Road Limited - Accounts to registrar (filleted) - small 18.2

REGISTERED NUMBER: 05738144 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2018

for

Rockhold Epping Road Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

E S N De Paiva

M R Johnson

J P Wilkins

REGISTERED OFFICE:

3rd Floor

140 Brompton Road

Knightsbridge

London

SW3 1HY

REGISTERED NUMBER:

05738144 (England and Wales)

ACCOUNTANTS:

Dilena Limited

Nicholson House

41 Thames Street

Weybridge

Surrey

KT13 8JG

CURRENT ASSETS

Inventories

4

1,792,565

1,007,797

Debtors

5

843

2,890

Cash at bank

59,712

58,090

1,853,120

1,068,777

CREDITORS

Amounts falling due within one year

6

1,130,513

1,071,434

NET CURRENT ASSETS/(LIABILITIES)

722,607

(2,657

)

TOTAL ASSETS LESS CURRENT LIABILITIES

722,607

(2,657

)

CREDITORS

Amounts falling due after more than one year

7

773,460

-

NET LIABILITIES

(50,853

)

(2,657

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(50,854

)

(2,658

)

SHAREHOLDERS' FUNDS

(50,853

)

(2,657

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 31 August 2018 and were signed on its behalf by:

E S N De Paiva - Director

1.	STATUTORY INFORMATION

Rockhold Epping Road 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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. 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 inventories to their present location and condition.

Taxation

Taxation for the year 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 year 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2017 - NIL).

4.	INVENTORIES

31.3.18

31.3.17

£

£

Work-in-progress

1,792,565

1,007,797

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.18

31.3.17

£

£

Other debtors

843

2,890

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.18

31.3.17

£

£

Trade creditors

80,160

11,534

Amounts owed to group undertakings

1,045,100

1,056,085

Taxation and social security

3,253

-

Other creditors

2,000

3,815

1,130,513

1,071,434

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.18

31.3.17

£

£

Bank loans

773,460

-

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.18

31.3.17

£

£

Bank loans

773,460

-

The bank loan is secured by a fixed and floating charge over the company's assets.

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Rockhold Limited, a private company limited by shares and

incorporated in England. Its company registration number is 09589115.