Règistered number.. N1665044 ROCK OF FIRE CENTRE LTD DIRECTORS, REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2022 PFUME TAX ASSISF ACCOUMnNG LTD
ROCK OF FIRE CENTRE LTD Directors. Report and Unaudited Financial Statements For The Year Ended 31 October 2022 Contents Page Company Information Directors, Report Accountant's Report Proftt and Loss Account Balance Sheet Notes to the Financial Statements The following pages do not forrn part of the statutory accounts-. Trading Profit and Loss Account
ROCK OF FIRE CENTRE LTD Company Information For The Year Ended 31 October 2022 Directors Plus Nana Kwame MENSAH Htlda, Rev ABBAN Patridia NTI Company Number N1665044 Registered Office Nutts Corner Enterprise Park 50 Moira Road Crumlin Northern Ireland BT29 4JL Accountants PRIME TAX ASSIST ACCOUNTING LTD Suite 209 133 High Street Barknngside England IG6 2A] Page I
ROCK OF FIRE CENTRE LTD Company No. N1665044 Directors. Report For The Year Ended 31 October 2022 The directors present their report and the financial statements for the year ended 31 Ortober 2022. Directors The direttors who held office during the year were as follows-. Plus Nana Kwame MENSAH Hilda, Rev ABBAN Patriciia flti statement of Directors. Responsibilities The dlrectors are responslble for preparlng the Dlrectors. Report and the flnancial statements In accordan wlth appllcable law and regulations. Company law requires the directors to prepare financial statements for each financial year. Under that law the dirertors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In PFeparirbg the financral statements the dirertors are required to.. select suitable accounting policies and then apply them consistently. make judgments and accounting estirnates that are reasonable and prudent- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company wfill contlnue In buslness. The directors are responsible for keeping adequate accounting records that are Sufficient to Show and explain the company'g transactlons and dlsclose wlth reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguardir)g the assets of the company and hence for taking reasonable steps for the prevention and detection of frdud and other irregularities. The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom goveming the preparation and dissemination of financial ststements may differ from legislation in other jurisdictions. Small Company Rules This ieport has b&n prepared in accordance wtth the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006. By order of the board Date Page 2
ROCK OF FIRE CENTRE LTD Accountant's Report For The Year Ended 31 October 2022 In accordance with the engagem@nt letter dated , and in order to assist you to fulfil your duties under the Companies Art 2006, we have compiled the financial statements of the company from the accounting records and informatson and explanations you have given to US. Thi5 Feport is made to the director5 in accordance with the terms of our engagernent. Our work has been undertaken to prepare for approval by thé dirertors the financial statements that we have been engaoèd to compile, to report to the dlrectors that we have done so, and to state those matters that we have agreed to State to them in thig report and for no other purpose. To the fullest extent permitted by law, we do not acpt or assume reswnsibllity to anyone other than the Company and the Company's directors for our work 01 for thls report. You have acknowledged ori the balance sheet as at year ended 31 October 2022 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year. We have not been instructed to carry out an audtt of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explarsations you have given to us and we do not, therefore, express aF)y opinion on the financial statements. Signed Date PRIME TAX ASSIST ACCOUNTtNG LTD Suite 209 133 High Street Barkin9side England IG6 2A] Page 3
ROCK OF FIRE CENTRE LTD Profit and Loss Account For The Year Ended 31 October 2022 2022 2021 Notes TURNOVER 18,497 (5.060} Cost of sales GROSS PROFIT 13,437 Administrative Èxpenses (13,832) OPERATING LOSS AND LOSS BEFORE TLXATION {395} Tèx on L05S LOSS AER TAXATION BEING LOSS FOR THE FINANCIAL YEAR {395} The notes on pages 6 to 7 fom part of these financlal statements. Page 4
ROCK OF FIRE CENTRE LTD Balance Sheet As At 31 October 2022 2022 2021 Notes CURRENT ASSErs Debtors 401 401 Creditors: Amounts Fallino Due Wrthin One Year {394) NET CURRENT ASSETS {LIABILrriES) {394} 401 TOTAL ASSETS LESS CURRENT UABILrrIES (394) 401 NET {LIABILrriES)/ASSErs (394) 401 CAPITAL AND RESERVES Called up share capital Profit and Loss Account 401 {395) SHAREHOLDERS, FUNDS {394) 401 For the year endlng 31 October 2022 the company was entitled to exemption from audit under sertlon 477 of the Companles Act 2006 relatlng to small companies. The members have not requlred the company to obtaln an audlt In accordance with sertlon 476 of the Compan1 Act 2006. The directors acknowledge their resFX)nsibilities for complying with the requlrements of the Art with respert 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. On behalf of the board Date The notes on pages 6 to 7 fom part of these financial statements. Page 5
ROCK OF FIRE CENTRE LTD Notes to the Financial Statements For The Year Ended 31 October 2022 l. General Information ROCK OF FIRE CENTRE LTD is a private company, limited by shares, incorporated in Northern Ireland, registered number N1665044. The registered office is Nutts Corner Enterprise Park, 50 Moira Road, Crumlin, Northem Ireland, BT29 41L. 2. Accounting Policies 2. 1. Basis of Preparation of Financial Statements The financial statements have been prepared under the hTrstorical cost convention and in accordance wlth Financial Reporting Standard 102 section IA Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. 2.2. Turnover Turnover is measured at the fair value of the consideratiorl received or receivable. net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Tumover is reduced for estimated customer returns. rebates and other similar allowances. Sale of goods Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods. Rendering of services Turnover from the rendering of services is recognised by referen to the stage of completion of the contratt. The stage of completion of a contract is measured by COrnPèriTkg the costs incurred for work perfortned to date to the total estiFnated contract costs. Turnover is only recognIs to the extent of recoverable expense5 when the outcome of è contract cannot be estimated reliably. 2.3. Taxation Income tax expense represents the sum of the tax currently payable and deferred tax. The tax currently payable Is based on taxable profit for the year. Taxable proftt differs from profit as rewrted In the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calcLJlated using tax rates that have been etkacted or substantively enacted by the end of the reporting period. Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the cornputation of taxable profit. Deferred tax liabilities are generally recognised for all taxable tirning differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which thos deductible timing differences c6n be utilised. The carrying arnount of deferred tax a55ets is reviewed at the end of each reporting period and reducèd to thè extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and Ilabllltles are measured at the tax rates that are expected to apply In the perlod In whlch the liabllity is settled or the asset realised. based on tax rates land tax laws) that have been enacted or substantively enarted by the enit of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the CoFnpany expects. at the end of the reporting period. to recovei or settle the carrying amount of its assets and liabilities. Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity. in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respertively. 3. Average Number of Employees Averdge number of employees, including dI[Or5, during the year was as follows= Debtors 2022 2021 Due within one year other debtors 401 401 Page 6
ROCK OF FIRE CENTRE LTD Notes to the Financial Statements (continued) For The Year Ended 31 October 2022 5. Creditors: Amounts Falling Due Within One Year 2022 2021 other creditors 394 394 Share Capital 2022 2021 Allotted, Called up and fully paid 401 Page 7
ROCK OF FIRE CENTRE LTD Trading Profit and Loss Account For The Year Ended 31 October 2022 2022 2021 TURNOVER Sales 18,497 COST OF SALES Cost of sales 5.060 (5,060} GROSS PROF 13,437 Administrative Expenses Travel and subsistence expenses Rent & Rates 1.478 3,861 2.374 925 Hire and leasing of computer and other equipment Repalrs, renewals and maTrntenance Pririting. postage and stationery Advertising and marketino costs Aicountancy fees Professlonal subscrlptlons General Expenses 73 1,497 450 458 2,716 (13,832) LOSS BEFORE TAXATION {395} LOSS AER TAXATION BEING LOSS FOR THE FINANCIAL YEAR {395} Page 8