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 ac￿pt 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 A￿ER 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 A￿ER TAXATION BEING LOSS FOR THE
FINANCIAL YEAR
{395}
Page 8