Registered number: N1665044 ROCK OF FIRE CENTRE LTD DIRECTORS, REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2023 MERttAX CONSULT LIMttED ROCK OF FIRE CENTRE LTD Contents Page Company Information Directors, Report Accountant's Report Income and Expenditure Account Balan￿ Sheet Notes to the Flnancial Statements The followlng pages do not form part of the statutory accounts: Detalled Income and Expendlture Account ROCK OF FIRE CENTRE LTD Company Information For The Year Ended 31 October 2023 Directors Plus Nana Kwame MENSAH Patriciia Hilda. Rev ABBAN Company Number N1665044 Registered Offi 15c High Street Antrim Antrim BT41 4AX Accountants MEFUTAX CONSULT LIMrrED Bizniz Point stratford 44 Broadway London E15 IXH Page I ROCK OF FIRE CENTRE LTD Company No. N1665044 Directors. Report For The Year Ended 31 October 2023 The directors present their retKIrt and the financial statements for the year ended 31 October 2023. Directors The directors who held office during the year were as foll0v￿= Plus Nana Kwame MENSAH Patriciia NTI Hilda. Rev ABBAN statement of Dirertors. Responsibilities The directors are responsible for preparing the Directors, Report and the financial statements in accordance with applicable law and regulations. Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accountlng Standards and applicable law). Under company law the directors must not approve the financlal statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the surplus or deflcit of the company for that perlod. In preparlng the flnancial statements the dlrectors are requlred to.. • select sultable accountlng ￿lIcleS and then apply them conslstently. make Judgments and accountlng estlmates that are reasonable and prudent: prepare the flnanclal statements on the golng concern basis unless It Is Inapproprlate to presume that the company wlll contlnue In buslness. The dlrectors are responslble for keeplng adequate accountlng records that are sufflclent to show and explaln the company's transactlons and dlsclose wlth reasonable accuracy at any tlme the flnanclal posltlon of the company and enable them to ensure that the flnanclal statements comply wlth the Companles Act 2006. They are also responslble for safeguardlng the assets of the company and hence for taklng reasonable steps for the preventlon and detectlon of fraud and other Irregularltles. The dlrectors are responslble for the rna1ntenan￿ and Integrfty of the corporate and flnanclal Infomiatlon Included on the company's webslte. Leglslatlon In the Unlted Klngdom governlng the preparatlon and dlssemlnatlon of flnanclal statements may dlffer from leglslatlon In other Jurlsdlctlons. Small Company Rules Thls report has been prepared In accordance wlth the speclal provlslons relatlng to companles subject to the small companles reglme wlthln Part 15 of the Companles Act 2006. On behalf of the board Plus Nana Kwame MENSAH Patriciia NTI Hilda. Rev ABBAN Director Director Director 16107/2024 Page 2 ROCK OF FIRE CENTRE LTD Accountant's Report For The Year Ended 31 October 2023 In accordance with the engagement letter dated . and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us. This report is made to the directors in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the directors the financial statements that we have been engaged to compile, to report to the directors that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law. we do not ac￿pt or assume responsibility to anyone other than the Company and the Company's directors for our work or for this report. You have acknowledged on the balan￿ sheet as at year ended 31 October 2023 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 Art 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 audit of the financlal statements. For this reason, we have not verified the accuracy or completeness of the accounting records or infomiation and explanations you have glven to us and we do not, therefore, express any opinion on the financial statements. Slgned 1610712024 MERITAX CONSULT LIMITED Blznlz Polnt Stratford 44 Broadway London E15 IXH Page 3 ROCK OF FIRE CENTRE LTD Income and Expenditure Account For The Year Ended 31 October 2023 2023 2022 Notes TURNOVER 20,794 18,497 (5,060) Cost of sales GROSS SURPLUS 20,794 13,437 Administrative expenses (21,125) (13,832) OPERATING DEFIcrr AND DEFIcrr BEFORE TAXATION Tax on Deficit (331) (395) DEFICIT AFTER TAXATION BEING DEFICIT FOR THE FINANCIAL YEAR (331) (395) The notes on pages 6 to 7 form part of these flnanclal statements. Page 4 ROCK OF FIRE CENTRE LTD Balance Sheet As At 31 October 2023 2023 2022 Notes Creditors: Amounts Falling Due Within One Year (726) (395) NET CURRENT ASSETS (LIABILrtIES) (726) (395) TOTAL ASSETS LESS CURRENT LIABIUTIES (726) (395) NET LIABILITIES (726) (395) Income and Expendlture Account (726) (395) MEMBERS. FUNDS (726) (395) For the year endlng 31 October 2023 the company was entitled to exemptlon from audlt under sectlon 477 of the Companles Act 2006 relatlng to small companles. The members have not requlred the company to obtaln an audlt In accordance wlth sectlon 476 of the Companles Act 2006. The dlrectors acknowledge thelr responslbllltles for complylng wlth the requlrements of the Act wlth respect to accountlng records and the preparatlon of accounts. These accounts have been prepared In accordan￿ wlth the provlslons appllcable to companles subJect to the small companles, reglme. On behalf of the board Hllda, Rev ABBAN Dlrector 16107/2024 The notes on pages 6 to 7 fom) part of these finarbcial statements. Page 5 ROCK OF FIRE CENTRE LTD Notes to the Financial Statements For The Year Ended 31 October 2023 General Information ROCK OF FIRE CENTRE LTD is a private company. limited by guarantee. incorporated in Northem Ireland. registered number N1665044. The registered office is 15c High Street. Antrim. Antrim. BT41 4AX. 2. Accounting Policies 2.1. Basis of Preparation of Financial Statements The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section IA Small Entities 'The Financial Reporting Standard applicable in the UK and RepLJblic of Ireland" and the Companies Act 2006. 2.2. Turnover Turnover is measured at the fair value of the conslderation recelved or recelvable, net of dlscounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns. rebates and other simllar allowances. Sale of goods Turnover from the sale of goods Is recognlsed when the significant risks and rewards of ownershlp of the goods has transferred to the buyer. This Is usually at the polnt that the customer has slgned for the dellvery of the goods. Rendering of services Turnover from the renderlng of servSces Is recognlsed by reference to the stage of completlon of the contract. The stage of completlon of a contract Is measured by comparlng the costs Incurred for work performed to date to the total estlmated contract costs. Turnover Is only recognlsed to the extent of recoverable expenses when the outcome of a contract cannot be estlmated rellably. 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 surplus for the year. Taxable surplus dlffers from surplus as reported In the statement of comprehenslve Income because of Items of Income or expense that are taxable or deductlble In other years and Items that are never taxable or deductlble. The company's Ilablllty for current tax Is calculated uslng tax rates that have been enacted or substantlvely enacted by the end of the reporting perlod. Deferred tax is recognlsed on timing dlfferences between the carrying amounts of assets and Ilablllties In the flnanclal statements and the corresponding tax bases used in the computation of taxable surplus. Deferred tax Ilabllltles are generally recognised for all taxable timing differences. Deferred tax assets are generally recognlsed for all deductlble temporary differences to the extent that it is probable that taxable surplus will be available against whlch those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable surplus will be avallable to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period In which the Ilability is settled or the asset realised. based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities a￿ presented within provisions for liabilities and deferred tax assets within debtors. The tneasuremerbt of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects. at the end of the reporting period, to recover or settle the carrying amount of its assets arbd liabilities. Currerbt or deferred tax for the year is recognised in surplus or deficit. except when they related to items that are recognised in other comprehensive income or dirertly in equity. in which case, the current and deferred tax is also recognised in other comprehensive income or dirertly in equity respectively. 3. Average Number of Employees Average number of employees, including directors. during the year was= 3 (2022= ) 4. Creditors: Amounts Falling Due Within One Year 2023 2022 other creditors 726 395 Page 6 ROCK OF FIRE CENTRE LTD Notes to the Financial Statements (continued) For The Year Ended 31 October 2023 Company limited by guarantee The company ig limited by guarantee and has no share capital. Every member of the company undertakes to contribute to the assets of the company. in the event of a winding up, such an amount as may be required not exceeding £1. Page 7 ROCK OF FIRE CENTRE LTD Detailed Income and Expenditure Account For The Year Ended 31 October 2023 2023 2022 TURNOVER Sales 20,794 18,497 COST OF SALES other direct costs 5,060 (5,060) GROSS SURPLUS 20,794 13,437 Administrative Expenses Travel and subsistence expenses Travel expenses Rent Hlre and leaslng of computer and other equlpment Computer and tT consumables Repalrs, renewals and malntenance Insurance PrlntSng, postage and statlonery AdvertSslng and marketlng costs Accountancy fees Professlonal subscrlptlons Bank charges Sundry expenses 1,478 7.805 4.719 3,861 2,374 872 2.561 407 80 925 73 1,664 550 1,497 450 458 105 2,362 2,716 (21,125) (13,832) DEFICIT BEFORE TAXATION (331) (395) DEFICIT AFTER TAXATION BEING DEFICIT FOR THE FINANCIAL YEAR (331) (395) Page 8