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2025-10-11-accounts

Registered number NI665044

ROCK OF FIRE CENTRE LTD

Report and Accounts

31 October 2025

ROCK OF FIRE CENTRE LTD Report and accounts Contents

Page
Company information 1
Directors' report 2
Accountants' report 3
Profit and loss account 4
Balance sheet 5
Statement of changes in equity 6
Notes to the accounts 7

ROCK OF FIRE CENTRE LTD Company Information

Directors

Pius Nana Kwame MENSAH

Accountants

RAS ACCOUNTANTS LTD Knightsbridge House Rooley Lane Bradford England BD4 7SQ

Registered office

15c High Street Antrim Antrim BT41 4AX

Registered number NI665044

1

ROCK OF FIRE CENTRE LTD Registered number: NI665044 Directors' Report

The directors present their report and accounts for the year ended 31 October 2025.

Principal activities

The company's principal activity during the year continued to be Other social work activities without accommodation not elsewhere classified.

Directors

The following persons served as directors during the year:

Pius Nana Kwame MENSAH

Small company provisions

This report has been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.

This report was approved by the board on 27 April 2026 and signed on its behalf.

Hilda ABBAN Director

2

ROCK OF FIRE CENTRE LTD Accountants' Report

Accountants' report to the directors of ROCK OF FIRE CENTRE LTD

You consider that the company is exempt from an audit for the year ended 31 October 2025. You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.

In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.

We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.

RAS ACCOUNTANTS LTD Accountants

Knightsbridge House Rooley Lane Bradford England BD4 7SQ

27 April 2026

3

ROCK OF FIRE CENTRE LTD Profit and Loss Account for the year ended 31 October 2025

Turnover
Cost of sales
Gross profit
Administrative expenses
Operating profit
Profit on ordinary activities before taxation
Tax on profit on ordinary activities
Profit for the financial year
2025
2024
£
£
55,988
160,777
(12,000)
(137,217)
43,988
23,560
(48,752)
(26,032)
(4,764)
(2,472)
(4,764)
(2,472)
-
-
(4,764)
(2,472)

4

NI665044

ROCK OF FIRE CENTRE LTD Registered number: Balance Sheet as at 31 October 2025

Notes 2025 2024
£ £
Fixed assets
Tangible assets - -
Investments - -
- -
Current assets
Debtors - -
Cash at bank and in hand 1,654 331
1,654 331
Creditors: amounts falling due
within one year 3 (9,616) (3,529)
Net current liabilities (7,962) (3,198)
Total assets less current
liabilities (7,962) (3,198)
Creditors: amounts falling due
after more than one year - -
Provisions for liabilities - -
Net liabilities (7,962) (3,198)
Capital and reserves
Called up share capital - -
Profit and loss account (7,962) (3,198)
Shareholders' funds (7,962) (3,198)

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit in accordance with section 476 of the Act.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.

Pius Nana Kwame MENSAH Director Approved by the board on 27 April 2026

5

ROCK OF FIRE CENTRE LTD Statement of Changes in Equity for the year ended 31 October 2025

At 1 November 2024
Profit for the year
Total comprehensive income for the
financial year
Dividends
Shares issued
Shares redeemed
At 31 October 2025
Share
capital
£
-
-
-
-
-
Profit
and loss
account
£
(3,198)
(4,764)
(7,962)
-
(7,962)
Total
£
(3,198)
(4,764)
(7,962)
-
-
-
(7,962)

6

ROCK OF FIRE CENTRE LTD Notes to the Accounts for the year ended 31 October 2025

1 Accounting policies

Basis of preparation

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

Turnover

Turnover is measured at the fair value of the consideration 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. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

2
Employees
Average number of persons employed by the company
3
Creditors: amounts falling due within one year
Non-equity preference shares
Bank loans and overdrafts
Due to group undertakings
Trade creditors
Taxation and social security costs
Other creditors
Corporation tax
2025
2024
Number
Number
2
1
2025
2024
£
£
-
-
-
-
9,616
-
-
-
-
3,529
-
-
-
-
9,616
3,529

4 Company Limited by guarantee

The company is 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.

5 Other information

ROCK OF FIRE CENTRE LTD is a private company, limited by guarantee, incorporated in Northern Ireland, registered number NI665044. The registered office is 15c High Street, Antrim, Antrim, BT41 4AX.

7

ROCK OF FIRE CENTRE LTD Detailed profit and loss account for the year ended 31 October 2025

This schedule does not form part of the statutory accounts

Sales
Cost of sales
Gross profit
Distribution costs
Administrative expenses
Other operating income
Operating profit
Income from investments
Interest receivable
Interest payable
Profit before tax
2025
£
55,988
(12,000)
43,988
-
(48,752)
-
(4,764)
-
-
-
(4,764)
2024
£
160,777
(137,217)
23,560
-
(26,032)
-
(2,472)
-
-
-
(2,472)

8

ROCK OF FIRE CENTRE LTD Detailed profit and loss account for the year ended 31 October 2025

This schedule does not form part of the statutory accounts

Sales
Sales
Cost of sales
Subcontractor costs
Administrative expenses
Employee costs:
Wages and salaries
Staff training and welfare
Travel and subsistence
Premises costs:
Rent
Cleaning
It costs
General administrative expenses:
Telephone and fax
Postage
Stationery and printing
Insurance
General expenses
Legal and professional costs:
Accountancy fees
2025
£
55,988
55,988
12,000
12,000
24,152
-
3,540
27,692
3,000
-
650
3,650
800
-
550
-
-
15,710
1,700
1,700
48,752
2024
£
160,777
160,777
48,378
137,217
-
-
3,508
3,508
2,512
-
119
2,631
-
-
129
-
-
19,343
550
550
26,032

9