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