Rock of Ages London Limited
Unaudited Financial Statements
For Filing with Registrar
For the Period ended 27 December 2020
Company Registration No. 07499029 (England and Wales)
Rock of Ages London Limited
Company Information
Directors
J A Smith
M Cohl
Company number
07499029
Registered office
Charlotte Building
17 Gresse Street
London
W1T 1QL
Accountants
Moore Kingston Smith LLP
6th Floor
Charlotte Building
17 Gresse Street
London
W1T 1QL
Rock of Ages London Limited
Contents
Page
Balance sheet
1
Notes to the financial statements
2 - 3
Rock of Ages London Limited
Balance Sheet
As at 27 December 2020
Page 1
2020
2019
Notes
£
£
£
£
Current assets
Debtors
3
24,587
2,954
Cash at bank and in hand
42,307
24,998
66,894
27,952
Creditors: amounts falling due within one year
4
(181,758)
(183,899)
Net current liabilities
(114,864)
(155,947)
Capital and reserves
Called up share capital
5
2
2
Profit and loss reserves
(114,866)
(155,949)
Total equity
(114,864)
(155,947)
The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.
true
For the financial Period ended 27 December 2020 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.
T
he directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
T
he members have not required the company to obtain an audit of its financial statements for the Period in question in accordance with section 476
.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The financial statements were approved by the board of directors and authorised for issue on 16 April 2021 and are signed on its behalf by:
M Cohl
Director
Company Registration No. 07499029
Rock Of Ages London Limited
Rock of Ages London Limited
Notes to the Financial Statements
For the Period ended 27 December 2020
Page 2
1
Accounting policies
Company information
Rock of Ages London Limited is a
private
company
limited by shares
incorporated in England and Wales.
The registered office is
Charlotte Building, 17 Gresse Street, London, W1T 1QL.
1.1
Accounting convention
These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are prepared in
sterling
, which is the functional currency of the company.
Monetary a
mounts
in these financial statements are
rounded to the nearest pound.
The financial statements have been prepared under the historical cost convention, modified to include certain financial instruments at fair value. The principal accounting policies adopted are set out below.
1.2
Going concern
As at the end of the period the company has ceased to trade, these accounts have been prepared on a basis other than that of a going concern.
Current assets, where applicable have been stated at recoverable amounts.
1.3
Turnover
Turnover represents income received from licensing royalties excluding value added tax.
1.4
Cash and cash equivalents
Cash at bank and in hand
are basic financial assets
and
include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
1.5
Financial instruments
The company only has basic financial instruments measured at amortised cost, with no financial instruments classified as other or basic instruments measured at fair value.
1.6
Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.
2
Employees
The average monthly number of persons (including directors) employed by the company during the Period was: 2
(2019: 2)
Rock Of Ages London Limited
Rock of Ages London Limited
Notes to the Financial Statements (Continued)
For the Period ended 27 December 2020
Page 3
3
Debtors
2020
2019
Amounts falling due within one year:
£
£
Other debtors
3,726
2,954
Prepayments and accrued income
20,861
-
24,587
2,954
4
Creditors: amounts falling due within one year
2020
2019
£
£
Trade creditors
2,608
397
Other creditors
172,980
176,842
Accruals and deferred income
6,170
6,660
181,758
183,899
5
Called up share capital
2020
2019
£
£
Ordinary share capital
Issued and fully paid
2 Ordinary of £1 each
2
2
2
2
6
Ultimate controlling party
There is no controlling party.