2022-03-012023-02-282023-02-28false08913144ROSS & CASHMORE 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ROSS & CASHMORE LIMITED

Registered Number
08913144
(England and Wales)

Unaudited Financial Statements for the Year ended
28 February 2023

ROSS & CASHMORE LIMITED
Company Information
for the year from 1 March 2022 to 28 February 2023

Directors

HALE, Pippa
MISCHENDAHL, Dirk

Registered Address

Unit 14 Castleton Close
Leeds
LS12 2DS

Registered Number

08913144 (England and Wales)
ROSS & CASHMORE LIMITED
Balance Sheet as at
28 February 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets7119,781863
Investments81,300,0001,300,000
1,419,7811,300,863
Current assets
Debtors1,159,0481,160,234
Cash at bank and on hand28,909114,620
1,187,9571,274,854
Creditors amounts falling due within one year12(195,449)(168,974)
Net current assets (liabilities)992,5081,105,880
Total assets less current liabilities2,412,2892,406,743
Creditors amounts falling due after one year(18,000)(26,000)
Provisions for liabilities(45,558)(22,964)
Net assets2,348,7312,357,779
Capital and reserves
Called up share capital2,087,1512,087,151
Revaluation reserve97,20097,200
Profit and loss account164,380173,428
Shareholders' funds2,348,7312,357,779
The financial statements were approved and authorised for issue by the Board of Directors on 30 October 2023, and are signed on its behalf by:
MISCHENDAHL, Dirk
Director
Registered Company No. 08913144
ROSS & CASHMORE LIMITED
Notes to the Financial Statements
for the year ended 28 February 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Principal activities
The principal activity of the company is management consultancy and investment property.
4.Basis of measurement used in financial statements
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).
5.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Plant and machinery5
Office Equipment3
Revenue recognition policy
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.
Taxation policy
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Investments policy
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Going concern
The directors have reviewed the financial position of the company and they are of the consideration that the company will continue trading as a going concern.
6.Employee information

20232022
Average number of employees during the year22
7.Property, plant and equipment

Total

£
Cost or valuation
At 01 March 223,778
Additions124,746
At 28 February 23123,181
Depreciation and impairment
At 01 March 222,915
Charge for year5,828
At 28 February 233,400
Net book value
At 28 February 23119,781
At 28 February 22863
8.Fixed asset investments

Total

£
Cost or valuation
At 01 March 221,300,000
At 28 February 231,300,000
Net book value
At 28 February 231,300,000
At 28 February 221,300,000
9.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
MISCHENDAHL, Dirk(31,548)34,79024,715(21,473)
HALE, Pippa(67,624)25,52019,422(61,526)
(99,172)60,31044,137(82,999)
10.Dividends proposed and payable

2023

2022

££
Dividends Paid4,00017,000
Total4,00017,000
11.Debtors within one year

2023

2022

££
Trade debtors / trade receivables1,4639,163
Other debtors1,157,5851,147,162
Prepayments and accrued income-3,909
Total1,159,0481,160,234
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
12.Creditors within one year

2023

2022

££
Trade creditors / trade payables97,15046,649
Bank borrowings and overdrafts8,0008,000
Taxation and social security6698,947
Other creditors82,99999,172
Accrued liabilities and deferred income6,6316,206
Total195,449168,974
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.