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Unaudited Financial Statements

for the Year Ended 28 February 2023

for

Carl Rosner Holdings Limited

Carl Rosner Holdings Limited (Registered number: 08493227)

Contents of the Financial Statements
for the Year Ended 28 February 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Carl Rosner Holdings Limited

Company Information
for the Year Ended 28 February 2023







DIRECTORS: J A Church
C A Rosner
R C J Rosner





SECRETARY: Mrs R L Rosner





REGISTERED OFFICE: Station Approach
Sanderstead Road
South Croydon
Surrey
CR2 0PL





REGISTERED NUMBER: 08493227 (England and Wales)





ACCOUNTANTS: Williams & Co Epsom LLP
Chartered Accountants
8-10 South Street
Epsom
Surrey
KT18 7PF

Carl Rosner Holdings Limited (Registered number: 08493227)

Balance Sheet
28 February 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 591,488 591,488
Investments 5 1,013 1,013
592,501 592,501

CURRENT ASSETS
Debtors 6 113 113
Cash at bank 22,094 27,352
22,207 27,465
CREDITORS
Amounts falling due within one year 7 17,567 19,207
NET CURRENT ASSETS 4,640 8,258
TOTAL ASSETS LESS CURRENT
LIABILITIES

597,141

600,759

CAPITAL AND RESERVES
Called up share capital 8 1,013 1,126
Capital redemption reserve 113 -
Retained earnings 596,015 599,633
SHAREHOLDERS' FUNDS 597,141 600,759

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 October 2023 and were signed on its behalf by:





C A Rosner - Director


Carl Rosner Holdings Limited (Registered number: 08493227)

Notes to the Financial Statements
for the Year Ended 28 February 2023


1. STATUTORY INFORMATION

Carl Rosner Holdings Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - nil

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - NIL).

4. TANGIBLE FIXED ASSETS
Freehold
property
£   
COST
At 1 March 2022
and 28 February 2023 591,488
NET BOOK VALUE
At 28 February 2023 591,488
At 28 February 2022 591,488

Carl Rosner Holdings Limited (Registered number: 08493227)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2023


5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 March 2022
and 28 February 2023 1,013
NET BOOK VALUE
At 28 February 2023 1,013
At 28 February 2022 1,013

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Carl Rosner Automobiles Ltd
Registered office:
Nature of business: Motor cycle dealer
%
Class of shares: holding
Ordinary 100.00
2023 2022
£    £   
Aggregate capital and reserves 1,644,890 1,403,197
Profit for the year 341,693 297,812

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 113 113

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Amounts owed to group undertakings 6,480 6,284
Tax 11,087 12,923
17,567 19,207

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
518 Ordinary A shares £1 518 518
382 Ordinary B shares £1 382 382
226 Ordinary C & D shares £1 113 226
1,013 1,126

9. RELATED PARTY DISCLOSURES

During the year rent of £50,880 (2022: £48,720) was received from the subsidiary Carl Rosner Automobiles Ltd.

10. ULTIMATE CONTROLLING PARTY

No one shareholder has overall control.