Caseware UK (AP4) 2022.0.179 2022.0.179 2023-06-302023-06-3022022-01-01trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.truefalseManufacturer's agents and merchants2 00290659 2022-01-01 2023-06-30 00290659 2021-01-01 2021-12-31 00290659 2023-06-30 00290659 2021-12-31 00290659 c:Director1 2022-01-01 2023-06-30 00290659 d:OfficeEquipment 2022-01-01 2023-06-30 00290659 d:OfficeEquipment 2023-06-30 00290659 d:OfficeEquipment 2021-12-31 00290659 d:OfficeEquipment d:OwnedOrFreeholdAssets 2022-01-01 2023-06-30 00290659 d:CurrentFinancialInstruments 2023-06-30 00290659 d:CurrentFinancialInstruments 2021-12-31 00290659 c:FRS102 2022-01-01 2023-06-30 00290659 c:AuditExempt-NoAccountantsReport 2022-01-01 2023-06-30 00290659 c:FullAccounts 2022-01-01 2023-06-30 00290659 c:PrivateLimitedCompanyLtd 2022-01-01 2023-06-30 00290659 2 2022-01-01 2023-06-30 iso4217:GBP xbrli:pure

Registered number:  00290659














E.M. ROSKIN & SONS LIMITED
FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2023


 
E.M. ROSKIN & SONS LIMITED
REGISTERED NUMBER: 00290659

BALANCE SHEET
AS AT 30 JUNE 2023

30 June
31 December
2023
2021
Note
£
£

  

Fixed assets
  

Tangible assets
 4 
-
192

  
-
192

Current assets
  

Debtors: amounts falling due within one year
 5 
9,398
3,190

Cash at bank and in hand
 6 
10,545
60,972

  
19,943
64,162

Creditors: amounts falling due within one year
 7 
(18,643)
(11,125)

Net current assets
  
 
 
1,300
 
 
53,037

Total assets less current liabilities
  
1,300
53,229

  

  

  

Net assets
  
1,300
53,229

Page 1

 
E.M. ROSKIN & SONS LIMITED
REGISTERED NUMBER: 00290659
    
BALANCE SHEET (CONTINUED)
AS AT 30 JUNE 2023

30 June
31 December
2023
2021
Note
£
£

Capital and reserves
  

Called up share capital 
  
1,300
1,300

Profit and loss account
  
-
51,929

  
1,300
53,229


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

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

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 14 November 2023.




D.G.H. Roskin
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
E.M. ROSKIN & SONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2023

1.


General information

The company is a private company limited by shares, which is incorporated under the Companies Act 2006, registered in England and Wales (no.03909897). The address of the registered office is c/o Langtons, 11th Floor, The Plaza, 100 Old Hall Street, Liverpool, Merseyside L3 9QJ.
These financial statements present information about the company as an individual undertaking; it is not a member of a group of companies. The principal activity of the company is that of manufacturer's agents and merchants.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

 
2.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Office equipment
-
3 years straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Page 3

 
E.M. ROSKIN & SONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2023

2.Accounting policies (continued)

 
2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.7

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.8

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

 
2.9

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.10

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.11

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Page 4

 
E.M. ROSKIN & SONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2023

3.


Employees

The average monthly number of employees, including directors, during the period was 2 (2021 - 2).


4.


TANGIBLE FIXED ASSETS







Office equipment

£



Cost or valuation


At 1 January 2022
4,271



At 30 June 2023

4,271



Depreciation


At 1 January 2022
4,079


Charge for the period on owned assets
192



At 30 June 2023

4,271



Net book value



At 30 June 2023
-



At 31 December 2021
192


5.


Debtors

30 June
31 December
2023
2021
£
£


Trade debtors
-
511

Other debtors
3,917
2,679

Tax recoverable
5,481
-

9,398
3,190


Page 5

 
E.M. ROSKIN & SONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2023

6.


Cash and cash equivalents

30 June
31 December
2023
2021
£
£

Cash at bank and in hand
10,545
60,972

10,545
60,972



7.


Creditors: Amounts falling due within one year

30 June
31 December
2023
2021
£
£

Corporation tax
-
9,477

Other creditors
17,492
106

Accruals and deferred income
1,151
1,542

18,643
11,125



8.


Pension commitments

The company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the company  in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £8,400 (2021 - £6,800) . There were no contributions outstanding at the current or prior year balance sheet date.


9.


Related party transactions


30 June
31 December
2023
2021
£
£

D.G.H. Roskin, director, loan to company
17,492
106


10.


Controlling party

The company is controlled by D.G.H Roskin.

 
Page 6