Caseware UK (AP4) 2022.0.179 2022.0.179 2022-11-302022-11-30true2021-12-01falsearchitectural and interior design66falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 09867646 2021-12-01 2022-11-30 09867646 2020-12-01 2021-11-30 09867646 2022-11-30 09867646 2021-11-30 09867646 c:Director1 2021-12-01 2022-11-30 09867646 d:OfficeEquipment 2021-12-01 2022-11-30 09867646 d:OfficeEquipment 2022-11-30 09867646 d:OfficeEquipment 2021-11-30 09867646 d:OfficeEquipment d:OwnedOrFreeholdAssets 2021-12-01 2022-11-30 09867646 d:CurrentFinancialInstruments 2022-11-30 09867646 d:CurrentFinancialInstruments 2021-11-30 09867646 d:Non-currentFinancialInstruments 2022-11-30 09867646 d:Non-currentFinancialInstruments 2021-11-30 09867646 d:CurrentFinancialInstruments d:WithinOneYear 2022-11-30 09867646 d:CurrentFinancialInstruments d:WithinOneYear 2021-11-30 09867646 d:ShareCapital 2022-11-30 09867646 d:ShareCapital 2021-11-30 09867646 d:RetainedEarningsAccumulatedLosses 2022-11-30 09867646 d:RetainedEarningsAccumulatedLosses 2021-11-30 09867646 c:OrdinaryShareClass1 2021-12-01 2022-11-30 09867646 c:OrdinaryShareClass1 2022-11-30 09867646 c:OrdinaryShareClass1 2021-11-30 09867646 c:FRS102 2021-12-01 2022-11-30 09867646 c:AuditExempt-NoAccountantsReport 2021-12-01 2022-11-30 09867646 c:FullAccounts 2021-12-01 2022-11-30 09867646 c:PrivateLimitedCompanyLtd 2021-12-01 2022-11-30 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 09867646














RIVE GAUCHE LONDON LIMITED
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2022

 
RIVE GAUCHE LONDON LIMITED
 

CONTENTS



Page
Statement of Financial Position
 
1
Notes to the Financial Statements
 
2 - 5


 
RIVE GAUCHE LONDON LIMITED
REGISTERED NUMBER:09867646

STATEMENT OF FINANCIAL POSITION
AS AT 30 NOVEMBER 2022

2022
2021
Note
£
£

Fixed assets
  

Tangible fixed assets
 4 
4,592
1,083

Current assets
  

Debtors: amounts falling due after more than one year
 5 
30,600
-

Debtors: amounts falling due within one year
 5 
70,472
218,317

Cash at bank and in hand
  
774,292
233,612

  
875,364
451,929

Current liabilities
  

Creditors: amounts falling due within one year
 6 
(260,129)
(126,236)

Net current assets
  
 
 
615,235
 
 
325,693

Net assets
  
619,827
326,776


Capital and reserves
  

Called up share capital 
 7 
100
100

Profit and loss account
  
619,727
326,676

  
619,827
326,776


The director considers 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 year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 comprehensive income 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 17 November 2023.

N Roux
Director

The notes on pages 2 to 5 form part of these financial statements.

Page 1

 
RIVE GAUCHE LONDON LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2022

1.


General information

Rive Gauche London Limited is a private limited liability company incorporated in England and Wales with its registered office and principal place of business at 29 Martin Lane, London, EC4R 0DJ.
The principal activity of the Company is that of architectural and interior design.

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

Turnover

Turnover comprises revenue recognised by the Company in respect of services supplied during the year and recharged expenses, exclusive of Value Added Tax.
Revenue for services is recognised in the period in which the services are provided. Recharged expenses are recognised in the period in which the expenses are incurred.

 
2.3

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is £ Sterling.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

 
2.4

Government grants

Grants are accounted under the accruals model as permitted by FRS 102. Grants of a revenue nature are recognised in the Statement of Comprehensive Income in the same period as the related expenditure.

Page 2

 
RIVE GAUCHE LONDON LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2022

2.Accounting policies (continued)

 
2.5

Pensions

Defined contribution pension plan

The Company contributes to 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 the Statement of Comprehensive Income when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

 
2.6

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 reporting date in the countries where the Company operates and generates income.

 
2.7

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 provided on the following basis:

Office equipment
-
33.33%
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.

 
2.8

Debtors

Short term debtors are measured at the transaction price, less any impairment.

 
2.9

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions.

 
2.10

Creditors

Short term creditors are measured at the transaction price. 

Page 3

 
RIVE GAUCHE LONDON LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2022

2.Accounting policies (continued)

 
2.11

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors and loans to or from related parties.

 
2.12

Dividends

Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 6 (2021 - 6).


4.


Tangible fixed assets





Office equipment

£



Cost


At 1 December 2021
11,912


Additions
4,759



At 30 November 2022

16,671



Depreciation


At 1 December 2021
10,830


Charge for the year on owned assets
1,250



At 30 November 2022

12,080



Net book value



At 30 November 2022
4,591



At 30 November 2021
1,083

Page 4

 
RIVE GAUCHE LONDON LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2022

5.


Debtors

2022
2021
£
£

Due after more than one year

Other debtors
30,600
-


2022
2021
£
£

Due within one year

Trade debtors
30,078
209,727

Prepayments and accrued income
40,394
8,590

70,472
218,317



6.


Creditors: Amounts falling due within one year

2022
2021
£
£

Trade creditors
58,585
14,842

Taxation and social security
87,023
42,450

Other creditors
6,615
13,932

Accruals and deferred income
107,906
55,012

260,129
126,236



7.


Share capital

2022
2021
£
£
Allotted, called up and fully paid



100 (2021 - 100) Ordinary shares of £1 each
100
100


 
Page 5