Caseware UK (AP4) 2022.0.179 2022.0.179 2023-03-312023-03-31false2The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.true2022-04-01falseNo description of principal activity2 07200193 2022-04-01 2023-03-31 07200193 2021-04-01 2022-03-31 07200193 2023-03-31 07200193 2022-03-31 07200193 c:Director2 2022-04-01 2023-03-31 07200193 d:CurrentFinancialInstruments 2023-03-31 07200193 d:CurrentFinancialInstruments 2022-03-31 07200193 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 07200193 d:CurrentFinancialInstruments d:WithinOneYear 2022-03-31 07200193 d:ShareCapital 2023-03-31 07200193 d:ShareCapital 2022-03-31 07200193 d:RetainedEarningsAccumulatedLosses 2023-03-31 07200193 c:FRS102 2022-04-01 2023-03-31 07200193 c:AuditExempt-NoAccountantsReport 2022-04-01 2023-03-31 07200193 c:FullAccounts 2022-04-01 2023-03-31 07200193 c:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 07200193 6 2022-04-01 2023-03-31 07200193 1 2023-03-31 07200193 2 2023-03-31 07200193 1 2022-03-31 07200193 2 2022-03-31 iso4217:GBP xbrli:pure

Registered number: 07200193









ROSEWOOD CHILD CARE LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2023

 
ROSEWOOD CHILD CARE LIMITED
REGISTERED NUMBER: 07200193

BALANCE SHEET
AS AT 31 MARCH 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 4 
1,701,117
1,720,582

  
1,701,117
1,720,582

Current assets
  

Cash at bank and in hand
 5 
3,991
5,648

  
3,991
5,648

Creditors: amounts falling due within one year
 6 
(66,812)
(66,812)

Net current liabilities
  
 
 
(62,821)
 
 
(61,164)

Total assets less current liabilities
  
1,638,296
1,659,418

  

Net assets
  
1,638,296
1,659,418


Capital and reserves
  

Called up share capital 
  
200
200

Profit and loss account
  
1,638,096
1,659,218

  
1,638,296
1,659,418


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 year 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 by: 




Page 1

 
ROSEWOOD CHILD CARE LIMITED
REGISTERED NUMBER: 07200193
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2023

................................................
D Landy
Director
Date: 20 November 2023

Page 2

 
ROSEWOOD CHILD CARE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

1.


General information

Rosewood Child Care Limited is a company limited by shares incorporated in England and Wales within the United Kingdom. The address of the registered office is given in the company information page of these financial statements.
The company's principal activity is that of an investment company.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

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

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of Income and Retained Earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
2.3

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.

 
2.4

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.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2022 - 2).

Page 3

 
ROSEWOOD CHILD CARE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

4.


Fixed asset investments





Listed investments
Unlisted investments
Total

£
£
£



Cost or valuation


At 1 April 2022
209,422
1,591,160
1,800,582


Additions
930
-
930


Revaluations
(20,395)
-
(20,395)



At 31 March 2023

189,957
1,591,160
1,781,117



Impairment


At 1 April 2022
-
80,000
80,000



At 31 March 2023

-
80,000
80,000



Net book value



At 31 March 2023
189,957
1,511,160
1,701,117



At 31 March 2022
209,422
1,511,160
1,720,582


5.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
3,991
5,648

3,991
5,648



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Other creditors
65,512
65,512

Accruals and deferred income
1,300
1,300

66,812
66,812


Page 4

 
ROSEWOOD CHILD CARE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

7.


Related party transactions

At the balance sheet date, £1,513 (2022: £1,513) were due to companies under common control.

 
Page 5