Caseware UK (AP4) 2022.0.179 2022.0.179 2023-04-052023-04-052022-04-06falseNo description of principal activity2false2trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 12424086 2022-04-06 2023-04-05 12424086 2021-04-06 2022-04-05 12424086 2023-04-05 12424086 2022-04-05 12424086 c:Director1 2022-04-06 2023-04-05 12424086 d:PlantMachinery 2022-04-06 2023-04-05 12424086 d:PlantMachinery 2023-04-05 12424086 d:PlantMachinery 2022-04-05 12424086 d:PlantMachinery d:OwnedOrFreeholdAssets 2022-04-06 2023-04-05 12424086 d:CurrentFinancialInstruments 2023-04-05 12424086 d:CurrentFinancialInstruments 2022-04-05 12424086 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-05 12424086 d:CurrentFinancialInstruments d:WithinOneYear 2022-04-05 12424086 d:ShareCapital 2023-04-05 12424086 d:ShareCapital 2022-04-05 12424086 d:RetainedEarningsAccumulatedLosses 2023-04-05 12424086 d:RetainedEarningsAccumulatedLosses 2022-04-05 12424086 c:FRS102 2022-04-06 2023-04-05 12424086 c:AuditExempt-NoAccountantsReport 2022-04-06 2023-04-05 12424086 c:FullAccounts 2022-04-06 2023-04-05 12424086 c:PrivateLimitedCompanyLtd 2022-04-06 2023-04-05 iso4217:GBP xbrli:pure

Registered number: 12424086










ROSSA RYAN LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 5 APRIL 2023

 
ROSSA RYAN LIMITED
REGISTERED NUMBER: 12424086

BALANCE SHEET
AS AT 5 APRIL 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
3,895
8,171

  
3,895
8,171

Current assets
  

Cash at bank and in hand
 5 
169,954
93,994

  
169,954
93,994

Creditors: amounts falling due within one year
 6 
(40,235)
(47,398)

Net current assets
  
 
 
129,719
 
 
46,596

Total assets less current liabilities
  
133,614
54,767

  

Net assets
  
133,614
54,767


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
133,514
54,667

  
133,614
54,767


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 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 8 November 2023.




Rossa Ryan
Director

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

Page 1

 
ROSSA RYAN LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2023

1.


General information

Rossa Ryan Limited is a private company, limited by shares, incorporated in England & Wales.. The registered office is 2 Michaels Court, Hanney Road, Southmoor, Oxon, OX13 5HR.

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:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

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.

 
2.4

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 2

 
ROSSA RYAN LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2023

2.Accounting policies (continued)

 
2.5

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:

Plant and machinery
-
25%

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.

 
2.6

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.

 
2.7

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.

 
2.8

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, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

 
2.9

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.


3.


Employees

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

Page 3

 
ROSSA RYAN LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2023

4.


Tangible fixed assets





Plant and machinery

£



Cost or valuation


At 6 April 2022
17,104



At 5 April 2023

17,104



Depreciation


At 6 April 2022
8,933


Charge for the year on owned assets
4,276



At 5 April 2023

13,209



Net book value



At 5 April 2023
3,895



At 5 April 2022
8,171


5.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
169,954
93,994

169,954
93,994



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Other taxation and social security
36,650
34,483

Other creditors
1,185
2,010

Accruals and deferred income
2,400
10,905

40,235
47,398


Page 4

 
ROSSA RYAN LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2023

7.


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 £361 (2022 - £0) . 


Page 5