Caseware UK (AP4) 2022.0.179 2022.0.179 false2022-02-17No description of principal activity2truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13922983 2022-02-16 13922983 2022-02-17 2023-06-30 13922983 2021-02-17 2022-02-16 13922983 2023-06-30 13922983 c:Director1 2022-02-17 2023-06-30 13922983 d:CurrentFinancialInstruments 2023-06-30 13922983 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 13922983 d:ShareCapital 2023-06-30 13922983 d:RetainedEarningsAccumulatedLosses 2023-06-30 13922983 c:FRS102 2022-02-17 2023-06-30 13922983 c:AuditExempt-NoAccountantsReport 2022-02-17 2023-06-30 13922983 c:FullAccounts 2022-02-17 2023-06-30 13922983 c:PrivateLimitedCompanyLtd 2022-02-17 2023-06-30 iso4217:GBP xbrli:pure


















RJC Health UK Limited























Unaudited

Financial statements



For the period ended 30 June 2023



Registered number: 13922983

 
RJC Health UK Limited - Registered number: 13922983

Statement of financial position
As at 30 June 2023

2023
2023
Note
£
£

  

Current assets
  

Stocks
  
12,123

Debtors: amounts falling due within one year
 4 
4,322

Cash at bank and in hand
  
5,130

  
21,575

Creditors: amounts falling due within one year
 5 
(34,572)

Net current liabilities
  
 
 
(12,997)

Total assets less current liabilities
  
(12,997)

  

Net liabilities
  
(12,997)


Capital and reserves
  

Share capital
  
1

Profit and loss account
  
(12,998)

  
(12,997)


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.

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RJC Health UK Limited - Registered number: 13922983

Statement of financial position (continued)
As at 30 June 2023

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: 




R A Campbell
Director

Date: 21 November 2023

The notes on pages 3 to 5 form part of these financial statements.

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RJC Health UK 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 and incorporated in England and Wales. Its registered office is
C/O Buzzacott LLP, 130 Wood Street, London, EC2V 6DL and the principal place of business is 167-169 Great Portland Street, 5th Floor, London, W1W 5PF. The company registration number is 13922983.
The company was incorporated on 17 February 2022 when 1 ordinary share was issued at par value of £1.

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 Republic of Ireland (FRS 102') and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

Going concern

At the reporting date, the company's liabilities exceeded its assets. The company has received assurance
from the immediate parent company that they will continue to give financial support to the company for a period of at least twelve months from the date of signing of these financial statements.
On this basis, the directors consider it appropriate to prepare the financial statements on a going concern
basis. However, should the financial support mentioned above not be forthcoming, the going concern basis
used in preparing the company's financial statements may be invalid and adjustments would have to be made
to reduce the value of assets to their realisable amounts and to provide for any further liabilities which might
be necessary should the basis not continue to be appropriate.

 
2.3

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover 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 turnover is recognised:

Sale of goods

Turnover from the sale of goods is recognised when all of the following conditions are satisfied:
the company has transferred the significant risks and rewards of ownership to the buyer;
the company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of turnover can be measured reliably;
it is probable that the company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

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RJC Health UK Limited

Notes to the financial statements
For the period ended 30 June 2023

2.Accounting policies (continued)

 
2.4

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a weighted average basis. Work in progress and finished goods include labour and attributable overheads.

At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.5

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.

 
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.


3.


Employees

The average monthly number of employees, including directors, during the period was 2.


4.


Debtors

2023
£


Other debtors
3,697

Prepayments and accrued income
625

4,322


Page 4

 
RJC Health UK Limited

 
Notes to the financial statements
For the period ended 30 June 2023

5.


Creditors: amounts falling due within one year

2023
£

Amounts owed to group undertakings
30,272

Accruals and deferred income
4,300

34,572



6.


Related party transactions

During the period, the company received net advances on behalf of  a company incorporated in the United Kingdom under common control of a director totalling £2,281. At 30 June 2023, the amount owed to the company from this entity was £2,281. This loan is interest free and repayable on demand.
Also in the period, the company received net advances from a company incorporated in Australia under common
control of a director totalling £61. At 30 June 2023, the amount owed to the company from this entity was £61. This loan is interest free and repayable on demand.
Also in the period, the company received net advances from a company incorporated in USA under common
control of a director totalling £27,930. At 30 June 2023, the amount owed to the company from this entity was £27,930. This loan is interest free and repayable on demand.


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