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Registered number: 01772843









ROSS JAYE SAYER (HOLDINGS) LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2022

 
ROSS JAYE SAYER (HOLDINGS) LIMITED
REGISTERED NUMBER: 01772843

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2022

2022
2021
Note
£
£

Fixed assets
  

Investments
 4 
100
100

  
100
100

Current assets
  

Debtors: amounts falling due within one year
 5 
427,310
427,310

Cash at bank and in hand
 6 
253
253

  
427,563
427,563

Creditors: amounts falling due within one year
 7 
(425,078)
(425,078)

Net current assets
  
 
 
2,485
 
 
2,485

Total assets less current liabilities
  
2,585
2,585

  

Net assets
  
2,585
2,585


Capital and reserves
  

Called up share capital 
 8 
42
42

Capital redemption reserve
  
58
58

Profit and loss account
  
2,485
2,485

  
2,585
2,585


Page 1

 
ROSS JAYE SAYER (HOLDINGS) LIMITED
REGISTERED NUMBER: 01772843
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 DECEMBER 2022

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 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 by: 




A Sayer
Director

Date: 23 November 2023

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

Page 2

 
ROSS JAYE SAYER (HOLDINGS) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022

1.


General information

Ross Jaye Sayer (Holdings) Limited is a private company limited by shares and incorporated in England and Wales. The registered office address is 101 New Cavendish Street, 1st Floor South, London, W1W 6XH.

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 reporting date. Gains and losses on remeasurement are recognised in the Statement of Comprehensive Income 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 reporting date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
2.3

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.

 
2.4

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.

 
2.5

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 4 (2021 - 4).

Page 3

 
ROSS JAYE SAYER (HOLDINGS) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 January 2022
100



At 31 December 2022
100





5.


Debtors

2022
2021
£
£


Amounts owed by group undertakings
426,666
426,666

Other debtors
644
644

427,310
427,310



6.


Cash and cash equivalents

2022
2021
£
£

Cash at bank and in hand
253
253

253
253



7.


Creditors: Amounts falling due within one year

2022
2021
£
£

Amounts owed to group undertakings
425,078
425,078

425,078
425,078


Page 4

 
ROSS JAYE SAYER (HOLDINGS) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022

8.


Share capital

2022
2021
£
£
Allotted, called up and fully paid



4,244 (2021 - 4,244) Ordinary shares of £0.01 each
42
42



9.


Parent company

The ultimate parent and ultimate controlling party is Metrus Holdings (UK) Limited.

Page 5