Caseware UK (AP4) 2023.0.135 2023.0.135 2023-09-302023-09-302022-10-01falsePublic relations44truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 08143210 2022-10-01 2023-09-30 08143210 2021-10-01 2022-09-30 08143210 2023-09-30 08143210 2022-09-30 08143210 c:Director1 2022-10-01 2023-09-30 08143210 d:OfficeEquipment 2022-10-01 2023-09-30 08143210 d:OfficeEquipment 2023-09-30 08143210 d:OfficeEquipment 2022-09-30 08143210 d:OfficeEquipment d:OwnedOrFreeholdAssets 2022-10-01 2023-09-30 08143210 d:FreeholdInvestmentProperty 2023-09-30 08143210 d:FreeholdInvestmentProperty 2022-09-30 08143210 d:CurrentFinancialInstruments 2023-09-30 08143210 d:CurrentFinancialInstruments 2022-09-30 08143210 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 08143210 d:CurrentFinancialInstruments d:WithinOneYear 2022-09-30 08143210 d:ShareCapital 2023-09-30 08143210 d:ShareCapital 2022-09-30 08143210 d:RetainedEarningsAccumulatedLosses 2023-09-30 08143210 d:RetainedEarningsAccumulatedLosses 2022-09-30 08143210 c:FRS102 2022-10-01 2023-09-30 08143210 c:AuditExempt-NoAccountantsReport 2022-10-01 2023-09-30 08143210 c:FullAccounts 2022-10-01 2023-09-30 08143210 c:PrivateLimitedCompanyLtd 2022-10-01 2023-09-30 08143210 d:WithinOneYear 2023-09-30 08143210 d:WithinOneYear 2022-09-30 08143210 d:BetweenOneFiveYears 2023-09-30 08143210 d:BetweenOneFiveYears 2022-09-30 08143210 6 2022-10-01 2023-09-30 iso4217:GBP xbrli:pure

Registered number: 08143210










ROARING MOUSE PUBLIC RELATIONS LIMITED








UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2023

 
ROARING MOUSE PUBLIC RELATIONS LIMITED
REGISTERED NUMBER: 08143210

BALANCE SHEET
AS AT 30 SEPTEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
484
1,981

Investments
 5 
3,038
3,038

Investment property
 6 
153,965
153,965

  
157,487
158,984

Current assets
  

Debtors: amounts falling due within one year
 7 
21,311
42,688

Cash at bank and in hand
  
165,357
113,550

  
186,668
156,238

Creditors: amounts falling due within one year
 8 
(46,636)
(64,482)

Net current assets
  
 
 
140,032
 
 
91,756

  

Net assets
  
297,519
250,740


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
297,419
250,640

  
297,519
250,740


Page 1

 
ROARING MOUSE PUBLIC RELATIONS LIMITED
REGISTERED NUMBER: 08143210
    
BALANCE SHEET (CONTINUED)
AS AT 30 SEPTEMBER 2023

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 31 January 2024.




J A Taylor
Director

The notes on pages 3 to 8 form part of these financial statements.

Page 2

 
ROARING MOUSE PUBLIC RELATIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

1.


General information

Roaring Mouse Public Relations Limited is a private company limited by shares, incorporated in England and Wales (registered number: 08143210). Its registered office is Northern Gateway Enterprise Centre, Saltergate, Chesterfield, Derbyshire, S40 1UT. The principal activity of the company throughout the year continued to be that of public relations and investment property.

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 Company’s functional and presentation currency is pounds sterling.

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.

Page 3

 
ROARING MOUSE PUBLIC RELATIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

2.Accounting policies (continued)

 
2.3

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, as follows.

Depreciation is provided on the following basis:

Office equipment
-
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.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of Income and Retained Earnings.

 
2.4

Investment property

Investment property is carried at fair value determined annually by the director and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the Statement of Income and Retained Earnings. 

 
2.5

Valuation of investments

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.

Page 4

 
ROARING MOUSE PUBLIC RELATIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

2.Accounting policies (continued)

 
2.6

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of the financial assets and liabilities such as bank and cash balances, trade and other accounts receivable and payable, loans from banks and other third parties and loans to and from related parties.
 
Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at transaction price and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade payables or receivables, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.
Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

 
2.7

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 the Statement of Income and Retained Earnings 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.

 
2.8

Taxation

Tax is recognised in the Statement of Income and Retained Earnings.
The current 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.


3.


Employees

The average monthly number of employees, including directors, during the year was 4 (2022 - 4).

Page 5

 
ROARING MOUSE PUBLIC RELATIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

4.


Tangible fixed assets





Office equipment

£



Cost 


At 1 October 2022
11,834


Disposals
(1,186)



At 30 September 2023

10,648



Depreciation


At 1 October 2022
9,853


Charge for the year on owned assets
837


Disposals
(526)



At 30 September 2023

10,164



Net book value



At 30 September 2023
484



At 30 September 2022
1,981


5.


Fixed asset investments





Unlisted investments

£



Cost or valuation


At 1 October 2022
3,038



At 30 September 2023
3,038




Page 6

 
ROARING MOUSE PUBLIC RELATIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

6.


Investment property


Freehold investment property

£



Valuation


At 1 October 2022
153,965



At 30 September 2023
153,965

The 2023 valuations were made by the director, on an open market value for existing use basis.





7.


Debtors

2023
2022
£
£


Trade debtors
18,667
37,517

Prepayments
2,644
5,171

21,311
42,688



8.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
2,281
18,716

Corporation tax
23,037
20,538

Other taxation and social security
15,884
4,529

Other creditors
5,434
20,024

Accruals and deferred income
-
675

46,636
64,482



9.


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 £34,282 (2022: £34,194). Contributions totalling £NIL (2022: £NIL) were payable to the fund at the Balance Sheet date.

Page 7

 
ROARING MOUSE PUBLIC RELATIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

10.


Commitments under operating leases

At 30 September 2023 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

2023
2022
£
£


Not later than 1 year
8,594
8,343

Later than 1 year and not later than 5 years
6,589
15,183

15,183
23,526

 
Page 8