Caseware UK (AP4) 2022.0.179 2022.0.179 2023-06-302023-06-301false2022-07-01No description of principal activity1falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 10933417 2022-07-01 2023-06-30 10933417 2021-07-01 2022-06-30 10933417 2023-06-30 10933417 2022-06-30 10933417 c:Director1 2022-07-01 2023-06-30 10933417 d:CurrentFinancialInstruments 2023-06-30 10933417 d:CurrentFinancialInstruments 2022-06-30 10933417 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 10933417 d:CurrentFinancialInstruments d:WithinOneYear 2022-06-30 10933417 d:ShareCapital 2023-06-30 10933417 d:ShareCapital 2022-06-30 10933417 d:RetainedEarningsAccumulatedLosses 2023-06-30 10933417 d:RetainedEarningsAccumulatedLosses 2022-06-30 10933417 c:FRS102 2022-07-01 2023-06-30 10933417 c:AuditExempt-NoAccountantsReport 2022-07-01 2023-06-30 10933417 c:FullAccounts 2022-07-01 2023-06-30 10933417 c:PrivateLimitedCompanyLtd 2022-07-01 2023-06-30 10933417 d:WithinOneYear 2023-06-30 10933417 d:WithinOneYear 2022-06-30 10933417 2 2022-07-01 2023-06-30 iso4217:GBP xbrli:pure

Registered number: 10933417










ROSEBARTON CONSULTING LTD








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 JUNE 2023

 
ROSEBARTON CONSULTING LTD
REGISTERED NUMBER: 10933417

STATEMENT OF FINANCIAL POSITION
AS AT 30 JUNE 2023

2023
2022
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
19,335
10,000

Cash at bank and in hand
  
1,512
5,015

  
20,847
15,015

Creditors: amounts falling due within one year
 5 
(6,625)
(1,788)

Net current assets
  
 
 
14,222
 
 
13,227

Total assets less current liabilities
  
14,222
13,227

  

Net assets
  
14,222
13,227


Capital and reserves
  

Called up share capital 
  
10
10

Profit and loss account
  
14,212
13,217

  
14,222
13,227


Page 1

 
ROSEBARTON CONSULTING LTD
REGISTERED NUMBER: 10933417
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 JUNE 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 profit and loss account 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 Logan
Director

Date: 8 February 2024

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
ROSEBARTON CONSULTING LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

1.


General information

Rosebarton Consulting Ltd, (registered number 10933417), is a private company, limited by shares and incorporated in England & Wales. Its registered office is Rosebarton, Cherry Tree Walk, Rowledge, Surrey, England, GU10 4AD.

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

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.

 
2.5

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are
Page 3

 
ROSEBARTON CONSULTING LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

2.Accounting policies (continued)


2.5
Financial instruments (continued)

initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.

Financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instruments any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other payables, bank loans and other loans are initially measured at their transaction price after transaction costs. When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade payables are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade payables are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade payables are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

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.

 
2.6

Creditors

Short term creditors are measured at the transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.7

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. 

 
2.8

Interest income

Interest income is recognised in profit or loss using the effective interest method.

Page 4

 
ROSEBARTON CONSULTING LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

2.Accounting policies (continued)

 
2.9

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 reporting 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 1 (2022 - 1).

Page 5

 
ROSEBARTON CONSULTING LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

4.


Debtors

2023
2022
£
£


Trade debtors
7,500
-

Other debtors
11,200
10,000

Prepayments and accrued income
635
-

19,335
10,000



5.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
1,140
-

Corporation tax
3,517
532

Other creditors
768
56

Accruals and deferred income
1,200
1,200

6,625
1,788



6.


Commitments under operating leases

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

2023
2022
£
£

Land and buildings


Not later than 1 year
1,800
-

1,800
-

 
Page 6