Caseware UK (AP4) 2022.0.179 2022.0.179 2023-03-312023-03-31true2022-04-01No description of principal activity0The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false0false 12539435 2022-04-01 2023-03-31 12539435 2021-04-01 2022-03-31 12539435 2023-03-31 12539435 2022-03-31 12539435 c:Director1 2022-04-01 2023-03-31 12539435 d:CurrentFinancialInstruments 2023-03-31 12539435 d:CurrentFinancialInstruments 2022-03-31 12539435 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 12539435 d:CurrentFinancialInstruments d:WithinOneYear 2022-03-31 12539435 d:ShareCapital 2023-03-31 12539435 d:ShareCapital 2022-03-31 12539435 c:FRS102 2022-04-01 2023-03-31 12539435 c:AuditExempt-NoAccountantsReport 2022-04-01 2023-03-31 12539435 c:FullAccounts 2022-04-01 2023-03-31 12539435 c:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 12539435 6 2022-04-01 2023-03-31 iso4217:GBP xbrli:pure

Registered number: 12539435









ROYO HOLDINGS LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2023

 
ROYO HOLDINGS LTD
REGISTERED NUMBER: 12539435

BALANCE SHEET
AS AT 31 MARCH 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
  
3
-

  
3
-

Current assets
  

Debtors: amounts falling due within one year
  
49,054
2

  
49,054
2

Creditors: amounts falling due within one year
  
(49,055)
-

Net current (liabilities)/assets
  
 
 
(1)
 
 
2

Total assets less current liabilities
  
2
2

  

Net assets
  
2
2


Capital and reserves
  

Called up share capital 
  
2
2

  
2
2


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 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 19 February 2024.




Thomas Joseph De Keyser
Director
Page 1

 
ROYO HOLDINGS LTD
REGISTERED NUMBER: 12539435
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2023


The notes on pages 3 to 4 form part of these financial statements.

Page 2

 
ROYO HOLDINGS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

1.


General information

Royo Holdings Limited is a private company limited by shares and incorporated in England. The address of the registered office is Flat 171, Marathon House, Wembley, London, HA9 0GF.

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 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.

Investments in listed company shares are remeasured to market value at each balance sheet 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.

 
2.4

Creditors

Short-term creditors are measured at the transaction price. 

 
2.5

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.

 
2.6

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 Company has no employees other than the directors, who did not receive any remuneration (2022 - £NIL).

The average monthly number of employees, including directors, during the year was 0 (2022 - 0).

Page 3

 
ROYO HOLDINGS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


Additions
3



At 31 March 2023
3





5.


Debtors

2023
2022
£
£


Amounts owed by group undertakings
49,052
-

Called up share capital not paid
2
2

49,054
2



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Amounts owed to group undertakings
3
-

Other creditors
49,052
-

49,055
-



7.


Related party transactions

At the reporting date, the company owed £24,526 to Mr T De Keyser and £24,526 to Mr H Greer, directors of the company.

 
Page 4