Caseware UK (AP4) 2023.0.135 2023.0.135 trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.trueNo description of principal activity52022-10-01false5 00471974 2022-10-01 2023-09-30 00471974 2021-10-01 2022-09-30 00471974 2023-09-30 00471974 2022-09-30 00471974 c:Director10 2022-10-01 2023-09-30 00471974 d:CurrentFinancialInstruments 2023-09-30 00471974 d:CurrentFinancialInstruments 2022-09-30 00471974 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 00471974 d:CurrentFinancialInstruments d:WithinOneYear 2022-09-30 00471974 d:ShareCapital 2023-09-30 00471974 d:ShareCapital 2022-09-30 00471974 d:RetainedEarningsAccumulatedLosses 2023-09-30 00471974 d:RetainedEarningsAccumulatedLosses 2022-09-30 00471974 c:FRS102 2022-10-01 2023-09-30 00471974 c:AuditExemptWithAccountantsReport 2022-10-01 2023-09-30 00471974 c:FullAccounts 2022-10-01 2023-09-30 00471974 c:PrivateLimitedCompanyLtd 2022-10-01 2023-09-30 00471974 2 2022-10-01 2023-09-30 00471974 e:PoundSterling 2022-10-01 2023-09-30 iso4217:GBP xbrli:pure

Registered number: 00471974










Roman Landing Leaseholds Limited








Unaudited

Financial statements

Information for filing with the registrar

For the Year Ended 30 September 2023

 
Roman Landing Leaseholds Limited
 
  
Chartered Accountants' Report to the Board of Directors on the preparation of the Unaudited Statutory Financial Statements of Roman Landing Leaseholds Limited for the Year Ended 30 September 2023

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Roman Landing Leaseholds Limited for the year ended 30 September 2023 which comprise  the Balance Sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW)we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the Board of Directors of Roman Landing Leaseholds Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Roman Landing Leaseholds Limited  and state those matters that we have agreed to state to the Board of Directors of Roman Landing Leaseholds Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Roman Landing Leaseholds Limited and its Board of Directors, as a body, for our work or for this report. 

It is your duty to ensure that Roman Landing Leaseholds Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Roman Landing Leaseholds Limited. You consider that Roman Landing Leaseholds Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of Roman Landing Leaseholds Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

  



Kreston Reeves LLP
Chartered Accountants
9 Donnington Park
85 Birdham Road
Chichester
West Sussex
PO20 7AJ
6 February 2024
Page 1

 
Roman Landing Leaseholds Limited
Registered number: 00471974

Balance Sheet
As at 30 September 2023

2023
2022
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
102
126

Cash at bank and in hand
  
51,470
43,923

  
51,572
44,049

Creditors: amounts falling due within one year
 5 
(2,599)
(1,898)

Net current assets
  
 
 
48,973
 
 
42,151

Total assets less current liabilities
  
48,973
42,151

  

Net assets
  
48,973
42,151


Capital and reserves
  

Called up share capital 
  
43
43

Profit and loss account
  
48,930
42,108

  
48,973
42,151


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 by: 




................................................
H E Becker
Director

Date: 6 February 2024

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

Page 2

 
Roman Landing Leaseholds Limited
 

 
Notes to the Financial Statements
For the Year Ended 30 September 2023

1.


General information

The Company is a private company limited by share capital, incorporated in England and Wales.
The Company registered office is:
9 Donnington Park
85 Birdham Road
Chichester
West Sussex
PO20 7AJ
The principal place of business is:
Roman Landing
West Wittering
West Sussex
PO20 8AL

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

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:

Revenue represents rent, maintenance contributions and any other charges in relation to the properties. Revenue is recognised when the amount can be reliably measured.

 
2.3

Interest income

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

 
2.4

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 balance sheet date in the countries where the Company operates and generates income.

Page 3

 
Roman Landing Leaseholds Limited
 

 
Notes to the Financial Statements
For the Year Ended 30 September 2023

2.Accounting policies (continued)

 
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 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 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.


3.


Employees

The average monthly number of employees, including directors, during the year was 5 (2022 - 5).


4.


Debtors

2023
2022
£
£


Prepayments and accrued income
102
126

102
126


Page 4

 
Roman Landing Leaseholds Limited
 

 
Notes to the Financial Statements
For the Year Ended 30 September 2023

5.


Creditors: Amounts falling due within one year

2023
2022
£
£

Corporation tax
221
145

Accruals and deferred income
2,378
1,753

2,599
1,898



Page 5