Caseware UK (AP4) 2022.0.179 2022.0.179 2023-10-312023-10-31false2022-10-17true2No description of principal activityfalseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 14423328 2022-10-16 14423328 2022-10-17 2023-10-31 14423328 2021-10-17 2022-10-16 14423328 2023-10-31 14423328 c:Director2 2022-10-17 2023-10-31 14423328 d:OfficeEquipment 2022-10-17 2023-10-31 14423328 d:OfficeEquipment 2023-10-31 14423328 d:OfficeEquipment d:OwnedOrFreeholdAssets 2022-10-17 2023-10-31 14423328 d:CurrentFinancialInstruments 2023-10-31 14423328 d:CurrentFinancialInstruments d:WithinOneYear 2023-10-31 14423328 d:ShareCapital 2023-10-31 14423328 d:RetainedEarningsAccumulatedLosses 2023-10-31 14423328 c:FRS102 2022-10-17 2023-10-31 14423328 c:AuditExempt-NoAccountantsReport 2022-10-17 2023-10-31 14423328 c:FullAccounts 2022-10-17 2023-10-31 14423328 c:PrivateLimitedCompanyLtd 2022-10-17 2023-10-31 iso4217:GBP xbrli:pure

Registered number: 14423328










DR. SIMON RALPHS LTD








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 OCTOBER 2023

 
DR. SIMON RALPHS LTD
REGISTERED NUMBER: 14423328

STATEMENT OF FINANCIAL POSITION
AS AT 31 OCTOBER 2023

2023
Note
£

Fixed assets
  

Tangible assets
 4 
1,094

  
1,094

Current assets
  

Debtors: amounts falling due within one year
 5 
3,769

Cash at bank and in hand
  
17,574

  
21,343

Creditors: amounts falling due within one year
 6 
(32,974)

Net current (liabilities)/assets
  
 
 
(11,631)

Total assets less current liabilities
  
(10,537)

  

Net (liabilities)/assets
  
(10,537)


Capital and reserves
  

Called up share capital 
  
2

Profit and loss account
  
(10,539)

  
(10,537)


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 period 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 income statement 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 6 January 2024.




Page 1

 
DR. SIMON RALPHS LTD
REGISTERED NUMBER: 14423328
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 OCTOBER 2023

................................................
Dr S J L Ralphs
Director

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

Page 2

 
DR. SIMON RALPHS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2023

1.


General information

Dr. Simon Ralphs Ltd is a private company limited by shares and incorporated in England and Wales, registration number 14423328. The registered office is 6 Church Green, Coggeshall, Colchester, England, CO6 1UD.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

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

Going concern

The Directors have considered the Company's position at the time of signing the financial statements,
and based on this, the Directors have concluded that they have a reasonable expectation that the
Company will have adequate resources to continue in operational existance for the forseeable future
and they therefore continue to adopt the going concern basis of accounting in preparing these
financial statements.

 
2.3

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

 
DR. SIMON RALPHS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2023

2.Accounting policies (continued)

 
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 reporting date in the countries where the Company operates and generates income.

 
2.5

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, on a reducing balance basis.

Depreciation is provided on the following basis:

Office equipment
-
25%
Reducing balance

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 profit or loss.

 
2.6

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.

 
2.7

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.

 
2.8

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.

Page 4

 
DR. SIMON RALPHS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2023

2.Accounting policies (continued)

 
2.9

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 average monthly number of employees, including directors, during the period was 2.


4.


Tangible fixed assets





Office equipment

£



Cost or valuation


Additions
1,099



At 31 October 2023

1,099



Depreciation


Charge for the period on owned assets
5



At 31 October 2023

5



Net book value



At 31 October 2023
1,094


5.


Debtors

2023
£


Trade debtors
3,497

Other debtors
272

3,769


Page 5

 
DR. SIMON RALPHS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2023

6.


Creditors: Amounts falling due within one year

2023
£

Corporation tax
31,534

Accruals and deferred income
1,440

32,974



7.


Creditors: Amounts falling due after more than one year




 
Page 6