REGISTERED NUMBER: |
Unaudited Financial Statements |
for the Period 2 October 2022 to 31 December 2023 |
for |
RLUK INJECTION LTD |
REGISTERED NUMBER: |
Unaudited Financial Statements |
for the Period 2 October 2022 to 31 December 2023 |
for |
RLUK INJECTION LTD |
RLUK INJECTION LTD (REGISTERED NUMBER: 14391757) |
Contents of the Financial Statements |
for the Period 2 October 2022 to 31 December 2023 |
Page |
Balance Sheet | 1 |
Notes to the Financial Statements | 2 |
RLUK INJECTION LTD (REGISTERED NUMBER: 14391757) |
Balance Sheet |
31 December 2023 |
Notes | £ |
FIXED ASSETS |
Investments | 4 |
TOTAL ASSETS LESS CURRENT LIABILITIES |
CAPITAL AND RESERVES |
Called up share capital | 5 |
Merger reserve |
SHAREHOLDERS' FUNDS |
The director acknowledges his responsibilities for: |
(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and |
(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company. |
In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered. |
The financial statements were approved by the director and authorised for issue on |
RLUK INJECTION LTD (REGISTERED NUMBER: 14391757) |
Notes to the Financial Statements |
for the Period 2 October 2022 to 31 December 2023 |
1. | STATUTORY INFORMATION |
RLUK Injection Ltd is a |
Registered number: |
Registered office: |
2. | ACCOUNTING POLICIES |
Basis of preparing the financial statements |
Investments in subsidiaries |
A subsidiary is an entity controlled by the company. Control is achieved where the company has the power to govern the financial and operating policies of an entity so as to obtain benefits from its activities. |
The merger accounting method is used to account for group reconstructions, when it is not prohibited by company law or other relevant legislation. The ultimate equity holders remain the same, and the rights of each equity holder, relative to the the others are unchanged and no non-controlling interest in the net assets are altered by the transfer. |
Under the merger accounting method the carrying values of the assets and liabilities of the parties to the combination are adjusted to fair value. The difference between the nominal value of the shares issued plus the fair value of any other consideration given, and the nominal value of the shares received in exchange are shown as a movement in the merger reserve. |
In terms of subsequent measurement of investments in subsidiaries, this will be at fair value, with changes in this fair value being recognised in the profit and loss statement. |
Taxation |
Taxation for the period comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. |
Current or deferred taxation assets and liabilities are not discounted. |
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. |
RLUK INJECTION LTD (REGISTERED NUMBER: 14391757) |
Notes to the Financial Statements - continued |
for the Period 2 October 2022 to 31 December 2023 |
2. | ACCOUNTING POLICIES - continued |
Deferred tax |
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. |
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference. |
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. |
Provisions |
Provisions are recognised when the company has an obligation at the reporting date as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation. |
Share capital |
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. |
Dividends |
Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared. |
Financial Instruments |
Recognition and measurement |
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. |
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. |
Debt instruments are subsequently measured at amortised cost. |
Impairment |
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. |
For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. |
Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised. |
RLUK INJECTION LTD (REGISTERED NUMBER: 14391757) |
Notes to the Financial Statements - continued |
for the Period 2 October 2022 to 31 December 2023 |
3. | EMPLOYEES AND DIRECTORS |
The average number of employees during the period was |
4. | FIXED ASSET INVESTMENTS |
Shares in |
group |
undertakings |
£ |
COST OR VALUATION |
Additions |
Disposals | ( |
) |
Revaluations |
At 31 December 2023 |
NET BOOK VALUE |
At 31 December 2023 |
5. | CALLED UP SHARE CAPITAL |
Allotted, issued and fully paid: |
Number: | Class: | Nominal |
value: | £ |
Ordinary A | £0.01 | 2,740,393 |