Caseware UK (AP4) 2022.0.179 2022.0.179 2023-06-302023-06-30The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false2022-07-011trueNo description of principal activity1true 07628130 2022-07-01 2023-06-30 07628130 2021-07-01 2022-06-30 07628130 2023-06-30 07628130 2022-06-30 07628130 c:Director1 2022-07-01 2023-06-30 07628130 d:CurrentFinancialInstruments 2023-06-30 07628130 d:CurrentFinancialInstruments 2022-06-30 07628130 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 07628130 d:CurrentFinancialInstruments d:WithinOneYear 2022-06-30 07628130 d:ShareCapital 2023-06-30 07628130 d:ShareCapital 2022-06-30 07628130 d:SharePremium 2023-06-30 07628130 d:SharePremium 2022-06-30 07628130 c:FRS102 2022-07-01 2023-06-30 07628130 c:AuditExempt-NoAccountantsReport 2022-07-01 2023-06-30 07628130 c:FullAccounts 2022-07-01 2023-06-30 07628130 c:PrivateLimitedCompanyLtd 2022-07-01 2023-06-30 07628130 6 2022-07-01 2023-06-30 iso4217:GBP xbrli:pure

Registered number: 07628130









ROSE DELL LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 30 JUNE 2023

 
ROSE DELL LIMITED
REGISTERED NUMBER: 07628130

BALANCE SHEET
AS AT 30 JUNE 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 4 
63,750
63,750

  
63,750
63,750

  

Creditors: amounts falling due within one year
 5 
(31,875)
(31,875)

Net current liabilities
  
 
 
(31,875)
 
 
(31,875)

Total assets less current liabilities
  
31,875
31,875

  

Net assets
  
31,875
31,875


Capital and reserves
  

Called up share capital 
  
100
100

Share premium account
  
31,775
31,775

  
31,875
31,875


Page 1

 
ROSE DELL LIMITED
REGISTERED NUMBER: 07628130
    
BALANCE SHEET (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 period in question in accordance with section 476 of the Companies Act 2006.

The Director acknowledges her 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 comprehensive income 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: 




................................................
E Dellar
Director

Date: 19 March 2024

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

Page 2

 
ROSE DELL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2023

1.


General information

Rose Dell Limited is a private Company limited by shares and incorporated in England. Its registered office is 64 New Cavendish Street, London, W1G 8TB.
The financial statements are presented in Sterling, which is the functional currency of the company.

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 Comprehensive Income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

 
2.3

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.

 
2.4

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 1 (2022 - 1).

Page 3

 
ROSE DELL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2023

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 July 2022
63,750



At 30 June 2023
63,750





5.


Creditors: Amounts falling due within one year

2023
2022
£
£

Amounts owed to group undertakings
31,875
31,875

31,875
31,875



6.


Related party transactions

Included in creditors at the year end was £31,875 (2018: £31,875) due to Dellar Davies Limited, a subsidiary Company.

 
Page 4