Caseware UK (AP4) 2022.0.179 2022.0.179 2023-07-312023-07-312022-08-01falseThe principle activity of the company during the year was that of consulting on property developments projects.11falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 09140462 2022-08-01 2023-07-31 09140462 2021-08-01 2022-07-31 09140462 2023-07-31 09140462 2022-07-31 09140462 c:Director1 2022-08-01 2023-07-31 09140462 d:CurrentFinancialInstruments 2023-07-31 09140462 d:CurrentFinancialInstruments 2022-07-31 09140462 d:CurrentFinancialInstruments d:WithinOneYear 2023-07-31 09140462 d:CurrentFinancialInstruments d:WithinOneYear 2022-07-31 09140462 d:ShareCapital 2023-07-31 09140462 d:ShareCapital 2022-07-31 09140462 d:RetainedEarningsAccumulatedLosses 2023-07-31 09140462 d:RetainedEarningsAccumulatedLosses 2022-07-31 09140462 c:OrdinaryShareClass1 2022-08-01 2023-07-31 09140462 c:OrdinaryShareClass1 2023-07-31 09140462 c:OrdinaryShareClass1 2022-07-31 09140462 c:FRS102 2022-08-01 2023-07-31 09140462 c:AuditExempt-NoAccountantsReport 2022-08-01 2023-07-31 09140462 c:FullAccounts 2022-08-01 2023-07-31 09140462 c:PrivateLimitedCompanyLtd 2022-08-01 2023-07-31 09140462 e:PoundSterling 2022-08-01 2023-07-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 09140462









ROSEBROOK DEVELOPMENTS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2023

 
ROSEBROOK DEVELOPMENTS LIMITED
REGISTERED NUMBER: 09140462

BALANCE SHEET
AS AT 31 JULY 2023

2023
2022
Note
£
£

  

CURRENT ASSETS
  

Debtors: amounts falling due within one year
 4 
48,000
45,000

Cash at bank and in hand
  
105,706
81,869

  
153,706
126,869

Creditors: amounts falling due within one year
 5 
(87,628)
(46,540)

NET CURRENT ASSETS
  
 
 
66,078
 
 
80,329

TOTAL ASSETS LESS CURRENT LIABILITIES
  
66,078
80,329

  

NET ASSETS
  
66,078
80,329


CAPITAL AND RESERVES
  

Called up share capital 
 6 
10
10

Profit and loss account
  
66,068
80,319

  
66,078
80,329


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 year 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 income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

Page 1

 
ROSEBROOK DEVELOPMENTS LIMITED
REGISTERED NUMBER: 09140462
    
BALANCE SHEET (CONTINUED)
AS AT 31 JULY 2023

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




H R Shaw
Director

Date: 2 April 2024

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

Page 2

 
ROSEBROOK DEVELOPMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

1.


GENERAL INFORMATION

Rosebrook Developments Limited is a private company limited by shares and incorporated in England and Wales. Its registered office is Salisbury House, Station Road, Cambridge, CB1 2LA. The Company's trading address is Brook House, Church Lane, Leighton Bromswold, Huntingdon, Cambridgeshire, PE28 5AX.
The Company's functional and presentational currency is GBP. 

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

TURNOVER

Turnover comprises revenue recognised by the Company in respect of property development consultancy services supplied during the year, exclusive of Value Added Tax.

 
2.3

PENSIONS

DEFINED CONTRIBUTION PENSION PLAN

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
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.

 
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.

Page 3

 
ROSEBROOK DEVELOPMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

2.ACCOUNTING POLICIES (CONTINUED)

 
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

DIVIDENDS

Equity dividends are recognised when they become legally payable. 


3.


EMPLOYEES

2023
2022
£
£

Wages and salaries
9,100
9,100

Cost of defined contribution scheme
60,000
40,000

69,100
49,100


The average monthly number of employees, including directors, during the year was 1 (2022 -1).


4.


DEBTORS

2023
2022
£
£


Trade debtors
48,000
45,000

48,000
45,000


Page 4

 
ROSEBROOK DEVELOPMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

5.


CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2023
2022
£
£

Trade creditors
1,228
360

Corporation tax
19,163
18,525

Other taxation and social security
12,217
13,932

Other creditors
53,270
12,148

Accruals and deferred income
1,750
1,575

87,628
46,540



6.


SHARE CAPITAL

2023
2022
£
£
ALLOTTED, CALLED UP AND FULL PAID



10 (2022 -10) Ordinary shares of £1 each
10
10


 
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