Caseware UK (AP4) 2023.0.135 2023.0.135 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.truetrue2023-01-01falseNo description of principal activity35 09381847 2023-01-01 2023-12-31 09381847 2022-01-01 2022-12-31 09381847 2023-12-31 09381847 2022-12-31 09381847 c:Director1 2023-01-01 2023-12-31 09381847 d:CurrentFinancialInstruments 2023-12-31 09381847 d:CurrentFinancialInstruments 2022-12-31 09381847 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 09381847 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 09381847 d:ShareCapital 2023-12-31 09381847 d:ShareCapital 2022-12-31 09381847 d:CapitalRedemptionReserve 2023-12-31 09381847 d:CapitalRedemptionReserve 2022-12-31 09381847 d:RetainedEarningsAccumulatedLosses 2023-12-31 09381847 d:RetainedEarningsAccumulatedLosses 2022-12-31 09381847 c:FRS102 2023-01-01 2023-12-31 09381847 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 09381847 c:FullAccounts 2023-01-01 2023-12-31 09381847 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 09381847 6 2023-01-01 2023-12-31 09381847 e:PoundSterling 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure

Registered number: 09381847









Rowlinson Developments Limited







Unaudited

Financial statements

Information for filing with the registrar

For the year ended 31 December 2023

 
Rowlinson Developments Limited
Registered number: 09381847

Balance Sheet
As at 31 December 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 4 
3
3

Current assets
  

Debtors: amounts falling due within one year
 5 
87,518
331,519

Cash at bank and in hand
 6 
6,005
67,325

  
93,523
398,844

Creditors: amounts falling due within one year
 7 
(34,636)
(30,015)

Net current assets
  
 
 
58,887
 
 
368,829

  

Net assets
  
58,890
368,832


Capital and reserves
  

Called up share capital 
  
400
800

Capital redemption reserve
  
600
200

Profit and loss account
  
57,890
367,832

  
58,890
368,832


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: 




D S Chilton
Director

Date: 25 April 2024

The notes on pages 3 to 4 form part of these financial statements.
Page 1

 
Rowlinson Developments Limited
Registered number: 09381847
    
Balance Sheet (continued)
As at 31 December 2023


Page 2

 
Rowlinson Developments Limited
 
 
 
Notes to the Financial Statements
For the year ended 31 December 2023

1.


General information

Rowlinson Developments Limited is a private company limited by shares and incorporated in England. The address of the registered office and principal place of business is Gardale House, 118b Gatley Road, Gatley, Cheadle, SK8 4AU. The company's registered number is 09381847.

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

Exemption from preparing consolidated financial statements

The company, and the group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and group are considered eligible for the exemption to prepare consolidated accounts.

 
2.3

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.

  
2.4

Functional and presentational currency

The company's functional and presentational currency is GBP. 

 
2.5

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
2.6

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from related parties and investments in non-puttable ordinary shares.


3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2022 -5).

Page 3

 
Rowlinson Developments Limited
 
 
 
Notes to the Financial Statements
For the year ended 31 December 2023

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 January 2023
3



At 31 December 2023
3





5.


Debtors

2023
2022
£
£


Other debtors
87,518
331,519



6.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
6,005
67,325



7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Corporation tax
-
22,798

Other creditors
32,686
353

Accruals and deferred income
1,950
6,864

34,636
30,015


 
Page 4