Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-310true22023-08-04trueHolding Companyfalsefalse 15050035 2023-08-03 15050035 2023-08-04 2023-12-31 15050035 2022-09-01 2023-08-03 15050035 2023-12-31 15050035 c:Director2 2023-08-04 2023-12-31 15050035 d:CurrentFinancialInstruments 2023-12-31 15050035 d:CurrentFinancialInstruments 2023-08-03 15050035 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 15050035 d:ShareCapital 2023-08-04 2023-12-31 15050035 d:ShareCapital 2023-12-31 15050035 d:RetainedEarningsAccumulatedLosses 2023-08-04 2023-12-31 15050035 d:RetainedEarningsAccumulatedLosses 2023-12-31 15050035 c:EntityHasNeverTraded 2023-08-04 2023-12-31 15050035 c:FRS102 2023-08-04 2023-12-31 15050035 c:AuditExempt-NoAccountantsReport 2023-08-04 2023-12-31 15050035 c:FullAccounts 2023-08-04 2023-12-31 15050035 c:PrivateLimitedCompanyLtd 2023-08-04 2023-12-31 15050035 6 2023-08-04 2023-12-31 15050035 e:PoundSterling 2023-08-04 2023-12-31 iso4217:GBP xbrli:pure

Registered number: 15050035









RF HOLDCO LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 DECEMBER 2023

 
RF HOLDCO LTD
REGISTERED NUMBER: 15050035

BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
Note
£

Fixed assets
  

Investments
  
75,501

  
75,501

Current assets
  

Debtors: amounts falling due within one year
  
2

Cash at bank and in hand
 5 
298

  
300

Creditors: amounts falling due within one year
  
(75,803)

Net current (liabilities)/assets
  
 
 
(75,503)

Total assets less current liabilities
  
(2)

  

Net (liabilities)/assets
  
(2)


Capital and reserves
  

Called up share capital 
  
300

Profit and loss account
  
(302)

  
(2)


For the period ended 31 December 2023 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

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 profit and loss account 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: 



Page 1

 
RF HOLDCO LTD
REGISTERED NUMBER: 15050035
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2023


D J Ring
Director

Date: 13 August 2024

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



Comprehensive income for the period

Loss for the period
-
(302)
(302)


Contributions by and distributions to owners

Shares issued during the period
300
-
300


At 31 December 2023
300
(302)
(2)

The notes on pages 3 to 6 form part of these financial statements.
Page 2

 
RF HOLDCO LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023

1.


General information

RF Holdco Ltd is a company/partnership limited by shares and incorporated in England & Wales under the Companies Act 2006. The address of the registered office is given on the Company information page. The nature of the Company's operations and its principal activities are set out in the Directors’ report.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

 
2.2

Going concern

Enter text here regarding going concern basis...

 
2.3

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 Profit and loss account for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less 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.

 
2.4

Associates and joint ventures

Associates and Joint Ventures are held at cost less impairment.

 
2.5

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.

 
2.6

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.

 
2.7

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

The Company has elected to apply the recognition and measurement provisions of IFRS 9 Financial Instruments (as adopted by the UK Endorsement Board) with the disclosure requirements of Sections
Page 3

 
RF HOLDCO LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023

2.Accounting policies (continued)


2.7
Financial instruments (continued)

11 and 12 and the other presentation requirements of FRS 102.

Financial instruments are recognised in the Company's Balance sheet when the Company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.

Financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instruments any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other payables, bank loans and other loans are initially measured at their transaction price after transaction costs. When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade payables are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade payables are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade payables are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

Page 4

 
RF HOLDCO LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023

3.


Fixed asset investments





Investments

£



Cost or valuation


Additions
75,503


Disposals
(2)



At 31 December 2023
75,501





4.


Debtors

2023
2023
£
£


Amounts owed by group undertakings
2
-

2
-



5.


Cash and cash equivalents

2023
£

Cash at bank and in hand
298

298



6.


Creditors: Amounts falling due within one year

2023
2023
£
£

Amounts owed to group undertakings
13,103
-

Other creditors
62,200
-

Accruals and deferred income
500
-

75,803
-


Page 5

 
RF HOLDCO LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023

7.


Related party transactions

Included in other creditors there is an amount of £13,103 owed to companies which form part of the same group, an amount of £200 owed to the directors and an amount of £62,000 owed to other associated  companies.

 
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