Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-31truefalse12023-04-01false1No description of principal activityThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 13265169 2023-04-01 2023-12-31 13265169 2022-04-01 2023-03-31 13265169 2023-12-31 13265169 2023-03-31 13265169 c:Director1 2023-04-01 2023-12-31 13265169 d:CurrentFinancialInstruments 2023-12-31 13265169 d:CurrentFinancialInstruments 2023-03-31 13265169 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 13265169 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 13265169 d:ShareCapital 2023-12-31 13265169 d:ShareCapital 2023-03-31 13265169 d:RetainedEarningsAccumulatedLosses 2023-12-31 13265169 d:RetainedEarningsAccumulatedLosses 2023-03-31 13265169 c:FRS102 2023-04-01 2023-12-31 13265169 c:AuditExempt-NoAccountantsReport 2023-04-01 2023-12-31 13265169 c:FullAccounts 2023-04-01 2023-12-31 13265169 c:PrivateLimitedCompanyLtd 2023-04-01 2023-12-31 13265169 6 2023-04-01 2023-12-31 13265169 e:PoundSterling 2023-04-01 2023-12-31 iso4217:GBP xbrli:pure

Registered number: 13265169









R&M INVEST LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 DECEMBER 2023

 
R&M INVEST LTD
REGISTERED NUMBER: 13265169

BALANCE SHEET
AS AT 31 DECEMBER 2023

31 Dec 2023
31 Mar 2023
Note
£
£

Fixed assets
  

Investments
 4 
60
60

  
60
60

Current assets
  

Debtors: amounts falling due within one year
 5 
73,540
38,540

Cash at bank and in hand
 6 
500
500

  
74,040
39,040

Creditors: amounts falling due within one year
 7 
(79,086)
(43,486)

Net current liabilities
  
 
 
(5,046)
 
 
(4,446)

Total assets less current liabilities
  
(4,986)
(4,386)

  

Net liabilities
  
(4,986)
(4,386)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(5,086)
(4,486)

  
(4,986)
(4,386)


Page 1

 
R&M INVEST LTD
REGISTERED NUMBER: 13265169
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 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 his 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: 




Mojtaba Dehghanpour
Director

Date: 17 September 2024

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

Page 2

 
R&M INVEST LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023

1.


General information

R&M Invest Ltd is a private company limited by shares, incorporated in England and Wales. The registered office is The White House, High Street, Dereham, NR19 1DR.

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.

The following principal accounting policies have been applied:

 
2.2

Going concern

Whilst the company is in a net liabilities position, it retains the support of its shareholders and as such the director considers it appropriate to prepare the accounts on a going concern basis.

 
2.3

Valuation of investments

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 income and retained earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

 
2.4

Associates and joint ventures

Associates and Joint Ventures are held at cost less impairment.

 
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.

 
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

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.
Page 3

 
R&M INVEST LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023

2.Accounting policies (continued)


2.8
Financial instruments (continued)


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.


3.


Employees

The average monthly number of employees, including directors, during the period was 1 (2023 - 1).


4.


Fixed asset investments








Investment in joint ventures

£



Cost or valuation


At 1 April 2023
60



At 31 December 2023
60





5.


Debtors

31 Dec 2023
31 Mar 2023
£
£


Amounts owed by joint ventures and associated undertakings
73,440
38,440

Other debtors
100
100

73,540
38,540


Page 4

 
R&M INVEST LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023

6.


Cash and cash equivalents

31 Dec 2023
31 Mar 2023
£
£

Cash at bank and in hand
500
500

500
500



7.


Creditors: Amounts falling due within one year

31 Dec 2023
31 Mar 2023
£
£

Trade creditors
-
252

Other creditors
78,186
42,934

Accruals and deferred income
900
300

79,086
43,486


 
Page 5