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Registered Number: 07875881
England and Wales

 

 

 

RSM RETAIL LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 January 2023

End date: 31 December 2023
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 4 162    190 
162    190 
Current assets      
Debtors   2,566 
Cash at bank and in hand 235,641    206,273 
235,641    208,839 
Creditors: amount falling due within one year (79,684)   (61,892)
Net current assets 155,957    146,947 
 
Total assets less current liabilities 156,119    147,137 
Creditors: amount falling due after more than one year (2)  
Net assets 156,117    147,137 
 

Capital and reserves
     
Called up share capital 1    1 
Profit and loss account 156,116    147,136 
Shareholders' funds 156,117    147,137 
 


For the year ended 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 18 September 2024 and were signed by:


-------------------------------
Robert Martin
Director
1
General Information
Rsm Retail Limited is a private company, limited by shares, registered in England and Wales, registration number 07875881, registration address The Counting House 4A Moss Lane, Swinton, Manchester, M27 9SA. The trading address of the company is 17 Heron Drive, Manchester, M34 5QX.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 15% Reducing Balance
2.

Average number of employees

1
Average number of employees during the year was 1 (2022 : 1).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 January 2023 10,500    10,500 
Additions  
Disposals  
At 31 December 2023 10,500    10,500 
Amortisation
At 01 January 2023 10,500    10,500 
Charge for year  
On disposals  
At 31 December 2023 10,500    10,500 
Net book values
At 31 December 2023  
At 31 December 2022  


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Total
  £   £
At 01 January 2023 1,134    1,134 
Additions  
Disposals  
At 31 December 2023 1,134    1,134 
Depreciation
At 01 January 2023 944    944 
Charge for year 28    28 
On disposals  
At 31 December 2023 972    972 
Net book values
Closing balance as at 31 December 2023 162    162 
Opening balance as at 01 January 2023 190    190 


2