Caseware UK (AP4) 2023.0.135 2023.0.135 4No description of principal activity2023-01-01false4falsetrue 03130736 2023-01-01 2023-12-31 03130736 2022-01-01 2022-12-31 03130736 2023-12-31 03130736 2022-12-31 03130736 c:CompanySecretary1 2023-01-01 2023-12-31 03130736 c:Director1 2023-01-01 2023-12-31 03130736 c:Director2 2023-01-01 2023-12-31 03130736 c:Director3 2023-01-01 2023-12-31 03130736 c:Director4 2023-01-01 2023-12-31 03130736 c:RegisteredOffice 2023-01-01 2023-12-31 03130736 d:CurrentFinancialInstruments 2023-12-31 03130736 d:CurrentFinancialInstruments 2022-12-31 03130736 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 03130736 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 03130736 d:ShareCapital 2023-12-31 03130736 d:ShareCapital 2022-12-31 03130736 d:RetainedEarningsAccumulatedLosses 2023-12-31 03130736 d:RetainedEarningsAccumulatedLosses 2022-12-31 03130736 c:FRS102 2023-01-01 2023-12-31 03130736 c:Audited 2023-01-01 2023-12-31 03130736 c:FullAccounts 2023-01-01 2023-12-31 03130736 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 03130736 c:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 03130736 2 2023-01-01 2023-12-31 03130736 e:PoundSterling 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure

Registered number: 03130736









Roseclaim Limited









Financial statements

For the Year Ended 31 December 2023

 
Roseclaim Limited
 
 
Company Information


Directors
R B H Angus 
D J Desmond 
S R Douglas 
S J Moran 




Company secretary
S J Moran



Registered number
03130736



Registered office
3 Stockport Exchange

Stockport

SK1 3GG




Independent auditors
Hurst Accountants Limited
Chartered Accountants & Statutory Auditors

3 Stockport Exchange

Stockport

Cheshire

SK1 3GG





 
Roseclaim Limited
 

Contents



Page
Balance Sheet
 
1
Notes to the Financial Statements
 
2 - 4


 
Roseclaim Limited
Registered number: 03130736

Balance Sheet
As at 31 December 2023

2023
2022
Note
£
£

Current assets
  

Debtors: amounts falling due within one year
 4 
-
812,005

Cash at bank and in hand
 5 
-
199,076

  
-
1,011,081

Creditors: amounts falling due within one year
 6 
(2,328,596)
(3,338,801)

Net current liabilities
  
 
 
(2,328,596)
 
 
(2,327,720)

Total assets less current liabilities
  
(2,328,596)
(2,327,720)

  

Net liabilities
  
(2,328,596)
(2,327,720)


Capital and reserves
  

Called up share capital 
  
200
200

Profit and loss account
  
(2,328,796)
(2,327,920)

  
(2,328,596)
(2,327,720)


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 comprehensive income 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: 

S J Moran
Director

Date: 20 September 2024

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
Roseclaim Limited
 
 
 
Notes to the Financial Statements
For the Year Ended 31 December 2023

1.


General information

Roseclaim Limited is a private company limited by shares incorporated in England & Wales. The registered office is 3 Stockport Exchange, Stockport, Cheshire, SK1 3GG.
The principal activity of the Company continues to be that of concert promotions. 

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

Going concern

The Company has net liabilities totalling £2,328,596 at 31 December 2023 (2022: £2,327,720). The directors anticipate that amounts owed to group undertakings and other creditors, totalling £2,328,596, will be waived by the respective creditors within 12 months from the date these financial statements are approved. Consequently, the directors will be able to proceed with their intention of striking the company off.
Based on the above, the directors have prepared the financial statements on a basis other than going concern.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
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. 

 
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. 

 
2.7

Creditors

Short term creditors are measured at the transaction price. 

Page 2

 
Roseclaim Limited
 
 
 
Notes to the Financial Statements
For the Year Ended 31 December 2023

2.Accounting policies (continued)

 
2.8

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans to and from related parties.


3.


Employees

The average monthly number of employees, including directors, during the year was 4 (2022 - 4).
There were no employees in the current or preceding year, other than the directors. The directors are directors of other group and related companies and their services to the Company do not occupy a significant amount of their time. As such, they have not received any remuneration for their services to the Company in the current or prior year.


4.


Debtors

2023
2022
£
£


Amounts owed by group undertakings
-
812,005



5.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
-
199,076



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Amounts owed to group undertakings
1,166,626
1,671,237

Other creditors
1,161,970
1,664,564

Accruals and deferred income
-
3,000

2,328,596
3,338,801



7.Financial commitments

The Company has future operating lease commitments of £Nil (2022: £Nil).

Page 3

 
Roseclaim Limited
 
 
 
Notes to the Financial Statements
For the Year Ended 31 December 2023

8.


Controlling party

LN-Gaiety Holdings Limited is the parent of the smallest group for which consolidated financial statements are drawn up of which the Company is a member. The registered office of LN-Gaiety Holdings Limited is 30 St. John Street, London, EC1M 4AY.


9.


Auditors' information

The auditors' report on the financial statements for the year ended 31 December 2023 was unqualified.

In their report, the auditors emphasised the following matter without qualifying their report:

Attention was drawn to note 2.2 of the financial statements. In forming their opinion on the financial statements, which is not modified, the auditors have considered the adequacy of the disclosure made in note 2.2 which explains that the directors do not consider it to be appropriate to adopt the going concern basis of accounting in preparing the financial statements.

The audit report was signed on 20 September 2024 by Helen Besant-Roberts (Senior Statutory Auditor) on behalf of Hurst Accountants Limited.

 
Page 4