Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-302024-04-30false2023-04-13falsetrueNo description of principal activity3The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 14799066 2023-04-12 14799066 2023-04-13 2024-04-30 14799066 2022-04-13 2023-04-12 14799066 2024-04-30 14799066 c:Director1 2023-04-13 2024-04-30 14799066 d:CurrentFinancialInstruments 2024-04-30 14799066 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 14799066 d:ShareCapital 2024-04-30 14799066 d:RetainedEarningsAccumulatedLosses 2024-04-30 14799066 c:FRS102 2023-04-13 2024-04-30 14799066 c:AuditExempt-NoAccountantsReport 2023-04-13 2024-04-30 14799066 c:FullAccounts 2023-04-13 2024-04-30 14799066 c:PrivateLimitedCompanyLtd 2023-04-13 2024-04-30 14799066 d:AcceleratedTaxDepreciationDeferredTax 2024-04-30 14799066 2 2023-04-13 2024-04-30 14799066 6 2023-04-13 2024-04-30 14799066 e:PoundSterling 2023-04-13 2024-04-30 iso4217:GBP xbrli:pure

Registered number: 14799066









RUSSELL MOOR LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 30 APRIL 2024

 
RUSSELL MOOR LIMITED
REGISTERED NUMBER: 14799066

BALANCE SHEET
AS AT 30 APRIL 2024

30 April
2024
Note
£

Fixed assets
  

Investments
 4 
884,851

  
884,851

Current assets
  

Cash at bank and in hand
 5 
302,587

  
302,587

Creditors: amounts falling due within one year
 6 
(1,123,127)

Net current (liabilities)/assets
  
 
 
(820,540)

Total assets less current liabilities
  
64,311

Provisions for liabilities
  

Deferred tax
  
(10,408)

  
 
 
(10,408)

Net assets
  
53,903


Capital and reserves
  

Called up share capital 
  
200

Profit and loss account
  
53,703

  
53,903


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 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 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: 

Page 1

 
RUSSELL MOOR LIMITED
REGISTERED NUMBER: 14799066
    
BALANCE SHEET (CONTINUED)
AS AT 30 APRIL 2024








................................................
A Chadha
Director
Date: 24 September 2024

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

Page 2

 
RUSSELL MOOR LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 APRIL 2024

1.


General information

Russell Moor Limited is a company limited by shares incorporated in England and Wales within the United Kingdom.
The company's principal activity is that of investment holding company.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

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

Interest income

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

 
2.3

Current and deferred taxation

The tax expense for the period comprises current and deferred tax. 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.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Page 3

 
RUSSELL MOOR LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
2.4

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 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.

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.

 
2.5

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

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.


3.


Employees

2024
£

Wages and salaries
6,285

6,285


The average monthly number of employees, including directors, during the period was 3.

Page 4

 
RUSSELL MOOR LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 APRIL 2024

4.


Fixed asset investments








Listed investments

£



Cost or valuation


Additions
830,074


Revaluations
54,777



At 30 April 2024
884,851





5.


Cash and cash equivalents

30 April
2024
£

Cash at bank and in hand
302,587

302,587



6.


Creditors: Amounts falling due within one year

30 April
2024
£

Other creditors
1,123,127

1,123,127



7.


Deferred taxation




2024


£






Charged to profit or loss
(10,408)



At end of year
(10,408)

Page 5

 
RUSSELL MOOR LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 APRIL 2024
 
7.Deferred taxation (continued)

The deferred taxation balance is made up as follows:

30 April
2024
£


Accelerated capital allowances
(10,408)

(10,408)

 
Page 6