Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-31No description of principal activity2023-01-01false40falsetrue 14819224 2022-12-31 14819224 2023-01-01 2023-12-31 14819224 2022-04-21 2023-04-20 14819224 2023-12-31 14819224 c:Director1 2023-01-01 2023-12-31 14819224 c:Director2 2023-01-01 2023-12-31 14819224 c:Director3 2023-01-01 2023-12-31 14819224 c:Director4 2023-01-01 2023-12-31 14819224 c:RegisteredOffice 2023-01-01 2023-12-31 14819224 d:CurrentFinancialInstruments 2023-12-31 14819224 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 14819224 d:ShareCapital 2023-12-31 14819224 d:RetainedEarningsAccumulatedLosses 2023-12-31 14819224 c:FRS102 2023-01-01 2023-12-31 14819224 c:Audited 2023-01-01 2023-12-31 14819224 c:FullAccounts 2023-01-01 2023-12-31 14819224 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 14819224 c:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure
Company registration number: 14819224







FINANCIAL STATEMENTS
FOR THE PERIOD ENDED
31 DECEMBER 2023


CONSTELLATION RFB LIMITED






































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CONSTELLATION RFB LIMITED
 


 
COMPANY INFORMATION


Directors
K Cooper 
D Pennington 
N Rouzaud 
A Sheikh 




Registered number
14819224



Registered office
67 Brook Street
London

W1K 4NJ




Independent auditors
Menzies LLP
Chartered Accountants & Statutory Auditor

Ashcombe House

5 The Crescent

Leatherhead

Surrey

KT22 8DY





 


CONSTELLATION RFB LIMITED
 



CONTENTS



Page
Statement of financial position
1
Notes to the financial statements
2 - 3


 


CONSTELLATION RFB LIMITED
REGISTERED NUMBER:14819224



STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2023

2023
Note
£

  

  

Creditors: amounts falling due within one year
 5 
(137,652)

Net current (liabilities)/assets
  
 
 
(137,652)

Total assets less current liabilities
  
(137,652)

  

Net (liabilities)/assets
  
(137,652)


Capital and reserves
  

Allotted, called up and fully paid share capital
  
1

Profit and loss account
  
(137,653)

  
(137,652)


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: 




D Pennington
Director

Date: 24 September 2024

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

Page 1

 


CONSTELLATION RFB LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023

1.


General information

Constellation RFB Limited is a private Company limited by shares and incorporated in England and Wales. The address of the registered office is given in the company information page of these financial statements. 


2.


Reporting period

These financial statements are prepared for the period from the date of incorporation on 21 April 2023 to 31 December 2023. This is to bring the year end in line with the Group.

3.Accounting policies

 
3.1

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:

 
3.2

Going concern

As at 31 December 2023 the Company had net current liabilities of £137,652. The Company relies upon the continuing support of the parent company who has expressed willingness to provide such support for the foreseeable future to enable the Company to continue operations.
 Consequently, the directors adopt the going concern basis of accounting in preparing the financial statements.

 
3.3

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP and rounded to the nearest £.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of income and retained earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

Page 2

 


CONSTELLATION RFB LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023

3.Accounting policies (continued)

 
3.4

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

 
3.5

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 and loans to related parties.


4.


Employees

The average monthly number of employees, including directors, during the period was 4.


5.


Creditors: Amounts falling due within one year

2023
£

Trade creditors
21,307

Amounts owed to group undertakings
93,831

Other taxation and social security
10,264

Other creditors
2,400

Accruals and deferred income
9,850

137,652



6.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £1,200. Contributions totalling £2,400 are payable to the fund at the reporting date and are included in creditors.


7.


Auditors' information

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

The audit report was signed on 24 September 2024 by Caroline Milton (Senior statutory auditor) on behalf of Menzies LLP.

Page 3