Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-312023-01-010No description of principal activitytruefalse0trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 09919573 2023-01-01 2023-12-31 09919573 2022-01-01 2022-12-31 09919573 2023-12-31 09919573 2022-12-31 09919573 c:Director1 2023-01-01 2023-12-31 09919573 d:CurrentFinancialInstruments 2023-12-31 09919573 d:CurrentFinancialInstruments 2022-12-31 09919573 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 09919573 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 09919573 d:ShareCapital 2023-12-31 09919573 d:ShareCapital 2022-12-31 09919573 d:RetainedEarningsAccumulatedLosses 2023-12-31 09919573 d:RetainedEarningsAccumulatedLosses 2022-12-31 09919573 c:FRS102 2023-01-01 2023-12-31 09919573 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 09919573 c:FullAccounts 2023-01-01 2023-12-31 09919573 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 09919573 6 2023-01-01 2023-12-31 09919573 e:PoundSterling 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure
Company registration number: 09919573







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2023


RUSHTON GROUP LTD






































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RUSHTON GROUP LTD
REGISTERED NUMBER:09919573



STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 4 
816,173
816,173

  
816,173
816,173

Current assets
  

Cash at bank and in hand
  
700,308
601,043

  
700,308
601,043

Creditors: amounts falling due within one year
 5 
(705,297)
(565,042)

Net current (liabilities)/assets
  
 
 
(4,989)
 
 
36,001

Total assets less current liabilities
  
811,184
852,174

  

Net assets
  
811,184
852,174


Capital and reserves
  

Called up share capital 
  
10,000
10,000

Profit and loss account
  
801,184
842,174

  
811,184
852,174


Page 1

 


RUSHTON GROUP LTD
REGISTERED NUMBER:09919573


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 DECEMBER 2023

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 year 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: 




................................................
G Williams
Director

Date: 2 October 2024

The notes on pages 3 to 4 form part of these financial statements.

Page 2

 


RUSHTON GROUP LTD
 


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

1.


General information

Rushton Group Ltd is a private company limited by shares incorporated in England and Wales. The address of the registered office is disclosed on the  company information page. 
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

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

Exemption from preparing consolidated financial statements

The company, and the group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and group are considered eligible for the exemption to prepare consolidated accounts.

 
2.3

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 reporting 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 reporting 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 reporting date.

 
2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.5

Financial instruments

Financial instruments are recognised in the company's Statement of Financial Position when the company becomes party to the contractual provisions of the instrument.

Page 3

 


RUSHTON GROUP LTD
 


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

2.Accounting policies (continued)

 
2.6

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees



The average monthly number of employees, including directors, during the year was 0 (2022 - 0).


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 January 2023
816,173



At 31 December 2023
816,173





5.


Creditors: Amounts falling due within one year

2023
2022
£
£

Amounts owed to group undertakings
638,982
544,982

Corporation tax
1,165
-

Other creditors
65,150
20,060

705,297
565,042


 
Page 4