Global Roleplay Limited 09524423 false 2023-04-01 2024-06-30 2024-06-30 The principal activity of the company is in the year under review was that of providing professional actor roleplayers for training programmes. Digita Accounts Production Advanced 6.30.9574.0 true true 09524423 2023-04-01 2024-06-30 09524423 2024-06-30 09524423 core:CurrentFinancialInstruments 2024-06-30 09524423 core:CurrentFinancialInstruments core:WithinOneYear 2024-06-30 09524423 core:OfficeEquipment 2024-06-30 09524423 bus:SmallEntities 2023-04-01 2024-06-30 09524423 bus:AuditExemptWithAccountantsReport 2023-04-01 2024-06-30 09524423 bus:FilletedAccounts 2023-04-01 2024-06-30 09524423 bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-06-30 09524423 bus:RegisteredOffice 2023-04-01 2024-06-30 09524423 bus:Director1 2023-04-01 2024-06-30 09524423 bus:Director2 2023-04-01 2024-06-30 09524423 bus:PrivateLimitedCompanyLtd 2023-04-01 2024-06-30 09524423 bus:Agent1 2023-04-01 2024-06-30 09524423 core:OfficeEquipment 2023-04-01 2024-06-30 09524423 countries:EnglandWales 2023-04-01 2024-06-30 09524423 2023-03-31 09524423 core:OfficeEquipment 2023-03-31 09524423 2022-04-01 2023-03-31 09524423 2023-03-31 09524423 core:CurrentFinancialInstruments 2023-03-31 09524423 core:CurrentFinancialInstruments core:WithinOneYear 2023-03-31 09524423 core:OfficeEquipment 2023-03-31 iso4217:GBP xbrli:pure

Registration number: 09524423

Global Roleplay Limited

Unaudited Filleted Financial Statements

for the Period from 1 April 2023 to 30 June 2024

 

Global Roleplay Limited

Contents

Company Information

1

Accountants' Report

2

Statement of Financial Position

3

Notes to the Unaudited Financial Statements

4 to 8

 

Global Roleplay Limited

Company Information

Directors

J Chaloner

M Abbott

Registered office

D S House
306 High Street
Croydon
Surrey
CR0 1NG

Accountants

DSK Partners LLP
Chartered Accountants
D S House
306 High Street
Croydon
Surrey
CR0 1NG

 

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Global Roleplay Limited
for the Period Ended 30 June 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Global Roleplay Limited for the period ended 30 June 2024 as set out on pages 3 to 8 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Global Roleplay Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Global Roleplay Limited and state those matters that we have agreed to state to the Board of Directors of Global Roleplay Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Global Roleplay Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Global Roleplay Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Global Roleplay Limited. You consider that Global Roleplay Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the accounts of Global Roleplay Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................

DSK Partners LLP
Chartered Accountants
D S House
306 High Street
Croydon
Surrey
CR0 1NG

9 October 2024

 

Global Roleplay Limited

(Registration number: 09524423)
Statement of Financial Position as at 30 June 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

4

-

467

Current assets

 

Debtors

5

20,245

8,240

Cash at bank and in hand

 

38,677

19,923

 

58,922

28,163

Creditors: Amounts falling due within one year

6

(58,721)

(28,428)

Net current assets/(liabilities)

 

201

(265)

Net assets

 

201

202

Capital and reserves

 

Called up share capital

200

200

Retained earnings

1

2

Shareholders' funds

 

201

202

For the financial period ending 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the Board on 9 October 2024 and signed on its behalf by:
 

J Chaloner
Director

   
     
 

Global Roleplay Limited

Notes to the Unaudited Financial Statements for the Period from 1 April 2023 to 30 June 2024

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
D S House
306 High Street
Croydon
Surrey
CR0 1NG
England

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The presentation currency of the financial statements is Pound Sterling (£) rounded to the nearest Pound.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

 

Global Roleplay Limited

Notes to the Unaudited Financial Statements for the Period from 1 April 2023 to 30 June 2024 (continued)

2

Accounting policies (continued)

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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 taxable income.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Office equipment

33% Straight line method

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

 

Global Roleplay Limited

Notes to the Unaudited Financial Statements for the Period from 1 April 2023 to 30 June 2024 (continued)

2

Accounting policies (continued)

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Financial instruments

Classification
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities, or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
 

3

Staff numbers

The average number of persons employed by the company (including directors) during the period, was 2 (2023 - 2).

 

Global Roleplay Limited

Notes to the Unaudited Financial Statements for the Period from 1 April 2023 to 30 June 2024 (continued)

4

Tangible assets

Office equipment
£

Total
£

Cost or valuation

At 1 April 2023

4,015

4,015

At 30 June 2024

4,015

4,015

Depreciation

At 1 April 2023

3,548

3,548

Charge for the period

467

467

At 30 June 2024

4,015

4,015

Carrying amount

At 30 June 2024

-

-

At 31 March 2023

467

467

5

Debtors

Current

2024
£

2023
£

Trade debtors

20,245

8,240

 

20,245

8,240

 

Global Roleplay Limited

Notes to the Unaudited Financial Statements for the Period from 1 April 2023 to 30 June 2024 (continued)

6

Creditors

Creditors: amounts falling due within one year

2024
£

2023
£

Due within one year

Trade creditors

2,282

875

Taxation and social security

43,557

23,571

Accruals and deferred income

1,028

850

Other creditors

11,854

3,132

58,721

28,428