Caseware UK (AP4) 2023.0.135 2023.0.135 2024-01-312024-01-312023-01-19The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false1truetruefalse 14604858 2023-01-18 14604858 2023-01-19 2024-01-31 14604858 2022-01-19 2023-01-18 14604858 2024-01-31 14604858 c:Director1 2023-01-19 2024-01-31 14604858 d:CurrentFinancialInstruments 2024-01-31 14604858 d:CurrentFinancialInstruments d:WithinOneYear 2024-01-31 14604858 d:ShareCapital 2023-01-19 2024-01-31 14604858 d:ShareCapital 2024-01-31 14604858 d:RetainedEarningsAccumulatedLosses 2023-01-19 2024-01-31 14604858 d:RetainedEarningsAccumulatedLosses 2024-01-31 14604858 c:OrdinaryShareClass1 2023-01-19 2024-01-31 14604858 c:OrdinaryShareClass1 2024-01-31 14604858 c:FRS102 2023-01-19 2024-01-31 14604858 c:AuditExempt-NoAccountantsReport 2023-01-19 2024-01-31 14604858 c:FullAccounts 2023-01-19 2024-01-31 14604858 c:PrivateLimitedCompanyLtd 2023-01-19 2024-01-31 14604858 e:PoundSterling 2023-01-19 2024-01-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 14604858










DESERT ROSE CONSULTING LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD 19 JANUARY 2023 TO 31 JANUARY 2024

 
DESERT ROSE CONSULTING LIMITED
REGISTERED NUMBER: 14604858

BALANCE SHEET
AS AT 31 JANUARY 2024

2024
Note
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
11,325

Cash at bank and in hand
 5 
10,569

  
21,894

Creditors: amounts falling due within one year
  
(15,560)

Net current assets
  
 
 
6,334

  

Net assets
  
6,334


Capital and reserves
  

Called up share capital 
 7 
100

Profit and loss account
  
6,234

  
6,334


The director considers 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 director acknowledges his 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 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: 




B Shah
Director

Date: 9 October 2024

The notes on pages 3 to 5 form part of these financial statements.

Page 1

 
DESERT ROSE CONSULTING LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE PERIOD ENDED 31 JANUARY 2024


Called up share capital
Profit and loss account
Total equity

£
£
£


Comprehensive income for the period

Profit for the period
-
41,234
41,234


Contributions by and distributions to owners

Dividends: Equity capital
-
(35,000)
(35,000)

Shares issued during the period
100
-
100


At 31 January 2024
100
6,234
6,334

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
DESERT ROSE CONSULTING LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JANUARY 2024

1.


General information

Desert Rose Consulting Limited is a private company, limited by shares, incorporated in England and Wales. The address of its registered office is 17 St. Lawrence Drive, Pinner, HA5 2RL.

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

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
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 balance sheet date in the countries where the Company operates and generates income.

 
2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment.

 
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.

Page 3

 
DESERT ROSE CONSULTING LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JANUARY 2024

2.Accounting policies (continued)

 
2.6

Creditors

Short-term creditors are measured at the transaction price. 

 
2.7

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

Period Ended 31 January 2024
£

Wages and salaries
4,000


The average monthly number of employees, including directors, during the period was 1.


4.


Debtors

2024
£


Trade debtors
11,040

Other debtors
13

Prepayments and accrued income
272

11,325



5.


Cash and cash equivalents

2024
£

Cash at bank and in hand
10,569


Page 4

 
DESERT ROSE CONSULTING LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JANUARY 2024

6.


Creditors: Amounts falling due within one year

2024
£

Corporation tax
9,966

Other creditors
2,008

Accruals and deferred income
3,586

15,560



7.


Share capital

2024
£
Allotted, called up and fully paid


100 Ordinary shares of £1 each
100


During the period, 100 Ordinary share of £1 each were allotted and fully paid at par for cash consideration, being the initial subscriber share capital upon incorporation.


8.


Related party transactions

At the balance sheet date the balance due to the director was £2,008.


Page 5