Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-312023-04-01falseHolding company22truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 03547275 2023-04-01 2024-03-31 03547275 2022-04-01 2023-03-31 03547275 2024-03-31 03547275 2023-03-31 03547275 c:Director1 2023-04-01 2024-03-31 03547275 c:Director2 2023-04-01 2024-03-31 03547275 d:Buildings 2023-04-01 2024-03-31 03547275 d:Buildings 2024-03-31 03547275 d:Buildings 2023-03-31 03547275 d:Buildings d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 03547275 d:CurrentFinancialInstruments 2024-03-31 03547275 d:CurrentFinancialInstruments 2023-03-31 03547275 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 03547275 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 03547275 d:ShareCapital 2024-03-31 03547275 d:ShareCapital 2023-03-31 03547275 d:RetainedEarningsAccumulatedLosses 2024-03-31 03547275 d:RetainedEarningsAccumulatedLosses 2023-03-31 03547275 c:FRS102 2023-04-01 2024-03-31 03547275 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 03547275 c:FullAccounts 2023-04-01 2024-03-31 03547275 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 03547275 6 2023-04-01 2024-03-31 03547275 e:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure
Registered number: 03547275






RUGGLES AND JEFFERY HOLDINGS LIMITED
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024










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RUGGLES AND JEFFERY HOLDINGS LIMITED
REGISTERED NUMBER:03547275

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
153,628
159,530

Investments
 5 
10,000
10,000

  
163,628
169,530

Current assets
  

Debtors: amounts falling due within one year
 6 
29,906
-

Cash at bank and in hand
 7 
65,668
41,135

  
95,574
41,135

Creditors: amounts falling due within one year
 8 
(10,071)
(29,410)

Net current assets
  
 
 
85,503
 
 
11,725

Total assets less current liabilities
  
249,131
181,255

  

Net assets
  
249,131
181,255


Capital and reserves
  

Called up share capital 
  
10,000
10,000

Profit and loss account
  
239,131
171,255

  
249,131
181,255


Page 1

 
RUGGLES AND JEFFERY HOLDINGS LIMITED
REGISTERED NUMBER:03547275
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2024

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: 




B W Ruggles
I H Jeffery
Director
Director


Date: 15 October 2024

Page 2

 
RUGGLES AND JEFFERY HOLDINGS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

Ruggles and Jeffery Holdings Limited is a private company limited by shares, incorporated in England an Wales.  Its registered office is Millhouse, 32-38 East Street, Rochford, Essex, SS4 1DB.
The principal activity of the company continued to be that of a holding company of Ruggles & Jeffery Limited.

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

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.

 
2.4

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.

Page 3

 
RUGGLES AND JEFFERY HOLDINGS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Freehold property
-
2%
straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.6

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.8

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.

 
2.9

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.

 
2.10

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.

Page 4

 
RUGGLES AND JEFFERY HOLDINGS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

3.


Employees




The average monthly number of employees, including directors, during the year was 2 (2023 - 2).


4.


Tangible fixed assets





Freehold property

£



Cost or valuation


At 1 April 2023
295,100



At 31 March 2024

295,100



Depreciation


At 1 April 2023
135,570


Charge for the year on owned assets
5,902



At 31 March 2024

141,472



Net book value



At 31 March 2024
153,628



At 31 March 2023
159,530


5.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 April 2023
10,000



At 31 March 2024
10,000




Page 5

 
RUGGLES AND JEFFERY HOLDINGS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

6.


Debtors

2024
2023
£
£


Amounts owed by group undertakings
29,906
-

29,906
-



7.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
65,668
41,135

65,668
41,135



8.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
-
19,339

Taxation and social security
9,260
9,315

Accruals and deferred income
811
756

10,071
29,410


 
Page 6