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Registered number: 00767895












R.L.R. GOLDSMITH LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

 

R.L.R. GOLDSMITH LIMITED

CONTENTS



Page
Company information
 
1
Balance sheet
 
2 - 3
Notes to the financial statements
 
4 - 7


 

R.L.R. GOLDSMITH LIMITED
 
COMPANY INFORMATION


Directors
R L Goldsmith 
R L R Goldsmith 




Registered number
00767895



Registered office
216/218 Main Road
Biggin Hill

Kent

TN16 3BD




Accountants
Blick Rothenberg Limited
Chartered Accountants

16 Great Queen Street

Covent Garden

London

WC2B 5AH




Page 1


 
REGISTERED NUMBER:00767895
R.L.R. GOLDSMITH LIMITED

BALANCE SHEET
AS AT 31 OCTOBER 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
3,842
11,524

Investment property
 5 
1,300,000
1,300,000

  
1,303,842
1,311,524

Current assets
  

Stocks
  
345,065
893,156

Debtors
  
88,711
108,789

Cash at bank and in hand
  
1,211,990
297,510

  
1,645,766
1,299,455

Creditors: amounts falling due within one year
  
(123,199)
(68,428)

Net current assets
  
 
 
1,522,567
 
 
1,231,027

Total assets less current liabilities
  
2,826,409
2,542,551

Creditors: amounts falling due after more than one year
  
(10,151)
(13,037)

  

Net assets
  
2,816,258
2,529,514

Page 2


 
REGISTERED NUMBER:00767895
R.L.R. GOLDSMITH LIMITED
    
BALANCE SHEET (CONTINUED)
AS AT 31 OCTOBER 2023

2023
2022
Note
£
£

Capital and reserves
  

Called up share capital 
 6 
50,002
50,002

Revaluation reserve
  
1,121,157
1,107,074

Profit and loss account
  
1,645,099
1,372,438

Total equity
  
2,816,258
2,529,514


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 profit and loss account 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: 




R L Goldsmith
Director
Date: 28 October 2024

The notes on pages 4 to 7 form part of these financial statements.

Page 3

 

R.L.R. GOLDSMITH LIMITED

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

1.


General information

R.L.R. Goldsmith Limited is a private company limited by shares incorporated in England and Wales. Its registered office and principal place of business is 216-218 Main Road, Biggin Hill, Westerham, Kent, TN16 3BD. 
The financial statements are presented in Sterling (£).

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 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:

 
2.2

Going concern

After making enquiries, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence and meet its liabilities as they fall due for the foreseeable future, being a period of at least twelve months from the date these financial statements were approved. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

 
2.3

Turnover

Turnover represents amounts receivable for services provided. It is stated at the fair value of the consideration receivable, net of value added tax and trade discounts. Sales of properties are recognised on exchange.

 
2.4

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:

Plant and machinery
-
20% straight line
Motor vehicles
-
33% 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.

Page 4

 

R.L.R. GOLDSMITH LIMITED

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

2.Accounting policies (continued)

 
2.5

Revaluation of tangible fixed assets

Individual freehold and leasehold properties are carried at current year value at fair value at the date of the revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Revaluations are undertaken with sufficient regularity to ensure the carrying amount does not differ materially from that which would be determined using fair value at the balance sheet date.
Fair values are determined from market based evidence normally undertaken by professionally qualified valuers.

Revaluation gains and losses are recognised in other comprehensive income unless losses exceed the previously recognised gains or reflect a clear consumption of economic benefits, in which case the excess losses are recognised in profit or loss.

 
2.6

Investment property

Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.

 
2.7

Stocks

Stocks are stated at the lower of cost and net realisable value.
At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.8

Cash

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

  
2.9

Share capital

Ordinary shares are classified as equity.

 
2.10

Government grants

Grants are accounted under the accruals model as permitted by FRS 102.
Grants of a revenue nature are recognised in the profit and loss account in the same period as the related expenditure.

 
2.11

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. 

 
2.12

Interest income

Interest income is recognised in profit or loss using the effective interest method.

Page 5

 

R.L.R. GOLDSMITH LIMITED

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

2.Accounting policies (continued)

 
2.13

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 4 (2022 - 6).


4.


Tangible fixed assets





Plant and machinery
Motor vehicles
Total

£
£
£



Cost 


At 1 November 2022
15,317
23,047
38,364



At 31 October 2023

15,317
23,047
38,364



Depreciation


At 1 November 2022
15,317
11,523
26,840


Charge for the year on financed assets
-
7,682
7,682



At 31 October 2023

15,317
19,205
34,522



Net book value



At 31 October 2023
-
3,842
3,842



At 31 October 2022
-
11,524
11,524

Page 6

 

R.L.R. GOLDSMITH LIMITED

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

5.


Investment property


Freehold investment property

£



Valuation


At 1 November 2022
1,300,000


Disposals
(80,000)


Surplus on revaluation
80,000



At 31 October 2023
1,300,000

The directors consider that the open market value is £1,300,000. The historical cost is £181,843 (2022: £192,652)





6.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



50,002 (2022 - 50,002) Ordinary shares of £1.00 each
50,002
50,002



7.


Related party transactions

The company has taken advantage of the exemption contained in FRS 102 section 33 "Related Party Disclosures" from disclosing transactions with entities which are a wholly owned part of the group.
Included within other debtors at the balance sheet date was £34,361 (2022: £51,935) owed to the company by the directors reflecting repayments during the year of £19,342 (2022: £42,050). Interest was charged on the overdrawn loan account at the official rate and totalled £1,768 (2022: £2,546). 

Page 7