2023-03-012024-02-292024-02-29false08913144ROSS & CASHMORE 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ROSS & CASHMORE LIMITED

Registered Number
08913144
(England and Wales)

Unaudited Financial Statements for the Year ended
29 February 2024

ROSS & CASHMORE LIMITED
Company Information
for the year from 1 March 2023 to 29 February 2024

Directors

HALE, Pippa
MISCHENDAHL, Dirk

Registered Address

Castleton Mill
Castleton Close
Leeds
LS12 2DS

Registered Number

08913144 (England and Wales)
ROSS & CASHMORE LIMITED
Balance Sheet as at
29 February 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3114,593119,781
Investments41,300,0001,300,000
1,414,5931,419,781
Current assets
Debtors51,201,2231,159,048
Cash at bank and on hand76,72128,909
1,277,9441,187,957
Creditors amounts falling due within one year6(155,372)(195,449)
Net current assets (liabilities)1,122,572992,508
Total assets less current liabilities2,537,1652,412,289
Creditors amounts falling due after one year(38,125)(18,000)
Provisions for liabilities(21,773)(45,558)
Net assets2,477,2672,348,731
Capital and reserves
Called up share capital2,087,1512,087,151
Revaluation reserve97,20097,200
Profit and loss account292,916164,380
Shareholders' funds2,477,2672,348,731
The financial statements were approved and authorised for issue by the Board of Directors on 21 October 2024, and are signed on its behalf by:
MISCHENDAHL, Dirk
Director
Registered Company No. 08913144
ROSS & CASHMORE LIMITED
Notes to the Financial Statements
for the year ended 29 February 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Going concern
The directors have reviewed the financial position of the company and they are of the consideration that the company will continue trading as a going concern.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Plant and machinery5
Vehicles4
Office Equipment3
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
2.Average number of employees

20242023
Average number of employees during the year12
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 March 23128,523
Additions27,000
Disposals(2,000)
At 29 February 24153,523
Depreciation and impairment
At 01 March 238,742
Charge for year30,221
On disposals(33)
At 29 February 2438,930
Net book value
At 29 February 24114,593
At 28 February 23119,781
4.Fixed asset investments

Total

£
Cost or valuation
At 01 March 231,300,000
At 29 February 241,300,000
Net book value
At 29 February 241,300,000
At 28 February 231,300,000
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables12,8891,463
Other debtors1,187,1631,157,585
Prepayments and accrued income1,171-
Total1,201,2231,159,048
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables56,64197,150
Bank borrowings and overdrafts8,0008,000
Taxation and social security11,574669
Finance lease and HP contracts12,500-
Other creditors59,52982,999
Accrued liabilities and deferred income7,1286,631
Total155,372195,449
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
7.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
HALE, Pippa(61,526)30,53928,099(59,086)
MISCHENDAHL, Dirk(21,473)30,5189,488(443)
(82,999)61,05737,587(59,529)