Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-310No description of principal activity0truefalse2023-04-01trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 03529509 2023-04-01 2024-03-31 03529509 2024-03-31 03529509 2022-04-01 2023-03-31 03529509 2023-03-31 03529509 c:Director1 2023-04-01 2024-03-31 03529509 c:Director3 2023-04-01 2024-03-31 03529509 c:Director4 2023-04-01 2024-03-31 03529509 c:Director5 2023-04-01 2024-03-31 03529509 c:RegisteredOffice 2023-04-01 2024-03-31 03529509 d:CurrentFinancialInstruments 2024-03-31 03529509 d:CurrentFinancialInstruments 2023-03-31 03529509 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 03529509 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 03529509 d:ShareCapital 2024-03-31 03529509 d:ShareCapital 2023-03-31 03529509 d:RetainedEarningsAccumulatedLosses 2024-03-31 03529509 d:RetainedEarningsAccumulatedLosses 2023-03-31 03529509 c:FRS102 2023-04-01 2024-03-31 03529509 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 03529509 c:FullAccounts 2023-04-01 2024-03-31 03529509 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure
Company registration number: 03529509







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MARCH 2024


RAIGERSFIELD CAPITAL LIMITED






































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RAIGERSFIELD CAPITAL LIMITED
 


 
COMPANY INFORMATION


Directors
P H Swatman 
E H Swatman-Manasa 
R J Crouch 
R O Swatman 




Registered number
03529509



Registered office
Creek End Smugglers Lane
Bosham

Chichester

W Sussex

PO18 8QP




Accountants
Menzies LLP
Chartered Accountants

Midas House

62 Goldsworth Road

Woking

Surrey

GU21 6LQ





 


RAIGERSFIELD CAPITAL LIMITED
 



CONTENTS



Page
Statement of Financial Position
1 - 2
Notes to the Financial Statements
3 - 4


 


RAIGERSFIELD CAPITAL LIMITED
REGISTERED NUMBER:03529509



STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2024

2024
2023
Note
£
£

  

Current assets
  

Stocks
  
505,967
493,689

Debtors: amounts falling due within one year
 4 
-
200

Bank and cash balances
  
3,930
16,246

  
509,897
510,135

Creditors: amounts falling due within one year
 5 
(971,108)
(972,829)

Net current liabilities
  
 
 
(461,211)
 
 
(462,694)

Total assets less current liabilities
  
(461,211)
(462,694)

  

Net liabilities
  
(461,211)
(462,694)


Capital and reserves
  

Called up share capital 
  
1,000
1,000

Profit and loss account
  
(462,211)
(463,694)

  
(461,211)
(462,694)


Page 1

 


RAIGERSFIELD CAPITAL LIMITED
REGISTERED NUMBER:03529509


    
STATEMENT OF FINANCIAL POSITION (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: 




................................................
P H Swatman
Director

Date: 27 November 2024

The notes on pages 3 to 4 form part of these financial statements.

Page 2

 


RAIGERSFIELD CAPITAL LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

Raigersfield Capital Limited is a private company limited by shares incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of its registered office and principal place of business is disclosed on the company information page.
The company's functional and presentational currency is GBP.

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

The directors have a reasonable expectation that the company has adequate resources to continue operational existence for the foreseeable future.  P H Swatman, a director and shareholder of the company, is continuing to support the company and provide working capital to enable the company to continue as a going concern. The amount included in other creditors of £967,208 as due to P H Swatman will not be repaid until the company has sufficient resources. 

 
2.3

Revenue

Turnover is the amount receivable by the company from securities sold during the period.
Turnover also includes the net gain from CFD (Contract for Difference) trading which is the net received after the deduction of commissions and financing charges.

 
2.4

Stocks

Stock are stated using the alternative accounting rules. The company deals in shares, contracts for difference and traded options.  All of these securities are stated at fair value as provided by external independent brokers using values taken from the London Stock Exchange.

 
2.5

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

  
2.6

Options

Profits and losses arising from trading in options are calculated as the difference in account value at the beginning and end of each accounting year as calculated by the company's option brokers. These calculations reflect the market value of options written at each date. Such market values take into account the difference between market price of the underlying relevant security and the option exercise price and the portion of option terms which are unexpired.


3.


Employees

The average monthly number of employees other than directors, during the year was 0 (2023 - 0).

Page 3

 


RAIGERSFIELD CAPITAL LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

4.


Debtors

2024
2023
£
£


Accrued income
-
200

-
200



5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
-
1

Other creditors
967,208
969,288

Accruals and deferred income
3,900
3,540

971,108
972,829



6.


Related party transactions

Included within other creditors is an amount owed to a director at 31 March 2024 of £967,208 (2023: £969,288). No interest is being charged on this balance, which is repayable on demand. 

 
Page 4