Caseware UK (AP4) 2023.0.135 2023.0.135 2024-02-292024-02-29false2023-03-01No description of principal activity22falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 10617087 2023-03-01 2024-02-29 10617087 2022-03-01 2023-02-28 10617087 2024-02-29 10617087 2023-02-28 10617087 c:Director1 2023-03-01 2024-02-29 10617087 d:PlantMachinery 2023-03-01 2024-02-29 10617087 d:PlantMachinery 2024-02-29 10617087 d:PlantMachinery 2023-02-28 10617087 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-03-01 2024-02-29 10617087 d:CurrentFinancialInstruments 2024-02-29 10617087 d:CurrentFinancialInstruments 2023-02-28 10617087 d:CurrentFinancialInstruments d:WithinOneYear 2024-02-29 10617087 d:CurrentFinancialInstruments d:WithinOneYear 2023-02-28 10617087 d:ShareCapital 2024-02-29 10617087 d:ShareCapital 2023-02-28 10617087 d:RetainedEarningsAccumulatedLosses 2024-02-29 10617087 d:RetainedEarningsAccumulatedLosses 2023-02-28 10617087 c:OrdinaryShareClass1 2023-03-01 2024-02-29 10617087 c:OrdinaryShareClass1 2024-02-29 10617087 c:OrdinaryShareClass1 2023-02-28 10617087 c:FRS102 2023-03-01 2024-02-29 10617087 c:AuditExempt-NoAccountantsReport 2023-03-01 2024-02-29 10617087 c:FullAccounts 2023-03-01 2024-02-29 10617087 c:PrivateLimitedCompanyLtd 2023-03-01 2024-02-29 10617087 e:PoundSterling 2023-03-01 2024-02-29 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 10617087













RAMEKINS & WINE LTD
UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 29 FEBRUARY 2024


 
RAMEKINS & WINE LTD
REGISTERED NUMBER:10617087


BALANCE SHEET
AS AT 29 FEBRUARY 2024

29 February
28 February
2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
-
154

  
-
154

Current assets
  

Debtors: amounts falling due within one year
 5 
1,017
5,698

Cash at bank and in hand
 6 
695
215

  
1,712
5,913

Creditors: amounts falling due within one year
 7 
(1,672)
(6,064)

Net current assets/(liabilities)
  
 
 
40
 
 
(151)

  

Net assets
  
40
3


Capital and reserves
  

Called up share capital 
 8 
2
2

Profit and loss account
  
38
1

  
40
3


Page 1


 
RAMEKINS & WINE LTD
REGISTERED NUMBER:10617087

    
BALANCE SHEET (CONTINUED)
AS AT 29 FEBRUARY 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 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: 




J R Patterson
Director

Date: 28 November 2024

The notes on pages 3 to 6 form part of these financial statements.

Page 2


 
RAMEKINS & WINE LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

1.


General information

Ramekins & Wine Ltd is a private company limited by shares, incorporated and registered in England and Wales, United Kingdom. The registered office is Harwood House, 43 Harwood Road, London SW6 4QP.

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.

 
2.3

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. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.4

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.5

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.


 
2.6

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.

Page 3


 
RAMEKINS & WINE LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

2.Accounting policies (continued)


2.6
Tangible fixed assets (continued)

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.

The estimated useful lives range as follows:

Plant and machinery
-
3
years

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.

 
2.7

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.


3.


Employees

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

Page 4


 
RAMEKINS & WINE LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

4.


Tangible fixed assets







Plant and machinery

£



Cost or valuation


At 1 March 2023
2,250



At 29 February 2024

2,250



Depreciation


At 1 March 2023
2,096


Charge for the year on owned assets
154



At 29 February 2024

2,250



Net book value



At 29 February 2024
-



At 28 February 2023
154


5.


Debtors

29 February
28 February
2024
2023
£
£


Other debtors
1,017
5,698



6.


Cash and cash equivalents

29 February
28 February
2024
2023
£
£

Cash at bank and in hand
695
215


Page 5


 
RAMEKINS & WINE LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

7.


Creditors: amounts falling due within one year

29 February
28 February
2024
2023
£
£

Corporation tax
1,012
5,464

Accruals and deferred income
660
600

1,672
6,064



8.


Share capital

29 February
28 February
2024
2023
£
£
Allotted, called up and fully paid



2 (2023 - 2) Ordinary shares of £1.00 each
2
2


 
Page 6