Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-302024-04-3022023-05-01falseThe principal activity of the company continued to be that of promoting the activities of a songwriter, recording artist and performer.2truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 01201659 2023-05-01 2024-04-30 01201659 2022-05-01 2023-04-30 01201659 2024-04-30 01201659 2023-04-30 01201659 c:Director1 2023-05-01 2024-04-30 01201659 d:OfficeEquipment 2023-05-01 2024-04-30 01201659 d:OfficeEquipment 2024-04-30 01201659 d:OfficeEquipment 2023-04-30 01201659 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 01201659 d:CurrentFinancialInstruments 2024-04-30 01201659 d:CurrentFinancialInstruments 2023-04-30 01201659 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 01201659 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 01201659 d:ShareCapital 2024-04-30 01201659 d:ShareCapital 2023-04-30 01201659 d:RetainedEarningsAccumulatedLosses 2024-04-30 01201659 d:RetainedEarningsAccumulatedLosses 2023-04-30 01201659 c:OrdinaryShareClass1 2023-05-01 2024-04-30 01201659 c:OrdinaryShareClass1 2024-04-30 01201659 c:OrdinaryShareClass1 2023-04-30 01201659 c:FRS102 2023-05-01 2024-04-30 01201659 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 01201659 c:FullAccounts 2023-05-01 2024-04-30 01201659 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 01201659 d:AcceleratedTaxDepreciationDeferredTax 2024-04-30 01201659 d:AcceleratedTaxDepreciationDeferredTax 2023-04-30 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 01201659














RATTLESNAKE LIMITED

 
UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024

 
RATTLESNAKE LIMITED
REGISTERED NUMBER:01201659

BALANCE SHEET
AS AT 30 APRIL 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
51
67

  
51
67

Current assets
  

Debtors: amounts falling due within one year
 5 
5,098
3,227

Cash at bank
 6 
13,056
12,455

  
18,154
15,682

Creditors: amounts falling due within one year
 7 
(3,104)
(3,290)

Net current assets
  
 
 
15,050
 
 
12,392

Total assets less current liabilities
  
15,101
12,459

Provisions for liabilities
  

Deferred tax
 8 
(13)
(17)

  
 
 
(13)
 
 
(17)

Net assets
  
15,088
12,442


Capital and reserves
  

Called up share capital 
 9 
2
2

Profit and loss account
  
15,086
12,440

  
15,088
12,442

1

 
RATTLESNAKE LIMITED
REGISTERED NUMBER:01201659
    
BALANCE SHEET (CONTINUED)
AS AT 30 APRIL 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 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: 




C Fehler
Director

Date: 9 January 2025

The notes on pages 3 to 6 form part of these financial statements.
2

 
RATTLESNAKE LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.


General information

Rattlesnake Limited is a private company, limited by shares, registered in England and Wales, registration number 01201659. The registered office address is Elsley Court, 20-22 Great Titchfield Street, London, W1W 8BE.

The principal activity of the company continued to be that of promoting the activities of a songwriter, recording artist and performer.

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 the Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

  
2.2

Functional and presentation currency

The company's functional and presentational currency is pound sterling.

 
2.3

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Turnover from promoting the activities of a songwriter, recording artist and performer is recognised when it is probable the company will receive the rights to the consideration due under the contract.
Royalties receivable are recognised at the year end date by the company.

 
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, on a reducing balance basis.

Depreciation is provided on the following basis:

Office equipment
-
25%
reducing balance

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.

 
2.5

Debtors

Short term debtors are measured at transaction price, less any impairment.

3

 
RATTLESNAKE LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
2.6

Cash

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

 
2.7

Creditors

Short-term creditors are measured at the transaction price. 

 
2.8

Financial instruments

The company enters into basic financial instument transactions that result in the recognision of financial assets and liabilities such as other debtors and other creditors.

 
2.9

 Taxation

The tax expense for the year comprises current and deferred tax. 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 corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


3.


Employees

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

4

 
RATTLESNAKE LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

4.


Tangible fixed assets





Office equipment

£



Cost


At 1 May 2023
11,995



At 30 April 2024

11,995



Depreciation


At 1 May 2023
11,928


Charge for the year
16



At 30 April 2024

11,944



Net book value



At 30 April 2024
51



At 30 April 2023
67


5.


Debtors

2024
2023
£
£


Other debtors
288
43

Prepayments and accrued income
4,810
3,184

5,098
3,227



6.


Cash

2024
2023
£
£

Cash at bank
13,056
12,455


5

 
RATTLESNAKE LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

7.


Creditors: amounts falling due within one year

2024
2023
£
£

Corporation tax
624
707

Accruals
2,480
2,583

3,104
3,290



8.


Deferred taxation




2024


£






At beginning of year
17


Charged to profit or loss
(4)



At end of year
13

The provision for deferred taxation is made up as follows:

2024
2023
£
£


Fixed assets timing differences
13
17


9.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



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


 
6