Caseware UK (AP4) 2023.0.135 2023.0.135 2024-08-312024-08-312023-09-01falseNo description of principal activity11falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 12809127 2023-09-01 2024-08-31 12809127 2022-09-01 2023-08-31 12809127 2024-08-31 12809127 2023-08-31 12809127 c:Director1 2023-09-01 2024-08-31 12809127 d:PlantMachinery 2023-09-01 2024-08-31 12809127 d:PlantMachinery 2024-08-31 12809127 d:PlantMachinery 2023-08-31 12809127 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 12809127 d:CurrentFinancialInstruments 2024-08-31 12809127 d:CurrentFinancialInstruments 2023-08-31 12809127 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 12809127 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 12809127 d:ShareCapital 2024-08-31 12809127 d:ShareCapital 2023-08-31 12809127 d:RetainedEarningsAccumulatedLosses 2024-08-31 12809127 d:RetainedEarningsAccumulatedLosses 2023-08-31 12809127 c:FRS102 2023-09-01 2024-08-31 12809127 c:AuditExemptWithAccountantsReport 2023-09-01 2024-08-31 12809127 c:FullAccounts 2023-09-01 2024-08-31 12809127 c:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 12809127 e:PoundSterling 2023-09-01 2024-08-31 iso4217:GBP xbrli:pure

Registered number: 12809127









ROLLDARK LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 AUGUST 2024

 
ROLLDARK LTD
 
 
  
CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF ROLLDARK LTD
FOR THE YEAR ENDED 31 AUGUST 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of ROLLDARK LTD for the year ended 31 August 2024 which comprise  the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW)we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the director of ROLLDARK LTD in accordance with the terms of our engagement letter dated 25 Jun 24Our work has been undertaken solely to prepare for your approval the financial statements of ROLLDARK LTD and state those matters that we have agreed to state to the director of ROLLDARK LTD in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than ROLLDARK LTD and its director for our work or for this report. 

It is your duty to ensure that ROLLDARK LTD has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of ROLLDARK LTD. You consider that ROLLDARK LTD is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of ROLLDARK LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

  



The Woodstock Accountancy Practice Limited
Chartered Accountants
3a Market Place
Woodstock
Oxon
OX20 1SY
15 January 2025
Page 1

 
ROLLDARK LTD
REGISTERED NUMBER: 12809127

BALANCE SHEET
AS AT 31 AUGUST 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
361
2,098

  
361
2,098

Current assets
  

Debtors: amounts falling due within one year
 5 
12,447
-

Cash at bank and in hand
 6 
10,419
9,036

  
22,866
9,036

Creditors: amounts falling due within one year
 7 
(23,198)
(11,428)

Net current liabilities
  
 
 
(332)
 
 
(2,392)

Total assets less current liabilities
  
29
(294)

  

Net assets/(liabilities)
  
29
(294)


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
28
(295)

  
29
(294)


Page 2

 
ROLLDARK LTD
REGISTERED NUMBER: 12809127
    
BALANCE SHEET (CONTINUED)
AS AT 31 AUGUST 2024

The director considers 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 director acknowledges his 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 on 15 January 2025.




R Bradley
Director

The notes on pages 4 to 8 form part of these financial statements.

Page 3

 
ROLLDARK LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1.


General information

Rolldark Ltd is a private company, limited by shares, incorporated in England and Wales, registered number 12809127.
The registered office is: 26 Gough Close, North Leogh, Witney, Oxfordshire OX29 6AE.
The company's principal activity is the provision of performing artists for events.

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. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

Page 4

 
ROLLDARK LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.Accounting policies (continued)

 
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.

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
-
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.

 
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.

Page 5

 
ROLLDARK LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.Accounting policies (continued)

 
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

2024
2023
£
£

Wages and salaries
12,281
12,570

Social security costs
284
490

12,565
13,060


The average monthly number of employees, including directors, during the year was 1 (2023 - 1).

Page 6

 
ROLLDARK LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

4.


Tangible fixed assets





Plant and machinery

£



Cost or valuation


At 1 September 2023
5,133



At 31 August 2024

5,133



Depreciation


At 1 September 2023
3,035


Charge for the year on owned assets
1,737



At 31 August 2024

4,772



Net book value



At 31 August 2024
361



At 31 August 2023
2,098


5.


Debtors

2024
2023
£
£


Other debtors
12,447
-

12,447
-



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
10,419
9,036

Less: bank overdrafts
(7,637)
-

2,782
9,036


Page 7

 
ROLLDARK LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank overdrafts
7,637
-

Corporation tax
2,119
3,186

Other taxation and social security
2,561
2,932

Other creditors
10,001
4,430

Accruals and deferred income
880
880

23,198
11,428


 
Page 8