2 The 19th Roll Limited 14821695 false 2023-04-24 2024-04-30 2024-04-30 The principal activity of the company is the development of a golf dice game. Digita Accounts Production Advanced 6.30.9574.0 true 14821695 2023-04-24 2024-04-30 14821695 2024-04-30 14821695 bus:OrdinaryShareClass1 bus:CumulativeShares 2024-04-30 14821695 core:CurrentFinancialInstruments core:WithinOneYear 2024-04-30 14821695 core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-04-30 14821695 core:OtherRelatedParties 2024-04-30 14821695 bus:SmallEntities 2023-04-24 2024-04-30 14821695 bus:AuditExemptWithAccountantsReport 2023-04-24 2024-04-30 14821695 bus:FilletedAccounts 2023-04-24 2024-04-30 14821695 bus:SmallCompaniesRegimeForAccounts 2023-04-24 2024-04-30 14821695 bus:RegisteredOffice 2023-04-24 2024-04-30 14821695 bus:Director1 2023-04-24 2024-04-30 14821695 bus:Director2 2023-04-24 2024-04-30 14821695 bus:OrdinaryShareClass1 bus:CumulativeShares 2023-04-24 2024-04-30 14821695 bus:PrivateLimitedCompanyLtd 2023-04-24 2024-04-30 14821695 bus:Agent1 2023-04-24 2024-04-30 14821695 core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-04-24 2024-04-30 14821695 core:OtherRelatedParties 2023-04-24 2024-04-30 14821695 countries:AllCountries 2023-04-24 2024-04-30 xbrli:pure iso4217:GBP xbrli:shares

Registrar

Registration number: 14821695

The 19th Roll Limited

Unaudited Filleted Financial Statements

for the Period from 24 April 2023 to 30 April 2024

 

The 19th Roll Limited

Contents

Company Information

1

Balance Sheet

2

Notes to the Unaudited Financial Statements

3 to 6

 

The 19th Roll Limited

Company Information

Directors

W M Gleeson

S J P Gleeson

Registered office

Css House
10-12
Manor Street
Braintree
Essex
CM7 3HP

Solicitors

Mark Cornell
Dale Chambers
Bocking End
Braintree
Essex
CM7 9AJ

Bankers

NatWest Bank Plc
47 High Street
Braintree
Essex
CM7 1JT

Accountants

Lambert Chapman LLP
Chartered accountants3 Warners Mill
Silks Way
Braintree
Essex
CM7 3GB

 

The 19th Roll Limited

(Registration number: 14821695)
Balance Sheet as at 30 April 2024

Note

2024
£

Fixed assets

 

Intangible assets

4

43,787

Current assets

 

Cash at bank and in hand

 

1,308

Creditors: Amounts falling due within one year

5

(87,437)

Net current liabilities

 

(86,129)

Net liabilities

 

(42,342)

Capital and reserves

 

Called up share capital

6

200

Retained earnings

(42,542)

Shareholders' deficit

 

(42,342)

For the financial period ended 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 24 January 2025 and signed on its behalf by:
 

W M Gleeson
Director

S J P Gleeson
Director

 
     
 

The 19th Roll Limited

Notes to the Unaudited Financial Statements for the Period from 24 April 2023 to 30 April 2024

1

General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is: Css House, 10-12, Manor Street, Braintree, Essex, CM7 3HP.

The principal place of business is: 8 Feering Road, Coggeshall, Colchester, Essex, CO6 1RN.

These financial statements were authorised for issue by the Board on 24 January 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention.

These financial statements are presented in Sterling (£), which is the company's functional currency.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of golf dice games in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.

The company recognises revenue when:
- the amount of revenue can be reliably measured;
- it is probable that future economic benefits will flow to the entity;
- and specific criteria have been met for each of the company's activities.

Tax

Current Tax is recognised in the profit and loss account, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Deferred tax is recognised on temporary material differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Intangible assets

Development costs in connection with the development of golf dice games are shown at historical costs.
Intangible assets with that have a finite useful economic life are carried at cost less accumulated amortisation and any accumulated impairment losses.

 

The 19th Roll Limited

Notes to the Unaudited Financial Statements for the Period from 24 April 2023 to 30 April 2024

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life.

The development costs relate to a product which is still in the development process and therefore no useful economic life can be determined. The development costs will instead be reviewed annually for any impairment.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits.

Trade debtors

Trade debtors are amounts due from customers for sale of golf dice games in the ordinary course of business.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Share capital

Ordinary shares are classified as equity.

3

Staff numbers

The average number of persons employed by the company (including directors) during the period, was 2.

 

The 19th Roll Limited

Notes to the Unaudited Financial Statements for the Period from 24 April 2023 to 30 April 2024

4

Intangible assets

Development costs
£

Total
£

Cost or valuation

Additions acquired separately

43,787

43,787

At 30 April 2024

43,787

43,787

Amortisation

Carrying amount

At 30 April 2024

43,787

43,787

5

Creditors

Creditors: amounts falling due within one year

2024
£

Due within one year

Other creditors

70,187

Accruals and deferred income

17,250

87,437


Included within other creditors are loans from related parties of £54,181. Although these loans are repayable on demand it is unlikely that any repayments will occur in the next year.

6

Share capital

Allotted, called up and fully paid shares

2024

No.

£

Ordinary shares of £1 each

200

200

   
 

The 19th Roll Limited

Notes to the Unaudited Financial Statements for the Period from 24 April 2023 to 30 April 2024

7

Related party transactions

Loans from related parties

2024

Other related parties
£

Total
£

Advanced

19,375

19,375

Expenses paid on behalf of

34,806

34,806

At end of period

54,181

54,181

Terms of loans from related parties

During the year the company entered into an agreement with a related party to fund the product development. The company will repay these loans at a time when surplus cash becomes available.