Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-052024-04-05true2023-04-06falseNo description of principal activity11trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 00718841 2023-04-06 2024-04-05 00718841 2022-04-06 2023-04-05 00718841 2024-04-05 00718841 2023-04-05 00718841 c:Director1 2023-04-06 2024-04-05 00718841 d:PlantMachinery 2023-04-06 2024-04-05 00718841 d:PlantMachinery 2024-04-05 00718841 d:PlantMachinery 2023-04-05 00718841 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-04-06 2024-04-05 00718841 d:MotorVehicles 2023-04-06 2024-04-05 00718841 d:FurnitureFittings 2023-04-06 2024-04-05 00718841 d:FurnitureFittings 2024-04-05 00718841 d:FurnitureFittings 2023-04-05 00718841 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-04-06 2024-04-05 00718841 d:ComputerEquipment 2023-04-06 2024-04-05 00718841 d:ComputerEquipment 2024-04-05 00718841 d:ComputerEquipment 2023-04-05 00718841 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-04-06 2024-04-05 00718841 d:OwnedOrFreeholdAssets 2023-04-06 2024-04-05 00718841 d:CurrentFinancialInstruments 2024-04-05 00718841 d:CurrentFinancialInstruments 2023-04-05 00718841 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-05 00718841 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-05 00718841 d:ShareCapital 2024-04-05 00718841 d:ShareCapital 2023-04-05 00718841 d:RetainedEarningsAccumulatedLosses 2024-04-05 00718841 d:RetainedEarningsAccumulatedLosses 2023-04-05 00718841 c:FRS102 2023-04-06 2024-04-05 00718841 c:AuditExempt-NoAccountantsReport 2023-04-06 2024-04-05 00718841 c:FullAccounts 2023-04-06 2024-04-05 00718841 c:PrivateLimitedCompanyLtd 2023-04-06 2024-04-05 00718841 e:PoundSterling 2023-04-06 2024-04-05 iso4217:GBP xbrli:pure

Registered number: 00718841









ROSEMONT INVESTMENTS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 5 APRIL 2024

 
ROSEMONT INVESTMENTS LIMITED
REGISTERED NUMBER: 00718841

BALANCE SHEET
AS AT 5 APRIL 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
652
823

  
652
823

Current assets
  

Debtors
  
9,035
882

Cash at bank and in hand
 5 
144,818
146,452

  
153,853
147,334

Creditors: amounts falling due within one year
 6 
(10,281)
(8,737)

Net current assets
  
 
 
143,572
 
 
138,597

Total assets less current liabilities
  
144,224
139,420

  

Net assets
  
144,224
139,420


Capital and reserves
  

Called up share capital 
  
4
4

Profit and loss account
  
144,220
139,416

  
144,224
139,420


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 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 on 28 January 2025.


L D Monty
Director

The notes on pages 3 to 6 form part of these financial statements.
Page 1

 
ROSEMONT INVESTMENTS LIMITED
REGISTERED NUMBER: 00718841
    
BALANCE SHEET (CONTINUED)
AS AT 5 APRIL 2024


Page 2

 
ROSEMONT INVESTMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2024

1.


General information

Rosemont Investments Limited is a private company limited by shares and registered in England & Wales. The address of its registered office is Regina House, 124 Finchley Road, London, NW3 5JS.

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

Turnover

Turnover comprises revenue recognised by the Rosemont Investments Limited in respect of goods and services supplied during the year, exclusive of Value Added Tax and trade discounts. 

 
2.3

Tangible fixed assets

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & machinery
-
33%
Reducing balance
Motor vehicles
-
25%
Reducing balance
Fixtures & fittings
-
15%
Reducing balance
Computer equipment
-
33%
Reducing balance

 
2.4

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.

 
2.5

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.

 
2.6

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.

Page 3

 
ROSEMONT INVESTMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2024

2.Accounting policies (continued)

 
2.7

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.

 
2.8

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.

 
2.9

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 Rosemont Investments Limited operates and generates income.


3.


Employees




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

Page 4

 
ROSEMONT INVESTMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2024

4.


Tangible fixed assets





Plant & machinery
Fixtures & fittings
Computer equipment
Total

£
£
£
£



Cost or valuation


At 6 April 2023
5,460
10,775
1,385
17,620



At 5 April 2024

5,460
10,775
1,385
17,620



Depreciation


At 6 April 2023
5,458
10,218
1,121
16,797


Charge for the year on owned assets
1
83
87
171



At 5 April 2024

5,459
10,301
1,208
16,968



Net book value



At 5 April 2024
1
474
177
652



At 5 April 2023
2
557
264
823


5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
144,818
146,452

144,818
146,452



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
4,881
5,235

Other creditors
-
802

Accruals and deferred income
5,400
2,700

10,281
8,737


Page 5

 
ROSEMONT INVESTMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2024

7.


Reconciliation of movement in Shareholders' funds

2024
2023
£
£
Opening shareholders' funds

139,420

120,309
 
Profit for the financial year

19,804

21,111
 
Dividends

(15,000)

(2,000)
 
Closing shareholders' funds
144,224

139,420
 


8.


Dividends

2024
2023
£
£
Dividends paid on equity capital

15,000

2,000
 


9.


Transactions with Director

The properties that the company manages are all owned by L D Monty, the sole director and shareholder of the company. All of the company's turnover is derived from L D Monty.


10.


Related party transactions

Included within other debtors is £2,054 due from L D Monty (2023 - £802 due to L D Monty), the sole director of the company. 


11.


Controlling party

The company is controlled by L D Monty, the sole director of the company.

 
Page 6