Caseware UK (AP4) 2023.0.135 2023.0.135 2024-06-302024-06-30The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.202023-07-01falseNon trading companytruetruefalse 00290659 2023-07-01 2024-06-30 00290659 2022-01-01 2023-06-30 00290659 2024-06-30 00290659 2023-06-30 00290659 c:Director1 2023-07-01 2024-06-30 00290659 d:OfficeEquipment 2023-07-01 2024-06-30 00290659 d:OfficeEquipment 2024-06-30 00290659 d:OfficeEquipment 2023-06-30 00290659 d:CurrentFinancialInstruments 2024-06-30 00290659 d:CurrentFinancialInstruments 2023-06-30 00290659 c:EntityNoLongerTradingButTradedInPast 2023-07-01 2024-06-30 00290659 c:FRS102 2023-07-01 2024-06-30 00290659 c:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 00290659 c:FullAccounts 2023-07-01 2024-06-30 00290659 c:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 00290659 2 2023-07-01 2024-06-30 00290659 e:PoundSterling 2023-07-01 2024-06-30 iso4217:GBP xbrli:pure

Registered number: 00290659










E.M. ROSKIN & SONS LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 JUNE 2024

 
E.M. ROSKIN & SONS LIMITED
REGISTERED NUMBER: 00290659

STATEMENT OF FINANCIAL POSITION
AS AT 30 JUNE 2024

2024
2023
Note
£
£

  

Fixed assets
  

Current assets
  

Debtors: amounts falling due within one year
 5 
-
9,398

Cash at bank and in hand
 6 
355
10,545

  
355
19,943

Creditors: amounts falling due within one year
 7 
(2,010)
(18,643)

Net current (liabilities)/assets
  
 
 
(1,655)
 
 
1,300

Total assets less current liabilities
  
(1,655)
1,300

  

  

  

Net (liabilities)/assets
  
(1,655)
1,300

Page 1

 
E.M. ROSKIN & SONS LIMITED
REGISTERED NUMBER: 00290659
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 JUNE 2024

2024
2023
Note
£
£

Capital and reserves
  

Called up share capital 
  
1,300
1,300

Profit and loss account
  
(2,955)
-

  
(1,655)
1,300


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 on 6 February 2025.




D.G.H. Roskin
Director

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
E.M. ROSKIN & SONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1.


General information

The company is a private company limited by shares, which is incorporated under the Companies Act 2006, registered in England and Wales (no.03909897). The address of the registered office is c/o Langtons, 11th Floor, The Plaza, 100 Old Hall Street, Liverpool, Merseyside L3 9QJ.
These financial statements present information about the company as an individual undertaking; it is not a member of a group of companies. The principal activity of the company is that of a non trading company.

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.

 
2.2

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.

 
2.3

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.

 
2.4

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.

 
2.5

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.

 
2.6

Interest income

Interest income is recognised in profit or loss using the effective interest method.


3.


Employees




The average monthly number of employees, including directors, during the year was 0 (2023 - 2).

Page 3

 
E.M. ROSKIN & SONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

4.


TANGIBLE FIXED ASSETS





Office equipment

£





At 1 July 2023
4,271


Disposals
(4,271)



At 30 June 2024

-





At 1 July 2023
4,270


Disposals
(4,270)



At 30 June 2024

-



Net book value



At 30 June 2024
-



At 30 June 2023
-


5.


Debtors

2024
2023
£
£


Other debtors
-
3,917

Tax recoverable
-
5,481

-
9,398



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
355
10,545

355
10,545


Page 4

 
E.M. ROSKIN & SONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other creditors
2,010
17,492

Accruals and deferred income
-
1,151

2,010
18,643



8.


Related party transactions


2024
2023
£
£

D.G.H. Roskin, director, loan to company
2,010
17,492


9.


Controlling party

The company is controlled by D.G.H Roskin.

 
Page 5