Caseware UK (AP4) 2024.0.164 2024.0.164 2024-05-312024-05-31false2023-06-01The principal activity of the company in the year under review was that of the provision of marketing and advertisingservices.11truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 10253532 2023-06-01 2024-05-31 10253532 2022-06-01 2023-05-31 10253532 2024-05-31 10253532 2023-05-31 10253532 c:Director1 2023-06-01 2024-05-31 10253532 c:RegisteredOffice 2023-06-01 2024-05-31 10253532 d:ComputerEquipment 2023-06-01 2024-05-31 10253532 d:ComputerEquipment 2024-05-31 10253532 d:ComputerEquipment 2023-05-31 10253532 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-06-01 2024-05-31 10253532 d:CurrentFinancialInstruments 2024-05-31 10253532 d:CurrentFinancialInstruments 2023-05-31 10253532 d:CurrentFinancialInstruments d:WithinOneYear 2024-05-31 10253532 d:CurrentFinancialInstruments d:WithinOneYear 2023-05-31 10253532 d:ShareCapital 2024-05-31 10253532 d:ShareCapital 2023-05-31 10253532 d:RetainedEarningsAccumulatedLosses 2024-05-31 10253532 d:RetainedEarningsAccumulatedLosses 2023-05-31 10253532 c:FRS102 2023-06-01 2024-05-31 10253532 c:AuditExempt-NoAccountantsReport 2023-06-01 2024-05-31 10253532 c:FullAccounts 2023-06-01 2024-05-31 10253532 c:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 10253532 e:PoundSterling 2023-06-01 2024-05-31 iso4217:GBP xbrli:pure
Registered number: 10253532














ROLLING BOULDERS LTD
UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 31 MAY 2024

 
ROLLING BOULDERS LTD
 
 
COMPANY INFORMATION


Director
G Ward 




Registered number
10253532



Registered office
75 Geary Road
Dollis Hill

London

United Kingdom

NW10 1HJ




Accountants
Sopher + Co LLP
Chartered Accountants

5 Elstree Gate

Elstree Way

Borehamwood

Hertfordshire

WD6 1JD





 
ROLLING BOULDERS LTD
 

CONTENTS



Page
Statement of Financial Position
 
 
1 - 2
Notes to the Financial Statements
 
 
3 - 5

 
ROLLING BOULDERS LTD
REGISTERED NUMBER:10253532

STATEMENT OF FINANCIAL POSITION
AS AT 31 MAY 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
323
784

  
323
784

Current assets
  

Debtors
  
3,487
3,531

Cash at bank and in hand
  
9,596
10,165

Current liabilities
  
13,083
13,696

Creditors: amounts falling due within one year
 5 
(12,742)
(13,982)

Net current assets/(liabilities)
  
 
 
341
 
 
(286)

Total assets less current liabilities
  
664
498

Provisions for liabilities
  

Deferred tax
  
(81)
(149)

  
 
 
(81)
 
 
(149)

Net assets
  
583
349


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
483
249

  
583
349

Page 1

 
ROLLING BOULDERS LTD
REGISTERED NUMBER:10253532
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MAY 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 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 by: 


G Ward
Director

Date: 14 January 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2

 
ROLLING BOULDERS LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

1.


General information

Rolling Boulders Limited is a private company limited by shares incorporated in England and Wales. The registered office is 75 Geary Road, Dollis Hill, London, United Kingdom, NW10 1HJ.
The principal activity of the company during the year was that of marketing and advertising services. 
The company's functional and presentational currency is £ Sterling.                                         

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 represents net invoiced services excluding value added tax.
Turnover is recognised at the point the service is provided.

 
2.3

Current and deferred 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 income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting 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 except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Page 3

 
ROLLING BOULDERS LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

2.Accounting policies (continued)

 
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, using the straight-line method.

Depreciation is provided on the following basis:

Computer equipment
-
33%

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 the transaction price, less any impairment.

 
2.6

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.

 
2.7

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.

  
2.8

Creditors

Short-term creditors are measured at the transaction price.

 
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.


3.


Employees

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

Page 4

 
ROLLING BOULDERS LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

4.


Tangible fixed assets





Computer equipment

£



Cost 


At 1 June 2023
7,636



At 31 May 2024

7,636



Depreciation


At 1 June 2023
6,852


Charge for the year on owned assets
461



At 31 May 2024

7,313



Net book value



At 31 May 2024
323



At 31 May 2023
784


5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
4,135
6,281

Other taxation and social security
6,220
5,311

Accruals and deferred income
2,387
2,390

12,742
13,982


Page 5