Caseware UK (AP4) 2023.0.135 2023.0.135 2024-05-312024-05-31true2023-06-01trueNo description of principal activity11true 06259821 2023-06-01 2024-05-31 06259821 2022-06-01 2023-05-31 06259821 2024-05-31 06259821 2023-05-31 06259821 c:Director1 2023-06-01 2024-05-31 06259821 d:PlantMachinery 2023-06-01 2024-05-31 06259821 d:PlantMachinery 2024-05-31 06259821 d:PlantMachinery 2023-05-31 06259821 d:OfficeEquipment 2023-06-01 2024-05-31 06259821 d:OfficeEquipment 2024-05-31 06259821 d:OfficeEquipment 2023-05-31 06259821 d:CurrentFinancialInstruments 2024-05-31 06259821 d:CurrentFinancialInstruments 2023-05-31 06259821 d:Non-currentFinancialInstruments 2024-05-31 06259821 d:Non-currentFinancialInstruments 2023-05-31 06259821 d:CurrentFinancialInstruments d:WithinOneYear 2024-05-31 06259821 d:CurrentFinancialInstruments d:WithinOneYear 2023-05-31 06259821 d:Non-currentFinancialInstruments d:AfterOneYear 2024-05-31 06259821 d:Non-currentFinancialInstruments d:AfterOneYear 2023-05-31 06259821 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-05-31 06259821 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-05-31 06259821 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-05-31 06259821 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-05-31 06259821 d:ShareCapital 2024-05-31 06259821 d:ShareCapital 2023-05-31 06259821 d:RetainedEarningsAccumulatedLosses 2024-05-31 06259821 d:RetainedEarningsAccumulatedLosses 2023-05-31 06259821 c:EntityNoLongerTradingButTradedInPast 2023-06-01 2024-05-31 06259821 c:FRS102 2023-06-01 2024-05-31 06259821 c:AuditExempt-NoAccountantsReport 2023-06-01 2024-05-31 06259821 c:AbridgedAccounts 2023-06-01 2024-05-31 06259821 c:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 iso4217:GBP xbrli:pure

Registered number: 06259821









ROBBO4 LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MAY 2024

 
ROBBO4 LIMITED
REGISTERED NUMBER: 06259821

BALANCE SHEET
AS AT 31 MAY 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 3 
144
144

  
144
144

Current assets
  

Cash at bank and in hand
 4 
4,443
4,443

  
4,443
4,443

Creditors: amounts falling due within one year
 5 
(21,770)
(21,768)

Net current liabilities
  
 
 
(17,327)
 
 
(17,325)

Total assets less current liabilities
  
(17,183)
(17,181)

Creditors: amounts falling due after more than one year
 6 
(8,581)
(8,581)

Provisions for liabilities
  

Deferred tax
  
(27)
(28)

  
 
 
(27)
 
 
(28)

Net liabilities
  
(25,791)
(25,790)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(25,891)
(25,890)

  
(25,791)
(25,790)


Page 1

 
ROBBO4 LIMITED
REGISTERED NUMBER: 06259821
    
BALANCE SHEET (CONTINUED)
AS AT 31 MAY 2024

For the year ended 31 May 2024 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

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 by: 




K Robinson
Director

Date: 25 February 2025

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
ROBBO4 LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

1.


General information

Robbo4 Limited is a private company limited by shares, registered in the United Kingdom number 06259821. Its registered office is Southend Farm, Walney Island, Barrow In Furness, Cumbria, LA14 3YQ.
During the year, the principal activity of the company continued to be that of business and management consultancy.

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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A) of the Companies Act 2006.



 
2.2

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.

 
2.3

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

Page 3

 
ROBBO4 LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

2.Accounting policies (continued)

 
2.4

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 balance sheet 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 balance sheet 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 balance sheet date.

 
2.5

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, on a reducing balance basis.

Depreciation is provided on the following basis:

Plant & machinery
-
25%
reducing balance
Office equipment
-
33%
reducing balance

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.

Page 4

 
ROBBO4 LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

2.Accounting policies (continued)

 
2.6

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.

 
2.7

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.

 
2.8

Provisions for liabilities

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.
Provisions are charged as an expense to profit or loss in the year that the Company becomes aware of the obligation, and are measured at the best estimate at the balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.
When payments are eventually made, they are charged to the provision carried in the Balance sheet.

 
2.9

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Page 5

 
ROBBO4 LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

3.


Tangible fixed assets





Plant & machinery
Office equipment
Total

£
£
£



Cost or valuation


At 1 June 2023
2,826
2,859
5,685



At 31 May 2024

2,826
2,859
5,685



Depreciation


At 1 June 2023
2,764
2,777
5,541



At 31 May 2024

2,764
2,777
5,541



Net book value



At 31 May 2024
62
82
144



At 31 May 2023
62
82
144


4.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
4,443
4,443

4,443
4,443



5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
3,088
3,088

Trade creditors
5,093
5,093

Other taxation and social security
575
575

Other creditors
11,213
11,213

Accruals and deferred income
1,801
1,799

21,770
21,768


Page 6

 
ROBBO4 LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

6.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
8,581
8,581

8,581
8,581



7.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Bank loans
3,088
3,088


3,088
3,088

Amounts falling due 1-2 years

Bank loans
3,088
3,088


3,088
3,088

Amounts falling due 2-5 years

Bank loans
5,493
5,493


5,493
5,493


11,669
11,669


 
Page 7