Caseware UK (AP4) 2023.0.135 2023.0.135 2024-05-312024-05-31false2023-06-01No description of principal activity2323truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 13285773 2023-06-01 2024-05-31 13285773 2022-06-01 2023-05-31 13285773 2024-05-31 13285773 2023-05-31 13285773 2022-06-01 13285773 c:Director1 2023-06-01 2024-05-31 13285773 d:Buildings 2023-06-01 2024-05-31 13285773 d:Buildings 2024-05-31 13285773 d:Buildings 2023-05-31 13285773 d:Buildings d:OwnedOrFreeholdAssets 2023-06-01 2024-05-31 13285773 d:Buildings d:ShortLeaseholdAssets 2023-06-01 2024-05-31 13285773 d:Buildings d:ShortLeaseholdAssets 2024-05-31 13285773 d:Buildings d:ShortLeaseholdAssets 2023-05-31 13285773 d:PlantMachinery 2023-06-01 2024-05-31 13285773 d:PlantMachinery 2024-05-31 13285773 d:PlantMachinery 2023-05-31 13285773 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-06-01 2024-05-31 13285773 d:FurnitureFittings 2023-06-01 2024-05-31 13285773 d:FurnitureFittings 2024-05-31 13285773 d:FurnitureFittings 2023-05-31 13285773 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-06-01 2024-05-31 13285773 d:ComputerEquipment 2023-06-01 2024-05-31 13285773 d:ComputerEquipment 2024-05-31 13285773 d:ComputerEquipment 2023-05-31 13285773 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-06-01 2024-05-31 13285773 d:OwnedOrFreeholdAssets 2023-06-01 2024-05-31 13285773 d:CurrentFinancialInstruments 2024-05-31 13285773 d:CurrentFinancialInstruments 2023-05-31 13285773 d:Non-currentFinancialInstruments 2024-05-31 13285773 d:Non-currentFinancialInstruments 2023-05-31 13285773 d:CurrentFinancialInstruments d:WithinOneYear 2024-05-31 13285773 d:CurrentFinancialInstruments d:WithinOneYear 2023-05-31 13285773 d:ShareCapital 2023-06-01 2024-05-31 13285773 d:ShareCapital 2024-05-31 13285773 d:ShareCapital 2022-06-01 2023-05-31 13285773 d:ShareCapital 2023-05-31 13285773 d:ShareCapital 2022-06-01 13285773 d:RetainedEarningsAccumulatedLosses 2023-06-01 2024-05-31 13285773 d:RetainedEarningsAccumulatedLosses 2024-05-31 13285773 d:RetainedEarningsAccumulatedLosses 2022-06-01 2023-05-31 13285773 d:RetainedEarningsAccumulatedLosses 2023-05-31 13285773 d:RetainedEarningsAccumulatedLosses 2022-06-01 13285773 c:FRS102 2023-06-01 2024-05-31 13285773 c:AuditExempt-NoAccountantsReport 2023-06-01 2024-05-31 13285773 c:FullAccounts 2023-06-01 2024-05-31 13285773 c:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 13285773 e:PoundSterling 2023-06-01 2024-05-31 iso4217:GBP xbrli:pure

Registered number: 13285773









LE RAMEUR LTD







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2024

 
LE RAMEUR LTD
REGISTERED NUMBER: 13285773

BALANCE SHEET
AS AT 31 MAY 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
108,449
154,717

  
108,449
154,717

Current assets
  

Stocks
  
39,126
42,876

Debtors
 5 
71,785
67,317

Cash at bank and in hand
 6 
38,458
50,950

  
149,369
161,143

Creditors: amounts falling due within one year
 7 
(479,381)
(477,165)

Net current liabilities
  
 
 
(330,012)
 
 
(316,022)

Total assets less current liabilities
  
(221,563)
(161,305)

  

Net liabilities
  
(221,563)
(161,305)


Capital and reserves
  

Called up share capital 
  
300
300

Profit and loss account
  
(221,863)
(161,605)

  
(221,563)
(161,305)


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 profit and loss account 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: 



Page 1

 
LE RAMEUR LTD
REGISTERED NUMBER: 13285773
    
BALANCE SHEET (CONTINUED)
AS AT 31 MAY 2024


................................................
James Robert Lee
Director

Date: 26 February 2025

The notes on pages 4 to 8 form part of these financial statements.

Page 2

 

 
LE RAMEUR LTD


 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MAY 2024



Called up share capital
Profit and loss account
Total equity


£
£
£



At 1 June 2022
300
(113,081)
(112,781)





Loss for the year
-
(48,524)
(48,524)

Total comprehensive income for the year
-
(48,524)
(48,524)





At 1 June 2023
300
(161,605)
(161,305)





Loss for the year
-
(60,258)
(60,258)

Total comprehensive income for the year
-
(60,258)
(60,258)



At 31 May 2024
300
(221,863)
(221,563)



The notes on pages 4 to 8 form part of these financial statements.

Page 3

 
LE RAMEUR LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

1.


General information

Le Rameur ltd is a private company, limited by shares, registered in England and Wales. The company's
registered number and registered office address are as below:
Registered number: 13285773
Registered office: The Oarsman Ltd, 46 Spittal Street, Marlow, Buckinghamshire, United Kingdom, SL7 1DB

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

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

Page 4

 
LE RAMEUR LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

2.Accounting policies (continued)

 
2.3

Borrowing costs

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

 
2.4

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
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, using the straight-line method.

Depreciation is provided on the following basis:

Freehold property
-
10%
SLM
Short-term leasehold property
-
10%
SLM
Plant and machinery
-
25%
SLM
Fixtures and fittings
-
25%
SLM
Computer equipment
-
33%
SLM

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.

 
2.6

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

Page 5

 
LE RAMEUR LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

2.Accounting policies (continued)

 
2.7

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.

 
2.8

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.

 
2.9

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 23 (2023 - 23).

Page 6

 
LE RAMEUR LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

4.


Tangible fixed assets





Freehold property
Short-term leasehold property
Plant and machinery
Fixtures and fittings
Computer equipment
Total

£
£
£
£
£
£



Cost or valuation


At 1 June 2023
13,821
11,095
41,799
143,367
12,448
222,530


Additions
-
-
4,029
2,600
753
7,382



At 31 May 2024

13,821
11,095
45,828
145,967
13,201
229,912



Depreciation


At 1 June 2023
2,299
1,890
16,277
40,816
6,530
67,812


Charge for the year on owned assets
1,382
1,110
10,845
36,091
4,223
53,651



At 31 May 2024

3,681
3,000
27,122
76,907
10,753
121,463



Net book value



At 31 May 2024
10,140
8,095
18,706
69,060
2,448
108,449



At 31 May 2023
11,521
9,205
25,522
102,551
5,918
154,717


5.


Debtors

2024
2023
£
£

Due after more than one year

Other debtors
20,000
20,000

20,000
20,000

Due within one year

Trade debtors
25,344
27,889

Other debtors
-
1,350

Prepayments and accrued income
26,441
18,078

71,785
67,317


Page 7

 
LE RAMEUR LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
38,458
50,950

38,458
50,950



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other loans
20,000
10,000

Trade creditors
154,542
149,466

Other taxation and social security
26,135
22,199

Other creditors
254,414
252,794

Accruals and deferred income
24,290
42,706

479,381
477,165


 
Page 8