Caseware UK (AP4) 2023.0.135 2023.0.135 2024-07-312024-07-31development of building projects.2023-08-01false22falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 12110086 2023-08-01 2024-07-31 12110086 2022-08-01 2023-07-31 12110086 2024-07-31 12110086 2023-07-31 12110086 c:CompanySecretary1 2023-08-01 2024-07-31 12110086 c:Director1 2023-08-01 2024-07-31 12110086 c:Director2 2023-08-01 2024-07-31 12110086 c:RegisteredOffice 2023-08-01 2024-07-31 12110086 d:CurrentFinancialInstruments 2024-07-31 12110086 d:CurrentFinancialInstruments 2023-07-31 12110086 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 12110086 d:CurrentFinancialInstruments d:WithinOneYear 2023-07-31 12110086 d:ShareCapital 2024-07-31 12110086 d:ShareCapital 2023-07-31 12110086 d:RetainedEarningsAccumulatedLosses 2024-07-31 12110086 d:RetainedEarningsAccumulatedLosses 2023-07-31 12110086 c:FRS102 2023-08-01 2024-07-31 12110086 c:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 12110086 c:FullAccounts 2023-08-01 2024-07-31 12110086 c:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 12110086 2 2023-08-01 2024-07-31 12110086 e:PoundSterling 2023-08-01 2024-07-31 iso4217:GBP xbrli:pure
Registered number: 12110086












RBA-CE LIMITED
UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED
 31 JULY 2024





















 


img6181.png
01483 755 399
hamlyns.com

 
RBA-CE LIMITED
 

COMPANY INFORMATION


Directors
M H Schroder 
T R Wilson 




Company secretary
T R Wilson



Registered number
12110086



Registered office
Sundial House High Street
Horsell

Woking

Surrey

GU21 4SU




Accountants
Hamlyns Limited
Chartered Accountants

Sundial House

High Street

Horsell

WOKING

GU21 4SU






 
RBA-CE LIMITED
REGISTERED NUMBER: 12110086

BALANCE SHEET
AS AT 31 JULY 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
1,128,250
1,005,498

Cash at bank and in hand
 5 
28,884
203,051

  
1,157,134
1,208,549

Creditors: amounts falling due within one year
 6 
(1,082,172)
(1,106,637)

Net current assets
  
 
 
74,962
 
 
101,912

Total assets less current liabilities
  
74,962
101,912

  

Net assets
  
74,962
101,912


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
74,960
101,910

  
74,962
101,912


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 on 28 February 2025.




T R Wilson
Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
RBA-CE LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

1.


General information

RBA-CE Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 12110086 and registered office address is Sundial House High Street, Horsell, Woking, Surrey, GU21 4SU

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

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the profit and loss account within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

Page 2

 
RBA-CE LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

2.Accounting policies (continued)

 
2.3

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.

 
2.4

Interest income

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

 
2.5

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 Company operates and generates income.


 
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.

Page 3

 
RBA-CE LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

2.Accounting policies (continued)

 
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.


3.


Employees




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


4.


Debtors

2024
2023
£
£


Other debtors
1,128,250
1,005,498

1,128,250
1,005,498



5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
28,884
203,051

28,884
203,051



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other creditors
1,080,672
1,104,977

Accruals and deferred income
1,500
1,660

1,082,172
1,106,637



Page 4