Rostev Holdco Ltd 10208876 true 2023-06-01 2024-05-31 2024-05-31 The principal activity of the company is that of a holding company Digita Accounts Production Advanced 6.30.9574.0 true Mr M R Chaplin false true 10208876 2023-06-01 2024-05-31 10208876 2024-05-31 10208876 bus:OrdinaryShareClass1 bus:Non-cumulativeNon-redeemableShares 2024-05-31 10208876 core:RetainedEarningsAccumulatedLosses 2024-05-31 10208876 core:ShareCapital 2024-05-31 10208876 core:CurrentFinancialInstruments core:WithinOneYear 2024-05-31 10208876 bus:FRS102 2023-06-01 2024-05-31 10208876 bus:AuditExempt-NoAccountantsReport 2023-06-01 2024-05-31 10208876 bus:FullAccounts 2023-06-01 2024-05-31 10208876 bus:RegisteredOffice 2023-06-01 2024-05-31 10208876 bus:Director1 2023-06-01 2024-05-31 10208876 bus:OrdinaryShareClass1 bus:Non-cumulativeNon-redeemableShares 2023-06-01 2024-05-31 10208876 bus:EntityHasNeverTraded 2023-06-01 2024-05-31 10208876 bus:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 10208876 countries:EnglandWales 2023-06-01 2024-05-31 10208876 core:CostValuation 2023-05-31 10208876 2022-06-01 2023-05-31 10208876 2023-05-31 10208876 bus:OrdinaryShareClass1 bus:Non-cumulativeNon-redeemableShares 2023-05-31 10208876 core:RetainedEarningsAccumulatedLosses 2023-05-31 10208876 core:ShareCapital 2023-05-31 10208876 core:CurrentFinancialInstruments core:WithinOneYear 2023-05-31 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 10208876

Rostev Holdco Ltd

Annual Report and Unaudited Financial Statements

for the Year Ended 31 May 2024

 

Rostev Holdco Ltd

Contents

Profit and Loss Account

1

Balance Sheet

2

Notes to the Unaudited Financial Statements

3 to 5

 

Rostev Holdco Ltd

Profit and Loss Account for the Year Ended 31 May 2024

The company has not traded during the year. During this year, the company received no income and incurred no expenditure and therefore made neither profit nor loss.

 

Rostev Holdco Ltd

(Registration number: 10208876)
Balance Sheet as at 31 May 2024

Note

2024
£

2023
£

Fixed assets

 

Investments

3

476,345

476,345

Current assets

 

Cash at bank and in hand

 

192

192

Creditors: Amounts falling due within one year

5

(190)

(190)

Net current assets

 

2

2

Net assets

 

476,347

476,347

Capital and reserves

 

Called up share capital

6

2

2

Retained earnings

476,345

476,345

Shareholders' funds

 

476,347

476,347

For the financial year ending 31 May 2024 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the director on 28 February 2025
 

.........................................
Mr M R Chaplin
Director

 

Rostev Holdco Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2024

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
42-46 Station Road
Edgware
Middlesex
HA8 7AB
England

These financial statements were authorised for issue by the director on 28 February 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.


Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

 

Rostev Holdco Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2024

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3

Investments in subsidiaries, joint ventures and associates

2024
£

2023
£

Investments in subsidiary

476,345

476,345

Subsidiaries

£

Cost or valuation

At 1 June 2023

476,345

Provision

Carrying amount

At 31 May 2024

476,345

At 31 May 2023

476,345

4

Cash and cash equivalents

2024
£

2023
£

Cash on hand

2

2

Cash at bank

190

190

192

192

5

Creditors

Note

2024
£

2023
£

Due within one year

 

Amounts due to related parties

190

190

 

Rostev Holdco Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2024

6

Share capital

Allotted, called up and fully paid shares

2024

2023

No.

£

No.

£

Ordinary shares of £0.01 each

200

2

200

2

       

7

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2023 - 1).