Caseware UK (AP4) 2023.0.135 2023.0.135 2024-12-312024-12-31The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.Distilling, rectifying and blending of spirits2024-01-012falsefalsetrue2false 14551780 2024-01-01 2024-12-31 14551780 2023-01-01 2023-12-31 14551780 2024-12-31 14551780 2023-12-31 14551780 c:Director1 2024-01-01 2024-12-31 14551780 d:CurrentFinancialInstruments 2024-12-31 14551780 d:CurrentFinancialInstruments 2023-12-31 14551780 d:Non-currentFinancialInstruments 2024-12-31 14551780 d:Non-currentFinancialInstruments 2023-12-31 14551780 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 14551780 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 14551780 d:Non-currentFinancialInstruments d:AfterOneYear 2024-12-31 14551780 d:Non-currentFinancialInstruments d:AfterOneYear 2023-12-31 14551780 d:ShareCapital 2024-12-31 14551780 d:ShareCapital 2023-12-31 14551780 d:SharePremium 2024-12-31 14551780 d:SharePremium 2023-12-31 14551780 d:RetainedEarningsAccumulatedLosses 2024-12-31 14551780 d:RetainedEarningsAccumulatedLosses 2023-12-31 14551780 c:FRS102 2024-01-01 2024-12-31 14551780 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 14551780 c:FullAccounts 2024-01-01 2024-12-31 14551780 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 14551780 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure

Registered number: 14551780










MIMOSA RWM LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2024

 
MIMOSA RWM LIMITED
REGISTERED NUMBER: 14551780

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

  

Current assets
  

Stocks
  
32,159
-

Debtors: amounts falling due within one year
 4 
25,053
-

Cash at bank and in hand
  
4,337
1

  
61,549
1

Creditors: amounts falling due within one year
 5 
(26,240)
-

Net current assets
  
 
 
35,309
 
 
1

Total assets less current liabilities
  
35,309
1

Creditors: amounts falling due after more than one year
 6 
(55,008)
-

  

Net (liabilities)/assets
  
(19,699)
1


Capital and reserves
  

Called up share capital 
  
100
1

Share premium account
  
70,047
-

Profit and loss account
  
(89,846)
-

  
(19,699)
1

Page 1

 
MIMOSA RWM LIMITED
REGISTERED NUMBER: 14551780
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2024

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 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: 




Alun Wyn Jones
Director

Date: 28 April 2025

The notes on pages 3 to 6 form part of these financial statements.
Page 2

 
MIMOSA RWM LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

Mimosa Rwm limited is a private company, limited by shares, registered in England and Wales.
The company's registered office address is as below:
MHA
MHA House
Charter Court
Swansea Enterprise Park
Swansea
SA7 9FS
 

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

Going concern

In preparing the financial statements, the director has considered the current financial position and has also assessed the financial future of the business. The director has concluded that it is appropriate to prepare the financial statements on a going concern basis. In forming this conclusion the director has considered the company's financial position.
After making enquiries, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future and to meet its financial obligations as they fall due. Accordingly, the director continues to adopt the going concern basis in preparing the annual report and accounts.

Page 3

 
MIMOSA RWM LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 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

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.

 
2.5

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 4

 
MIMOSA RWM LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 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

Financial instruments

Basic financial assets, which include trade and other debtors and cash and bank balances, are initially measured at transaction price unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.
Basic financial liabilities, including trade and other creditors, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest.

  
2.9

Significant judgements and estimates

In the application of the company's accounting policies, the directors are required to make
judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are
not readily apparent from other sources. The estimates and associated assumptions are based on
historical experience and other factors which are considered to be relevant. Actual results may differ
from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision only effects that period, or in the period of the revision and future periods if the revision affects both current and future periods.
The following are the critical judgements that the directors have made in the process of applying the company's accounting policies and that have the most significant effect on the amounts recognised in the financial statements.
Impairment of assets
Assets are assessed for indicators of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the income statement.
Provisions and contingencies
Provisions are recognised when the company has a present obligation as a result of a past event and a reliable estimate can be made of a probable adverse outcome. Otherwise, material contingent liabilities are disclosed unless a transfer of economic benefits is considered remote. Contingent assets are only disclosed if an inflow of economic benefits is probable.

Page 5

 
MIMOSA RWM LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

3.


Employees




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


4.


Debtors

2024
2023
£
£


Trade debtors
23,690
-

Other debtors
1,363
-

25,053
-



5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
23,447
-

Other creditors
1,043
-

Accruals and deferred income
1,750
-

26,240
-



6.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Other creditors
55,008
-

55,008
-


 
Page 6