Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-31trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2024-01-29falsefalse0No description of principal activity2false 15449484 2024-01-28 15449484 2024-01-29 2025-03-31 15449484 2023-01-29 2024-01-28 15449484 2025-03-31 15449484 c:Director2 2024-01-29 2025-03-31 15449484 d:CurrentFinancialInstruments 2025-03-31 15449484 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 15449484 d:ShareCapital 2025-03-31 15449484 d:RetainedEarningsAccumulatedLosses 2025-03-31 15449484 c:OrdinaryShareClass1 2024-01-29 2025-03-31 15449484 c:OrdinaryShareClass1 2025-03-31 15449484 c:FRS102 2024-01-29 2025-03-31 15449484 c:AuditExempt-NoAccountantsReport 2024-01-29 2025-03-31 15449484 c:FullAccounts 2024-01-29 2025-03-31 15449484 c:PrivateLimitedCompanyLtd 2024-01-29 2025-03-31 15449484 2 2024-01-29 2025-03-31 15449484 e:PoundSterling 2024-01-29 2025-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 15449484









RA STUDENT LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 MARCH 2025

 
RA STUDENT LIMITED
REGISTERED NUMBER: 15449484

BALANCE SHEET
AS AT 31 MARCH 2025

2025
Note
£

  

Current assets
  

Stocks
 4 
460,992

Debtors: amounts falling due within one year
 5 
884,966

Cash at bank and in hand
 6 
35,242

  
1,381,200

Creditors: amounts falling due within one year
 7 
(1,396,175)

Net current (liabilities)/assets
  
 
 
(14,975)

Total assets less current liabilities
  
(14,975)

  

Net (liabilities)/assets
  
(14,975)


Capital and reserves
  

Called up share capital 
 8 
100

Profit and loss account
  
(15,075)

  
(14,975)


Page 1

 
RA STUDENT LIMITED
REGISTERED NUMBER: 15449484
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2025

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 period 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 on 15 July 2025.




J J Feldman
Director

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
RA STUDENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025

1.


General information

RA Student Ltd is a private company, limited by shares, incorporared in the United Kingdom and registered in England and Wales (registered number: 15449484). The Company's registered office address is 101 New Cavendish Street, 1st Floor South, London, United Kingdom, W1W 6XH.
The Company was incorporated on 29 January 2024.
The financial statements are presented in Sterling, which is the functional currency of the Company.

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

Interest income

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

 
2.3

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.

 
2.4

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.

 
2.5

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.

 
2.6

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.

Page 3

 
RA STUDENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025

3.


Employees

The average monthly number of employees, including directors, during the period was 2.


4.


Stocks

2025
£

Stock
460,992

460,992



5.


Debtors

2025
£


Amounts owed by group undertakings
1,270

Other debtors
883,696

884,966



6.


Cash and cash equivalents

2025
£

Cash at bank and in hand
35,242

35,242



7.


Creditors: Amounts falling due within one year

2025
£

Trade creditors
12,312

Other creditors
1,380,622

Accruals and deferred income
3,241

1,396,175


Page 4

 
RA STUDENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025

8.


Share capital

2025
£
Allotted, called up and fully paid


10,000 Ordinary shares of £0.01 each
100


On incorporation, the Company allotted 10,000 Ordinary shares of £0.01 nominal value each at par value.

 
Page 5