Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-31falsefalse22024-01-01No description of principal activity2truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 5078237 2024-01-01 2024-12-31 5078237 2023-01-01 2023-12-31 5078237 2024-12-31 5078237 2023-12-31 5078237 c:CompanySecretary1 2024-01-01 2024-12-31 5078237 c:Director1 2024-01-01 2024-12-31 5078237 c:Director2 2024-01-01 2024-12-31 5078237 c:RegisteredOffice 2024-01-01 2024-12-31 5078237 d:CurrentFinancialInstruments 2024-12-31 5078237 d:CurrentFinancialInstruments 2023-12-31 5078237 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 5078237 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 5078237 d:ShareCapital 2024-12-31 5078237 d:ShareCapital 2023-12-31 5078237 d:SharePremium 2024-12-31 5078237 d:SharePremium 2023-12-31 5078237 d:CapitalRedemptionReserve 2024-12-31 5078237 d:CapitalRedemptionReserve 2023-12-31 5078237 d:RetainedEarningsAccumulatedLosses 2024-12-31 5078237 d:RetainedEarningsAccumulatedLosses 2023-12-31 5078237 d:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2024-01-01 2024-12-31 5078237 d:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2024-12-31 5078237 c:FRS102 2024-01-01 2024-12-31 5078237 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 5078237 c:FullAccounts 2024-01-01 2024-12-31 5078237 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 5078237 2 2024-01-01 2024-12-31 5078237 6 2024-01-01 2024-12-31 5078237 e:USDollar 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure
Registered number: 5078237








ANGLO RUSSIAN GOLD LIMITED
UNAUDITED
DIRECTORS' REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024




















 
ANGLO RUSSIAN GOLD LIMITED
 
 
Company Information


Directors
Mr S Volodchenko 
Mrs T Volodchenko 




Company secretary
Mrs T Volodchenko



Registered number
5078237



Registered office
3rd Floor
12 Gough Square

London

EC4A 3DW





 
ANGLO RUSSIAN GOLD LIMITED
Registered number: 5078237

Balance sheet
As at 31 December 2024

2024
2023
Note
$
$

Fixed assets
  

Investments
 5 
4,462,164
15,111,327

  
4,462,164
15,111,327

Current assets
  

Debtors: amounts falling due within one year
 6 
188
-

Cash at bank and in hand
  
4,480,640
1,884,355

  
4,480,828
1,884,355

Creditors: amounts falling due within one year
  
(97,644)
(6,677,655)

Net current assets/(liabilities)
  
 
 
4,383,184
 
 
(4,793,300)

Total assets less current liabilities
  
8,845,348
10,318,027

Provisions for liabilities
  

Other provisions
 8
(473,447)
-

  
 
 
(473,447)
 
 
-

Net assets
  
8,371,901
10,318,027


Capital and reserves
  

Called up share capital 
  
5,182,736
5,182,736

Share premium account
  
1,042,613
1,042,613

Capital redemption reserve
  
1,641,003
1,641,003

Profit and loss account
  
505,549
2,451,675

  
8,371,901
10,318,027


Page 1

 
ANGLO RUSSIAN GOLD LIMITED
Registered number: 5078237
    
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 on 27 August 2025.




Mrs T Volodchenko
Director

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

 
ANGLO RUSSIAN GOLD LIMITED
 
 
 
Notes to the financial statements
For the year ended 31 December 2024

1.


General information

Anglo Russian Gold Limited is a private company limited by share capital, incorporated in England and Wales, registration number 5078237. The address of the registered office is 3rd Floor, 12 Gough Square, London, EC4A 3DW.

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

Valuation of investments

Investments in Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of comprehensive income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

 
2.3

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.

 
2.4

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.

Page 3

 
ANGLO RUSSIAN GOLD LIMITED
 
 
 
Notes to the financial statements
For the year ended 31 December 2024

2.Accounting policies (continued)

 
2.5

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

The Company has elected to apply the recognition and measurement provisions of IFRS 9 Financial Instruments (as adopted by the UK Endorsement Board) with the disclosure requirements of Sections 11 and 12 and the other presentation requirements of FRS 102.

Financial instruments are recognised in the Company's Balance sheet when the Company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, 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.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

 
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.

 
2.7

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is USD.

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.

Page 4

 
ANGLO RUSSIAN GOLD LIMITED
 
 
 
Notes to the financial statements
For the year ended 31 December 2024

2.Accounting policies (continued)

 
2.8

Interest income

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

 
2.9

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.



3.


Employees

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


4.


Interest receivable

2024
2023
$
$


Other interest receivable
473,447
644,231


5.


Fixed asset investments





Unlisted investments

$



Cost or valuation


At 1 January 2024
15,111,328


Additions
30,000


Disposals
(10,519,508)


Foreign exchange movement
(159,656)



At 31 December 2024
4,462,164




Page 5

 
ANGLO RUSSIAN GOLD LIMITED
 
 
 
Notes to the financial statements
For the year ended 31 December 2024

6.


Debtors

2024
2023
$
$


Other debtors
188
-



7.


Provisions





Bad debt provision

$





Charged to profit or loss
473,447



At 31 December 2024
473,447


8.


Related party transactions

At 31 December 2024 the company owed a director and shareholder $89,344 (2023: $6,578,053), in respect of loans. No interest is payable for the period (2023: nil).

 
Page 6