Caseware UK (AP4) 2024.0.164 2024.0.164 2024-11-302024-11-306822243526278944truefalsefalse2023-12-01falseNo description of principal activityThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13749139 2023-12-01 2024-11-30 13749139 2022-12-01 2023-11-30 13749139 2024-11-30 13749139 2023-11-30 13749139 c:Director2 2023-12-01 2024-11-30 13749139 d:CurrentFinancialInstruments 2024-11-30 13749139 d:CurrentFinancialInstruments 2023-11-30 13749139 d:CurrentFinancialInstruments d:WithinOneYear 2024-11-30 13749139 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 13749139 d:ShareCapital 2024-11-30 13749139 d:ShareCapital 2023-11-30 13749139 d:RetainedEarningsAccumulatedLosses 2024-11-30 13749139 d:RetainedEarningsAccumulatedLosses 2023-11-30 13749139 c:FRS102 2023-12-01 2024-11-30 13749139 c:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 13749139 c:FullAccounts 2023-12-01 2024-11-30 13749139 c:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 13749139 d:Right-of-useInvestmentProperty 2023-12-01 2024-11-30 13749139 d:Right-of-useInvestmentProperty 2024-11-30 13749139 d:Right-of-useInvestmentProperty 2023-11-30 13749139 e:PoundSterling 2023-12-01 2024-11-30 iso4217:GBP xbrli:pure

Registered number: 13749139










RED ROBIN HOLDINGS LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 NOVEMBER 2024

 
RED ROBIN HOLDINGS LIMITED
REGISTERED NUMBER:13749139

BALANCE SHEET
AS AT 30 NOVEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Investment property
 4 
2,274,081
1,754,263

  
2,274,081
1,754,263

Current assets
  

Debtors: amounts falling due within one year
 5 
864
864

Cash at bank and in hand
 6 
53,440
125,996

  
54,304
126,860

Creditors: amounts falling due within one year
 7 
(2,341,250)
(1,891,534)

Net current liabilities
  
 
 
(2,286,946)
 
 
(1,764,674)

Total assets less current liabilities
  
(12,865)
(10,411)

  

Net liabilities
  
(12,865)
(10,411)


Capital and reserves
  

Called up share capital 
  
300
300

Profit and loss account
  
(13,165)
(10,711)

  
(12,865)
(10,411)


Page 1

 
RED ROBIN HOLDINGS LIMITED
REGISTERED NUMBER:13749139
    
BALANCE SHEET (CONTINUED)
AS AT 30 NOVEMBER 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 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 by: 




................................................
Jamie Wesley Key
Director

Date: 21 August 2025

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

Page 2

 
RED ROBIN HOLDINGS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

1.


General information

Red Robin Holdings Limited is a private company limited by shares and incorporated in England 
and Wales, registration number 13749139. The registered office is Rysa Lodge School Road, Seething, Norwich, Norfolk, NR15 1DL. 

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

Investment property

Investment property is carried at fair value determined annually by the Directors and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any differences in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.

 
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.

 
2.5

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 4 (2023 - 4).

Page 3

 
RED ROBIN HOLDINGS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

4.


Investment property


Property under construc-tion

£



Valuation


At 1 December 2023
1,754,263


Additions at cost
519,818



At 30 November 2024
2,274,081

The 2024 valuations were made by the Directors, on an open market value for existing use basis.
The Directors consider that the fair value of the property is equivalent to the acquisition cost plus subsequent enhancements whilst the property is under construction.



If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:

2024
2023
£
£


Historic cost
2,274,081
1,754,263

2,274,081
1,754,263


5.


Debtors

2024
2023
£
£


Called up share capital not paid
300
300

Prepayments and accrued income
564
564

864
864



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
53,440
125,996


Page 4

 
RED ROBIN HOLDINGS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
-
534

Other creditors
2,340,000
1,890,000

Accruals and deferred income
1,250
1,000

2,341,250
1,891,534



8.


Prior year adjustment

During the current financial year, the directors reviewed the classification of a property previously recognised as freehold property within tangible fixed assets. Following this review, it was determined that the property meets the definition of an investment property under FRS 102 Section 16.
As a result, a prior year adjustment has been made to reclassify the property as an investment property. The property is now measured at fair value, in accordance with the requirements of FRS 102. The comparative figures have been restated to reflect this change.
The impact of this adjustment on the prior year financial statements is as follows:
The carrying amount of tangible fixed assets has decreased by £1,595,014.
Prepayments have decreased by £159,249.
Investment property has increased by £1,754,263.
This adjustment has been made to ensure the financial statements provide a true and fair view and are compliant with the recognition and measurement principles of FRS 102.

 
Page 5