Caseware UK (AP4) 2024.0.164 2024.0.164 2024-08-312024-08-3111falsetrue2023-09-01No description of principal activitytrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 08674684 2023-09-01 2024-08-31 08674684 2022-09-01 2023-08-31 08674684 2024-08-31 08674684 2023-08-31 08674684 c:Director1 2023-09-01 2024-08-31 08674684 d:PlantMachinery 2023-09-01 2024-08-31 08674684 d:PlantMachinery 2024-08-31 08674684 d:PlantMachinery 2023-08-31 08674684 d:ComputerEquipment 2023-09-01 2024-08-31 08674684 d:ComputerEquipment 2024-08-31 08674684 d:ComputerEquipment 2023-08-31 08674684 d:CurrentFinancialInstruments 2024-08-31 08674684 d:CurrentFinancialInstruments 2023-08-31 08674684 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 08674684 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 08674684 d:ShareCapital 2024-08-31 08674684 d:ShareCapital 2023-08-31 08674684 d:RetainedEarningsAccumulatedLosses 2024-08-31 08674684 d:RetainedEarningsAccumulatedLosses 2023-08-31 08674684 c:FRS102 2023-09-01 2024-08-31 08674684 c:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 08674684 c:FullAccounts 2023-09-01 2024-08-31 08674684 c:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 08674684 2 2023-09-01 2024-08-31 08674684 e:PoundSterling 2023-09-01 2024-08-31 iso4217:GBP xbrli:pure

Registered number: 08674684










ROBIN DAND COMMODITIES LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 AUGUST 2024

 
ROBIN DAND COMMODITIES LIMITED
REGISTERED NUMBER:08674684

BALANCE SHEET
AS AT 31 AUGUST 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 5 
-
10,103

Cash at bank and in hand
 6 
9,053
815

  
9,053
10,918

Creditors: amounts falling due within one year
 7 
(20,978)
(21,698)

Net current liabilities
  
 
 
(11,925)
 
 
(10,780)

  

Net liabilities
  
(11,925)
(10,780)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(12,025)
(10,880)

  
(11,925)
(10,780)


The director considers 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 director acknowledges his 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: 


R J Dand
Director

Date: 28 August 2025

The notes on pages 2 to 5 form part of these financial statements.

Page 1

 
ROBIN DAND COMMODITIES LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1.


General information

The Company is limited by shares and incorporated in England, registered number 08674684. Its registered office is 910 The Crescent, Colchester Business Park, Colchester, Essex, CO4 9YQ and its principal place of business is 31 Grange Road Kingston upon Thames Surrey KT1 2QU.

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 financial statements are presented in pound sterling which is also the functional currency and rounded to the nearest pound.

The following principal accounting policies have been applied:

 
2.2

Going concern

The Director assesses whether the use of going concern is appropriate i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the Company to continue as a going concern. 
The Director makes this assessment in respect of a period of at least one year from the date of authorisation for issue of the financial statements. The Director has agreed to financially support the Company to ensure that there are adequate resources to continue in operational existence for the foreseeable future, thus he continues to adopt the going concern basis of accounting in preparing the financial statements.

 
2.3

Interest income

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

 
2.4

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.


 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 2

 
ROBIN DAND COMMODITIES LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.Accounting policies (continued)


2.5
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Plant and machinery
-
Straight line over 4 years
Computer equipment
-
Straight line over 4 years

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.6

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.

 
2.7

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.

 
2.8

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 1 (2023 - 1).

Page 3

 
ROBIN DAND COMMODITIES LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

4.


Tangible fixed assets





Plant and machinery
Computer equipment
Total

£
£
£



Cost or valuation


At 1 September 2023
30,905
6,149
37,054



At 31 August 2024

30,905
6,149
37,054



Depreciation


At 1 September 2023
30,905
6,149
37,054



At 31 August 2024

30,905
6,149
37,054



Net book value



At 31 August 2024
-
-
-



At 31 August 2023
-
-
-

Page 4

 
ROBIN DAND COMMODITIES LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

5.


Debtors

2024
2023
£
£


Other debtors
-
10,103



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
9,053
815



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other creditors
19,898
19,898

Accruals and deferred income
1,080
1,800

20,978
21,698



8.


Related party transactions

The Company owes the director £19,898 (2023: £19,898) at the balance sheet date. 
The Company's controlling party is the director. 

 
Page 5