Caseware UK (AP4) 2024.0.164 2024.0.164 2024-08-31 2024-08-31 true false false true 0 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2023-09-01 No description of principal activity 0 11268289 2023-09-01 2024-08-31 11268289 2022-09-01 2023-08-31 11268289 2024-08-31 11268289 2023-08-31 11268289 c:Director1 2023-09-01 2024-08-31 11268289 d:Buildings 2024-08-31 11268289 d:Buildings 2023-08-31 11268289 d:CurrentFinancialInstruments 2024-08-31 11268289 d:CurrentFinancialInstruments 2023-08-31 11268289 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 11268289 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 11268289 d:ShareCapital 2024-08-31 11268289 d:ShareCapital 2023-08-31 11268289 d:RetainedEarningsAccumulatedLosses 2024-08-31 11268289 d:RetainedEarningsAccumulatedLosses 2023-08-31 11268289 c:FRS102 2023-09-01 2024-08-31 11268289 c:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 11268289 c:FullAccounts 2023-09-01 2024-08-31 11268289 c:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 11268289 e:PoundSterling 2023-09-01 2024-08-31 iso4217:GBP xbrli:pure

Registered number: 11268289 RMC NURSERIES LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 AUGUST 2024
RMC NURSERIES LIMITED REGISTERED NUMBER: 11268289 BALANCE SHEET AS AT 31 AUGUST 2024
| 2024 | 2024 | 2023 | 2023
Note | £ | £ | £ | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 413,163 |  | 413,163
|  |  | 413,163 |  | 413,163
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 69,000 |  | 67,000 |
Cash at bank and in hand | 6 | 6,995 |  | 2,360 |
|  | 75,995 |  | 69,360 |
Creditors: amounts falling due within one year | 7 | (92,900) |  | (504,294) |
Net current liabilities |  |  | (16,905) |  | (434,934)
Total assets less current liabilities |  |  | 396,258 |  | (21,771)
Net assets/(liabilities) |  |  | 396,258 |  | (21,771)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 400 |  | 400
Profit and loss account |  |  | 395,858 |  | (22,171)
Total equity |  |  | 396,258 |  | (21,771)
Page 1
RMC NURSERIES LIMITED REGISTERED NUMBER: 11268289 BALANCE SHEET (CONTINUED) AS AT 31 AUGUST 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 income and retained earnings 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 Ford
Director
Date: 18 November 2025
The notes on pages 3 to 6 form part of these financial statements. Page 2
RMC NURSERIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024
1. | General information
RMC Nurseries Limited is a private company limited by shares. The company is incorporated in England and Wales and its registered office address is Aston House, Cornwall Avenue, London, N3 1LF. The registered number is 11268289. 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 Sterling (£), which is the functional currency of the entity. The following principal accounting policies have been applied:
| 2.2 | Going concern
Whilst the company is in a net liabilities position, it retains the support of its shareholders and as such the directors consider it appropriate to prepare the accounts on a going concern basis.
| 2.3 | 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. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. There was no depreciation charged during the year. 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.
| 2.4 | 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. Page 3
RMC NURSERIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024 2.Accounting policies (continued)
| 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.
| 2.7 | 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. 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. Basic financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities. Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial. Page 4
RMC NURSERIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024
3. | Employees
| The Company has no employees other than the directors, who did not receive any remuneration (2023 - £NIL).
4. | Tangible fixed assets
|  | Freehold property
|  | £
| Cost or valuation |
| At 1 September 2023 | 413,163
| At 31 August 2024 | 413,163
| Net book value |
| At 31 August 2024 | 413,163
| At 31 August 2023 | 413,163
5. | Debtors
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Other debtors | 69,000 | 67,000
6. | Cash and cash equivalents
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Cash at bank and in hand | 6,995 | 2,360
Page 5
RMC NURSERIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Other creditors | 92,000 | 501,544
| Accruals and deferred income | 900 | 2,750
|  | 92,900 | 504,294
8. | Controlling party
During the year under review, there was no ultimate controlling party.
Page 6