Caseware UK (AP4) 2022.0.179 2022.0.179 2023-03-312023-03-31Holding companyThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2022-01-11false1truetrue 13840786 2022-01-10 13840786 2022-01-11 2023-03-31 13840786 2021-01-11 2022-01-10 13840786 2023-03-31 13840786 c:Director1 2022-01-11 2023-03-31 13840786 d:CurrentFinancialInstruments 2023-03-31 13840786 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 13840786 d:ShareCapital 2023-03-31 13840786 d:RetainedEarningsAccumulatedLosses 2023-03-31 13840786 c:FRS102 2022-01-11 2023-03-31 13840786 c:AuditExempt-NoAccountantsReport 2022-01-11 2023-03-31 13840786 c:FullAccounts 2022-01-11 2023-03-31 13840786 c:PrivateLimitedCompanyLtd 2022-01-11 2023-03-31 13840786 d:Subsidiary1 2022-01-11 2023-03-31 13840786 d:Subsidiary1 1 2022-01-11 2023-03-31 13840786 6 2022-01-11 2023-03-31 iso4217:GBP xbrli:pure

Registered number: 13840786










GRANT SPENCER HOLDINGS LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 MARCH 2023

 
GRANT SPENCER HOLDINGS LIMITED
REGISTERED NUMBER: 13840786

BALANCE SHEET
AS AT 31 MARCH 2023

2023
Note
£

Fixed assets
  

Investments
  
125,237

  
125,237

Current assets
  

Debtors: amounts falling due within one year
  
2

Cash at bank and in hand
  
100

  
102

Creditors: amounts falling due within one year
  
(500)

Net current (liabilities)/assets
  
 
 
(398)

Total assets less current liabilities
  
124,839

  

Net assets
  
124,839


Capital and reserves
  

Called up share capital 
  
238

Profit and loss account
  
124,601

  
124,839


Page 1

 
GRANT SPENCER HOLDINGS LIMITED
REGISTERED NUMBER: 13840786
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2023

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 period 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 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 on 8 October 2023.




G S P Walters
Director

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

Page 2

 
GRANT SPENCER HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2023

1.


General information

Grant Spencer Holdings Limited (registered number 13840786) is private company, limited by shares and
incorporated in England and Wales. Its registered office is Wey Court West, Union Road, Farnham,
Surrey, GU9 7PT.

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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated 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.

 
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.

 
2.6

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the period was 1.

Page 3

 
GRANT SPENCER HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2023

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


Additions
125,237



At 31 March 2023
125,237





Subsidiary undertaking


The following was a subsidiary undertaking of the Company:

Name

Registered office

Class of shares

Holding

Andrew Lodge Limited
Wey Court West, Union Road, Farnham,
Surrey, GU9 7PT.
Ordinary A & Ordinary B shares of £1 each
100%

The aggregate of the share capital and reserves as at 31 March 2023 and the profit or loss for the period ended on that date for the subsidiary undertaking were as follows:

Name
Aggregate of share capital and reserves
Profit/(Loss)

Andrew Lodge Limited
202,951
114,573


5.


Debtors

2023
£


Other debtors
2

2


Page 4

 
GRANT SPENCER HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2023

6.


Cash and cash equivalents

2023
£

Cash at bank and in hand
100

100



7.


Creditors: Amounts falling due within one year

2023
£

Accruals and deferred income
500

500


 
Page 5