Caseware UK (AP4) 2023.0.135 2023.0.135 2023-11-302023-11-30trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.22022-11-16falseNo description of principal activitytrue 14487863 2022-11-15 14487863 2022-11-16 2023-11-30 14487863 2021-11-17 2022-11-15 14487863 2023-11-30 14487863 c:Director1 2022-11-16 2023-11-30 14487863 d:CurrentFinancialInstruments 2023-11-30 14487863 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 14487863 d:ShareCapital 2023-11-30 14487863 d:SharePremium 2023-11-30 14487863 d:RetainedEarningsAccumulatedLosses 2023-11-30 14487863 c:FRS102 2022-11-16 2023-11-30 14487863 c:AuditExempt-NoAccountantsReport 2022-11-16 2023-11-30 14487863 c:FullAccounts 2022-11-16 2023-11-30 14487863 c:PrivateLimitedCompanyLtd 2022-11-16 2023-11-30 14487863 6 2022-11-16 2023-11-30 14487863 e:PoundSterling 2022-11-16 2023-11-30 iso4217:GBP xbrli:pure

Registered number: 14487863









GRAY INVESTMENTS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 30 NOVEMBER 2023

 
GRAY INVESTMENTS LIMITED
REGISTERED NUMBER: 14487863

BALANCE SHEET
AS AT 30 NOVEMBER 2023

2023
Note
£

Fixed assets
  

Investments
 4 
3,290,104

  
3,290,104

Current assets
  

Debtors: amounts falling due within one year
 5 
5,800

Cash at bank and in hand
  
377

  
6,177

Creditors: amounts falling due within one year
 7 
(3,914)

Net current assets
  
 
 
2,263

Total assets less current liabilities
  
3,292,367

  

Net assets
  
3,292,367


Capital and reserves
  

Called up share capital 
  
2

Share premium account
  
3,273,720

Profit and loss account
  
18,645

  
3,292,367


Page 1

 
GRAY INVESTMENTS LIMITED
REGISTERED NUMBER: 14487863
    
BALANCE SHEET (CONTINUED)
AS AT 30 NOVEMBER 2023

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 period 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 by: 




L C Dailey
Director

Date: 7 August 2024

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

Page 2

 
GRAY INVESTMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 NOVEMBER 2023

1.


General information

Gray Investments Limited is a private company, limited by shares, incorporated in England & Wales (registered number:14487863). The registered office of the company is 101 New Cavendish Street, London, W1W 6XH.
The company was incorporated on 16th November 2022, and this is the first period of trade. 
The principal activity is that of financial investments. 
The accounts have been prepared in GBP Sterling, which is the functional currency of the company. 

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

Going concern

Given that the company is in a net asset position, the directors consider it appropriate that the company continues to operate as a going concern. 

 
2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted 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.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
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.

 
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.

Page 3

 
GRAY INVESTMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 NOVEMBER 2023

2.Accounting policies (continued)

 
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

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 2.


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


Additions
3,290,104



At 30 November 2023
3,290,104





5.


Debtors

2023
£


Other debtors
5,800

5,800


Page 4

 
GRAY INVESTMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 NOVEMBER 2023

6.


Cash and cash equivalents

2023
£

Cash at bank and in hand
377

377



7.


Creditors: Amounts falling due within one year

2023
£

Other creditors
2,714

Accruals
1,200

3,914


 
Page 5