Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-312024-05-222024-05-28Company is dormant22023-01-01true2truetrue SC122134 2023-01-01 2023-12-31 SC122134 2022-01-01 2022-12-31 SC122134 2023-12-31 SC122134 2022-12-31 SC122134 c:CompanySecretary1 2023-01-01 2023-12-31 SC122134 c:Director1 2023-01-01 2023-12-31 SC122134 c:Director4 2023-01-01 2023-12-31 SC122134 c:RegisteredOffice 2023-01-01 2023-12-31 SC122134 d:CurrentFinancialInstruments 2023-12-31 SC122134 d:CurrentFinancialInstruments 2022-12-31 SC122134 d:ShareCapital 2023-12-31 SC122134 d:ShareCapital 2022-12-31 SC122134 d:CapitalRedemptionReserve 2023-12-31 SC122134 d:CapitalRedemptionReserve 2022-12-31 SC122134 c:EntityHasNeverTraded 2023-01-01 2023-12-31 SC122134 c:FRS102 2023-01-01 2023-12-31 SC122134 c:Audited 2023-01-01 2023-12-31 SC122134 c:FullAccounts 2023-01-01 2023-12-31 SC122134 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 SC122134 c:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure
Registered number: SC122134













GSE RENTALS LIMITED






INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 31 DECEMBER 2023



 
GSE RENTALS LIMITED
 

COMPANY INFORMATION


Directors
Himanshu Suresh Gandhi 
Martin Charles 




Company secretary
Nicholas Mackie



Registered number
SC122134



Registered office
6 Bon Accord Square

Aberdeen

Scotland

AB11 6XU





 
GSE RENTALS LIMITED
 

CONTENTS



Page
Balance sheet
1
Notes to the financial statements
2 - 3


 
GSE RENTALS LIMITED

REGISTERED NUMBER:SC122134

BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 3 
355,000
355,000

  
355,000
355,000

Total assets less current liabilities
  
 
 
355,000
 
 
355,000

  

Net assets
  
355,000
355,000


Capital and reserves
  

Called up share capital 
  
55,000
55,000

Capital redemption reserve
  
300,000
300,000

  
355,000
355,000


The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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: 




Martin Charles
Director

Date: 22 May 2024

Page 1
 

 
GSE RENTALS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

GSE Rentals Limited is a company incorporated in Scotland. The company's registered address is 6 Bon Accord Square, Aberdeen, AB11 6XU.

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

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

 
2.2

Going concern

On 1 January 2017 as part of group restructuring, the assets and liabilities of the company were hived up into Unique System (UK) Limited. The directors of GSE Rentals Limited do not intend to acquire a replacement trade within the foreseeable future, however, the Company remains in a strong net asset position and there is currently no intention to liquidate. 
Management have confirmed with Group that if monies are required for working capital then payments shall be made from Group in the form of repayments of the debtor balances which remain outstanding at the balance sheet date. 

 
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.

Page 2
 

 
GSE RENTALS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

3.


Debtors

2023
2022
£
£


Amounts owed by group undertakings
355,000
355,000



4.


Controlling party

The Company's immediate parent undertaking is Unique System (UK) Limited, a company incorporated in Scotland. 
The ultimate controlling party is UMGHoldco 1 Limited, a limited liability company, which is incorporated in Jersey. The largest and smallest group in which the results of the company and its subsidiaries are consolidated is that headed by UMGHoldco 1 Limited. No other group financial statements include the results of the company. The consolidated financial statements of this group are not available to the public.


5.


Auditor's information

The auditor's report on the financial statements for the year ended 31 December 2023 was unqualified.

The audit report was signed on 28 May 2024 by James Pirrie (Senior statutory auditor) on behalf of Anderson Anderson & Brown Audit LLP.

Page 3