Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-310No description of principal activity2023-01-01false0truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 04487496 2023-01-01 2023-12-31 04487496 2022-01-01 2022-12-31 04487496 2023-12-31 04487496 2022-12-31 04487496 c:Director1 2023-01-01 2023-12-31 04487496 d:CurrentFinancialInstruments 2023-12-31 04487496 d:CurrentFinancialInstruments 2022-12-31 04487496 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 04487496 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 04487496 d:ShareCapital 2023-12-31 04487496 d:ShareCapital 2022-12-31 04487496 d:RetainedEarningsAccumulatedLosses 2023-12-31 04487496 d:RetainedEarningsAccumulatedLosses 2022-12-31 04487496 c:OrdinaryShareClass1 2023-01-01 2023-12-31 04487496 c:OrdinaryShareClass1 2023-12-31 04487496 c:OrdinaryShareClass1 2022-12-31 04487496 c:FRS102 2023-01-01 2023-12-31 04487496 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 04487496 c:FullAccounts 2023-01-01 2023-12-31 04487496 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 04487496 6 2023-01-01 2023-12-31 04487496 e:PoundSterling 2023-01-01 2023-12-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 04487496














GLOUCESTER DEVELOPMENTS LIMITED
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED  31 DECEMBER 2023

 
GLOUCESTER DEVELOPMENTS LIMITED
 

CONTENTS



Page
Statement of Financial Position
 
1
Notes to the Financial Statements
 
2 - 3


 
GLOUCESTER DEVELOPMENTS LIMITED
REGISTERED NUMBER:04487496

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Fixed asset investments
 4 
80
80

Current assets
  

Debtors: amounts falling due within one year
 5 
20,981
1,866,550

Bank and cash balances
  
27
40

  
21,008
1,866,590

Current liabilities
  

Creditors: amounts falling due within one year
 6 
-
(363,785)

Net current assets
  
 
 
21,008
 
 
1,502,805

  

Net assets
  
21,088
1,502,885


Capital and reserves
  

Called up share capital 
 7 
19,000
19,000

Profit and loss account
  
2,088
1,483,885

  
21,088
1,502,885


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 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 on 19 September 2024.




D Cohen
Director

The notes on pages 2 to 3 form part of these financial statements.

Page 1

 
GLOUCESTER DEVELOPMENTS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

Gloucester Developments Limited is private company, limited by shares, incorporated in England and Wales. Its registered office and principal place of business address is at Cavendish House, 369 Burnt Oak Broadway, Edgware, Middlesex, HA8 5AW.
The principal activity of the Company continued to be that of a holding company.
The Company's functional and presentational currency is £ sterling.

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 following principal accounting policies have been applied:

 
2.2

Going concern

The director has considered the proposed activity of the Company for a period of at least 12 months from the date of his approval of these financial statements. Based on the above the director considers it appropriate to prepare the financial statements on a going concern basis.

 
2.3

Exemption from preparing consolidated financial statements

The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.

 
2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.5

Debtors

Short term debtors are measured at the transaction price, less any impairment.

 
2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty.

 
2.7

Creditors

Short term creditors are measured at the transaction price.

 
2.8

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.

Page 2

 
GLOUCESTER DEVELOPMENTS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

3.


Employees

The director was the only employee of the Company during the current and preceding year.



4.


Fixed asset investments





Investments in subsidiary companies

£



Cost 


At 1 January 2023
80



At 31 December 2023
80





5.


Debtors

2023
2022
£
£


Other debtors
20,981
1,866,550



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Other creditors
-
362,785

Accruals and deferred income
-
1,000

-
363,785



7.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



19,000 (2022 - 19,000) Ordinary shares of £1 each
19,000
19,000


Page 3