Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-312023-01-01The principal activity of the company during the period was that of a holding company.2false2truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 10761099 2023-01-01 2023-12-31 10761099 2023-12-31 10761099 2022-01-01 2022-12-31 10761099 2022-12-31 10761099 c:Director2 2023-01-01 2023-12-31 10761099 d:CurrentFinancialInstruments 2023-12-31 10761099 d:CurrentFinancialInstruments 2022-12-31 10761099 d:Non-currentFinancialInstruments 2023-12-31 10761099 d:Non-currentFinancialInstruments 2022-12-31 10761099 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 10761099 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 10761099 d:ShareCapital 2023-12-31 10761099 d:ShareCapital 2022-12-31 10761099 d:RetainedEarningsAccumulatedLosses 2023-12-31 10761099 d:RetainedEarningsAccumulatedLosses 2022-12-31 10761099 d:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-12-31 10761099 d:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-12-31 10761099 c:FRS102 2023-01-01 2023-12-31 10761099 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 10761099 c:FullAccounts 2023-01-01 2023-12-31 10761099 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 10761099 6 2023-01-01 2023-12-31 10761099 e:PoundSterling 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure
Registered number: 10761099


GLA HOLDING LIMITED








UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

 
GLA HOLDING LIMITED
REGISTERED NUMBER: 10761099

BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 4 
131,864
131,864

  
131,864
131,864

Current assets
  

Debtors: amounts falling due after more than one year
 5 
59,743
-

Debtors: amounts falling due within one year
 5 
160,257
119,357

Bank and cash balances
  
328
1,823

  
220,328
121,180

Creditors: amounts falling due within one year
 6 
(237)
(124,438)

Net current assets/(liabilities)
  
 
 
220,091
 
 
(3,258)

Total assets less current liabilities
  
351,955
128,606

Provisions for liabilities
  

Other provisions
 7 
281
281

  
 
 
281
 
 
281

Net assets
  
352,236
128,887


Capital and reserves
  

Called up share capital 
  
106
106

Profit and loss account
  
352,130
128,781

  
352,236
128,887


Page 1

 
GLA HOLDING LIMITED
REGISTERED NUMBER: 10761099
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 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 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: 




A Geidans
Director

Date: 22 September 2024

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

Page 2

 
GLA HOLDING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

GLA Holding Ltd is a private limited company limited by share capital, incorporated in England and Wales. The company's registration number is 10761099. The address of the registered office is Unit 7 Birch, Kembrey Park, Swindon, Wiltshire, United Kingdom, SN2 8UU.

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

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

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

Page 3

 
GLA HOLDING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)

 
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 year was 2 (2022 - 2).


4.


Fixed asset investments





Investments in subsidiary companies
Unlisted investments
Total

£
£
£



Cost or valuation


At 1 January 2023
100,100
31,764
131,864



At 31 December 2023
100,100
31,764
131,864




Page 4

 
GLA HOLDING LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

5.


Debtors

2023
2022
£
£

Due after more than one year

Amounts owed by group undertakings
59,743
-

59,743
-


2023
2022
£
£

Due within one year

Amounts owed by group undertakings
160,251
119,351

Other debtors
6
6

160,257
119,357



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Amounts owed to group undertakings
-
124,351

Accruals and deferred income
237
87

237
124,438



7.


Provisions





Other provision

£





At 1 January 2023
(281)



At 31 December 2023
(281)

 
Page 5