Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-3122023-01-012falsetruetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 01227150 2023-01-01 2023-12-31 01227150 2022-01-01 2022-12-31 01227150 2023-12-31 01227150 2022-12-31 01227150 c:Director1 2023-01-01 2023-12-31 01227150 c:Director2 2023-01-01 2023-12-31 01227150 d:CurrentFinancialInstruments 2023-12-31 01227150 d:CurrentFinancialInstruments 2022-12-31 01227150 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 01227150 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 01227150 d:ShareCapital 2023-12-31 01227150 d:ShareCapital 2022-12-31 01227150 d:RetainedEarningsAccumulatedLosses 2023-12-31 01227150 d:RetainedEarningsAccumulatedLosses 2022-12-31 01227150 c:OrdinaryShareClass1 2023-01-01 2023-12-31 01227150 c:OrdinaryShareClass1 2023-12-31 01227150 c:OrdinaryShareClass1 2022-12-31 01227150 c:FRS102 2023-01-01 2023-12-31 01227150 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 01227150 c:FullAccounts 2023-01-01 2023-12-31 01227150 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 01227150 6 2023-01-01 2023-12-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 01227150














GRICIND LIMITED

 
UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

 
GRICIND LIMITED
REGISTERED NUMBER:01227150

BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 4 
10,000
10,000

  
10,000
10,000

Current assets
  

Debtors: amounts falling due within one year
 5 
233
3,831

Cash at bank
 6 
348,522
342,092

  
348,755
345,923

Creditors: amounts falling due within one year
 7 
(1,094)
(1,819)

Net current assets
  
 
 
347,661
 
 
344,104

Total assets less current liabilities
  
357,661
354,104

  

Net assets
  
357,661
354,104


Capital and reserves
  

Called up share capital 
 8 
1,000
1,000

Profit and loss account
  
356,661
353,104

  
357,661
354,104


Page 1

 
GRICIND LIMITED
REGISTERED NUMBER:01227150
    
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 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: 




B Dickins
R J MacSween
Director
Director


Date: 24 September 2024
Date24 September 2024

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

Page 2

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

1.


General information

Gricind Limited is a private company, limited by shares and registered in England and Wales, registration number 01227150. The registered office address is Elsley Court, 20-22 Great Titchfield Street, London, W1W 8BE.
The principal activity of the company continued to be that of the provision of office and management services to other group companies.

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

  
2.2

Group exemption

The financial statements present information about the company as an individual undertaking and not about its group. The company and its subsidiary undertaking comprise a small - sized group. The company has therefore taken advantage of the exemption provided by section 399 of the Companies Act 2006 not to prepare group accounts.

 
2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.4

Debtors

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

 
2.5

Cash

Cash is represented and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. 

 
2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.7

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

 
2.8

 Financial instruments

The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as other debtors, other creditors and loans with related parties.

Page 3

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

3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2022 - 2).


4.


Fixed asset investments





Investments in a subsidiary company

£



Cost and net book value


At 1 January 2023
10,000



At 31 December 2023
10,000





5.


Debtors

2023
2022
£
£


Amounts owed by group undertakings
-
3,452

Other debtors
-
129

Prepayments
233
250

233
3,831



6.


Cash

2023
2022
£
£

Cash at bank and in hand
348,522
342,092



7.


Creditors: amounts falling due within one year

2023
2022
£
£

Amounts owed to group undertakings
-
1,589

Corporation tax
1,094
69

Accruals
-
161

1,094
1,819


Page 4

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

8.


Share capital

2023
2022
£
£
Authorised, allotted, called up and fully paid



1,000 (2022 - 1,000) ordinary shares of £1 each
1,000
1,000




 
Page 5