Caseware UK (AP4) 2023.0.135 2023.0.135 2023-10-312023-10-31The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2022-10-12falseNo description of principal activity1falsetruefalse 14414147 2022-10-11 14414147 2022-10-12 2023-10-31 14414147 2021-10-12 2022-10-11 14414147 2023-10-31 14414147 c:Director1 2022-10-12 2023-10-31 14414147 d:CurrentFinancialInstruments 2023-10-31 14414147 d:Non-currentFinancialInstruments 2023-10-31 14414147 d:CurrentFinancialInstruments d:WithinOneYear 2023-10-31 14414147 d:Non-currentFinancialInstruments d:AfterOneYear 2023-10-31 14414147 d:ShareCapital 2023-10-31 14414147 d:RetainedEarningsAccumulatedLosses 2023-10-31 14414147 c:OrdinaryShareClass1 2022-10-12 2023-10-31 14414147 c:OrdinaryShareClass1 2023-10-31 14414147 c:OrdinaryShareClass2 2022-10-12 2023-10-31 14414147 c:OrdinaryShareClass2 2023-10-31 14414147 c:OrdinaryShareClass3 2022-10-12 2023-10-31 14414147 c:OrdinaryShareClass3 2023-10-31 14414147 c:FRS102 2022-10-12 2023-10-31 14414147 c:AuditExempt-NoAccountantsReport 2022-10-12 2023-10-31 14414147 c:FullAccounts 2022-10-12 2023-10-31 14414147 c:PrivateLimitedCompanyLtd 2022-10-12 2023-10-31 14414147 6 2022-10-12 2023-10-31 14414147 e:PoundSterling 2022-10-12 2023-10-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 14414147









GPST HOLDINGS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 OCTOBER 2023

 
GPST HOLDINGS LIMITED
REGISTERED NUMBER: 14414147

STATEMENT OF FINANCIAL POSITION
AS AT 31 OCTOBER 2023

2023
Note
£

Fixed assets
  

Investments
 4 
13,960

  
13,960

Current assets
  

Debtors: amounts falling due within one year
 5 
7,915,217

Cash at bank and in hand
 6 
2,818

  
7,918,035

Creditors: amounts falling due within one year
 7 
(2,000)

Net current assets
  
 
 
7,916,035

Total assets less current liabilities
  
7,929,995

Creditors: amounts falling due after more than one year
 8 
(7,930,973)

  

Net (liabilities)/assets
  
(978)


Capital and reserves
  

Called up share capital 
 9 
3,902

Profit and loss account
  
(4,880)

  
(978)


Page 1

 
GPST HOLDINGS LIMITED
REGISTERED NUMBER: 14414147
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 OCTOBER 2023

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 Period 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 by: 




G M Norman
Director

Date: 16 October 2024

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
GPST HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2023

1.


General information

GPST Holdings Limited is a private company limited by shares and incorporated in England and Wales (registered number 14414147). The registered office address is 101 New Cavendish Street, 1st Floor South, London, W1W 6XH.
The financial statements are presented in Sterling, which is the functional currency of the company.
The company was incorporated on 12 October 2022 and began trading on the same day.

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 financial statements have been prepared on the going concern basis. The company is dependent on the director and shareholder for financial support, which the director is confident will continue for a period of at least another 12 months following the approval of these financial statements.
As at 31 October 2023, the company had net liabilities of £978. The director and shareholder has indicated their present intention to provide  adequate finance to enable the company to continue in operational existence and on this bassi the director considers it appropriate to prepare the financial statements on the going concern basis.
The financial statements do not reflect any adjustments that would result from a withdrawal of financial support by the director and shareholder.

 
2.3

Borrowing costs

All borrowing costs are recognised in profit or loss in the Period in which they are incurred.

 
2.4

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 reporting 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 reporting date. Gains and losses on remeasurement are recognised in profit or loss for the period.

Page 3

 
GPST HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2023

2.Accounting policies (continued)

 
2.5

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.

 
2.6

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.

 
2.7

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.


3.


Employees

The average monthly number of employees, including directors, during the Period was 1.


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


Additions
13,960





5.


Debtors

2023
£


Other debtors
7,915,217

7,915,217


Page 4

 
GPST HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2023

6.


Cash and cash equivalents

2023
£

Cash at bank and in hand
2,818

2,818



7.


Creditors: Amounts falling due within one year

2023
£

Accruals and deferred income
2,000

2,000



8.


Creditors: Amounts falling due after more than one year

2023
£

Other loans
7,930,973

7,930,973


Page 5

 
GPST HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2023

9.


Share capital

2023
£
Allotted, called up and fully paid


1,950 Ordinary shares shares of £0.001 each
1.95
1,950 Ordinary B Shares shares of £1.000 each
1,950.00
1,950 Ordinary C Shares shares of £1.000 each
1,950.00

3,901.95


The company issued 1 Ordinary share of £1.00 at incorporation and subsequently subdivided the shares by 1,000.
On the 12th December 2022 the company issued 950 Ordinary shares of £0.001 each.
On the 26th May 2023 the company issued 1,950 Ordinary B shares of £1 each.
On the 17th August 2023 the company issued 1,950 Ordinary C shares of £1 each.

 
Page 6