Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-31No description of principal activity2023-04-01true02falsetrue 05502124 2023-04-01 2024-03-31 05502124 2022-08-01 2023-03-31 05502124 2024-03-31 05502124 2023-03-31 05502124 c:Director5 2023-04-01 2024-03-31 05502124 d:CurrentFinancialInstruments 2024-03-31 05502124 d:CurrentFinancialInstruments 2023-03-31 05502124 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 05502124 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 05502124 d:ShareCapital 2024-03-31 05502124 d:ShareCapital 2023-03-31 05502124 d:CapitalRedemptionReserve 2024-03-31 05502124 d:CapitalRedemptionReserve 2023-03-31 05502124 d:RetainedEarningsAccumulatedLosses 2024-03-31 05502124 d:RetainedEarningsAccumulatedLosses 2023-03-31 05502124 c:EntityHasNeverTraded 2023-04-01 2024-03-31 05502124 c:FRS102 2023-04-01 2024-03-31 05502124 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 05502124 c:FullAccounts 2023-04-01 2024-03-31 05502124 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 05502124 d:Subsidiary1 2023-04-01 2024-03-31 05502124 d:Subsidiary1 1 2023-04-01 2024-03-31 05502124 d:Subsidiary2 2023-04-01 2024-03-31 05502124 d:Subsidiary2 1 2023-04-01 2024-03-31 05502124 6 2023-04-01 2024-03-31 05502124 e:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure

Registered number: 05502124









GLEMSTONE TELECOMMUNICATIONS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 MARCH 2024

 
GLEMSTONE TELECOMMUNICATIONS LIMITED
REGISTERED NUMBER: 05502124

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 3 
221,547
221,547

  
221,547
221,547

Current assets
  

Debtors: amounts falling due within one year
 4 
159,608
159,608

Cash at bank and in hand
 5 
36
36

  
159,644
159,644

Creditors: amounts falling due within one year
 6 
(3)
(3)

Net current assets
  
 
 
159,641
 
 
159,641

Total assets less current liabilities
  
381,188
381,188

  

Net assets
  
381,188
381,188


Capital and reserves
  

Called up share capital 
  
850
850

Capital redemption reserve
  
95,794
95,794

Profit and loss account
  
284,544
284,544

  
381,188
381,188


For the period ended 31 March 2024 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

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 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 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: 

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GLEMSTONE TELECOMMUNICATIONS LIMITED
REGISTERED NUMBER: 05502124
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2024




J N Wilson
Director

Date: 8 November 2024

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

Page 2

 
GLEMSTONE TELECOMMUNICATIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

1.


General information

Glemstone Telecommunications Limited is a private company limited by shares incorporated in England and Wales. 

The address of its registered office is:

Glebe Farm
Down Street
Dummer
Hampshire
RG25 2AD

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

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 balance sheet date. Gains and losses on remeasurement are recognised in the Profit and Loss Account 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 balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
2.3

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.

 
2.4

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.

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GLEMSTONE TELECOMMUNICATIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

3.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 April 2023
221,547



At 31 March 2024
221,547





Subsidiary undertakings


The following were subsidiary undertakings of the Company:

Name

Registered office

Class of shares

Holding

Glemnet Limited
Glebe Farm, Down Street, Dummer, RG25 2AD
Ordinary
100%
Tariff Watch Limited
Glebe Farm, Down Street, Dummer, RG25 2AD
Ordinary
100%

The aggregate of the share capital and reserves as at 31 March 2024 and the profit or loss for the period ended on that date for the subsidiary undertakings were as follows:

Name
Aggregate of share capital and reserves
Profit/(Loss)
£
£

Glemnet Limited
726,406
387,250

Tariff Watch Limited
3
-


4.


Debtors

2024
2023
£
£


Amounts owed by group undertakings
159,608
159,608

159,608
159,608


Page 4

 
GLEMSTONE TELECOMMUNICATIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
36
36

36
36



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
3
3

3
3



7.


Related party transactions

Included in creditors is a balance of £3 (2023: £3) owed to a group undertaking, Tariff Watch Limited. This amount is interest free, unsecured and repayable on demand.

Included in debtors is a balance of £159,608 (2023: £159,608) owed by a group undertaking, Glemnet Limited. This amount is interest free, unsecured and repayable on demand. 


8.


Controlling party

The immediate parent company is Southern Communications Holdings Limited, a company registered in England and Wales.

The parent of the smallest group for which consolidated accounts are prepared is Southern Communications Group Limited. These financial statements are available upon request from Glebe Farm, Down Street, Dummer, Basingstoke, Hampshire, United Kingdom, RG25 2AD.

The ultimate parent Company is Saint Topco Limited. The Directors believe there to be no ultimate
controlling party.

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