Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-312023-04-01No description of principal activitytrue11falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 07884265 2023-04-01 2024-03-31 07884265 2022-04-01 2023-03-31 07884265 2024-03-31 07884265 2023-03-31 07884265 c:Director1 2023-04-01 2024-03-31 07884265 d:CurrentFinancialInstruments 2024-03-31 07884265 d:CurrentFinancialInstruments 2023-03-31 07884265 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 07884265 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 07884265 d:ShareCapital 2024-03-31 07884265 d:ShareCapital 2023-03-31 07884265 d:RetainedEarningsAccumulatedLosses 2024-03-31 07884265 d:RetainedEarningsAccumulatedLosses 2023-03-31 07884265 c:FRS102 2023-04-01 2024-03-31 07884265 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 07884265 c:FullAccounts 2023-04-01 2024-03-31 07884265 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 07884265 2 2023-04-01 2024-03-31 07884265 6 2023-04-01 2024-03-31 07884265 e:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure

Registered number: 07884265









GREENHAM LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2024

 
GREENHAM LTD
REGISTERED NUMBER: 07884265

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
1,000
1,000

  
1,000
1,000

Current assets
  

Cash at bank and in hand
 5 
534
530

  
534
530

Creditors: amounts falling due within one year
 6 
(11,065)
(11,066)

Net current liabilities
  
 
 
(10,531)
 
 
(10,536)

Total assets less current liabilities
  
(9,531)
(9,536)

  

Net liabilities
  
(9,531)
(9,536)


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
(9,532)
(9,537)

  
(9,531)
(9,536)


Page 1

 
GREENHAM LTD
REGISTERED NUMBER: 07884265
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2024

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 her 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: 




................................................
T C Kennard
Director

Date: 24 November 2024

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

Page 2

 
GREENHAM LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

Greenham Limited is a private company limited by shares. The company is incorporated in England & Wales and its trading address is 43-45 Market Street, Marple, Chesire, SK6 7AA. The registered number is 07884265.

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 a going concern basis. 
The director considers the going concern basis to be appropriate because in the director's opinion, the company will continue to obtain sufficient funding to enable it to pay its debts as they fall due and also will receive continuing support from the director and shareholders. 

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Valuation of investments

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 Statement of Income and Retained Earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

 
2.5

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.

 
2.6

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.

Page 3

 
GREENHAM LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.7

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.

Financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instruments any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other payables, bank loans and other loans are initially measured at their transaction price after transaction costs. When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade payables are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade payables are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade payables are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.


3.


Employees




The average monthly number of employees, including directors, during the year was 1 (2023 - 1).

Page 4

 
GREENHAM LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

4.


Fixed asset investments





Unlisted investments

£



Cost or valuation


At 1 April 2023
1,000



At 31 March 2024
1,000




The company is a designated member of David Kennard LLP ("the LLP") and has contributed capital of £1,000 as at 31 March 2024.


5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
534
530

534
530



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to other participating interests
9,197
9,197

Other creditors
459
459

Accruals and deferred income
1,409
1,410

11,065
11,066


 
Page 5