Caseware UK (AP4) 2023.0.135 2023.0.135 holding companytrue2023-04-30false1true1The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 08871813 2023-04-30 2024-04-29 08871813 2024-04-29 08871813 2022-04-30 2023-04-29 08871813 2023-04-29 08871813 c:Director1 2023-04-30 2024-04-29 08871813 d:CurrentFinancialInstruments 2024-04-29 08871813 d:CurrentFinancialInstruments 2023-04-29 08871813 d:Non-currentFinancialInstruments 2024-04-29 08871813 d:Non-currentFinancialInstruments 2023-04-29 08871813 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-29 08871813 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-29 08871813 d:Non-currentFinancialInstruments d:AfterOneYear 2024-04-29 08871813 d:Non-currentFinancialInstruments d:AfterOneYear 2023-04-29 08871813 d:ShareCapital 2024-04-29 08871813 d:ShareCapital 2023-04-29 08871813 d:RetainedEarningsAccumulatedLosses 2024-04-29 08871813 d:RetainedEarningsAccumulatedLosses 2023-04-29 08871813 c:FRS102 2023-04-30 2024-04-29 08871813 c:AuditExempt-NoAccountantsReport 2023-04-30 2024-04-29 08871813 c:FullAccounts 2023-04-30 2024-04-29 08871813 c:PrivateLimitedCompanyLtd 2023-04-30 2024-04-29 08871813 6 2023-04-30 2024-04-29 08871813 e:PoundSterling 2023-04-30 2024-04-29 iso4217:GBP xbrli:pure
Registered number: 08871813













Gregory Ross Ltd

Financial statements
Information for filing with the registrar

29 April 2024




 
Gregory Ross Ltd


Balance sheet
At 29 April 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
510,953
510,953

  
510,953
510,953

Current assets
  

Debtors
 5 
-
3,973

Cash at bank and in hand
  
3,637
18

  
3,637
3,991

Creditors: amounts falling due within one year
 6 
(252,658)
(306,527)

Net current liabilities
  
 
 
(249,021)
 
 
(302,536)

Total assets less current liabilities
  
261,932
208,417

Creditors: amounts falling due after more than one year
 7 
(236,645)
(254,741)

  

Net assets/(liabilities)
  
25,287
(46,324)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
25,187
(46,424)

Shareholders' funds/(deficit)
  
25,287
(46,324)


1

 
Gregory Ross Ltd

    
Balance sheet (continued)
At 29 April 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 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 on 29 January 2025.




G R Cadman
Director

Registered number: 08871813
The notes on pages 3 to 5 form part of these financial statements. 
2

 
Gregory Ross Ltd
 
 

Notes to the financial statements
Year ended 29 April 2024

1.


General information

Gregory Ross Ltd ('the company') is a private company limited by shares, incorporated and domiciled in the United Kingdom and registered in England. The address of the registered office is 2 Hillside Road, Pannal, Harrogate, HG3 1JP.

2.Accounting policies

 
2.1

Statement of compliance

The financial statements have been prepared in accordance with Section 1A of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland' (FRS 102) and the Companies Act 2006.

 
2.2

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.3

Borrowing costs

All borrowing costs are recognised in profit or loss in the year 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 balance sheet 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 balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
2.5

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 1 (2023 - 1).

3

 
Gregory Ross Ltd
 
 

Notes to the financial statements
Year ended 29 April 2024

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 30 April 2023
510,953



At 29 April 2024
510,953





5.


Debtors

2024
2023
£
£


Other debtors
-
3,973

-
3,973



6.


Creditors: amounts falling due within one year

2024
2023
£
£

Bank loans
19,691
21,285

Amounts owed to group undertakings
229,937
282,902

Accruals and deferred income
3,030
2,340

252,658
306,527



7.


Creditors: amounts falling due after more than one year

2024
2023
£
£

Bank loans
236,645
254,741

236,645
254,741


4

 
Gregory Ross Ltd
 
 

Notes to the financial statements
Year ended 29 April 2024

8.


Related party transactions

During the year, the company received dividends of £100,000 (2023: £nil) from the subsidiary A R Brosgill Limited. The companies transacted by way of an intercompany account. At 29 April 2024, £229,937 was owed to the subsidiary (2023: £282,902) .

 
5