Caseware UK (AP4) 2024.0.164 2024.0.164 2024-06-302024-06-30falseThe principle activity for the company was that of activities of other holding companies not elsewhere classified.2023-07-0122truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 12112197 2023-07-01 2024-06-30 12112197 2022-07-01 2023-06-30 12112197 2024-06-30 12112197 2023-06-30 12112197 c:Director2 2023-07-01 2024-06-30 12112197 d:CurrentFinancialInstruments 2024-06-30 12112197 d:CurrentFinancialInstruments 2023-06-30 12112197 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 12112197 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 12112197 d:ShareCapital 2024-06-30 12112197 d:ShareCapital 2023-06-30 12112197 d:RetainedEarningsAccumulatedLosses 2024-06-30 12112197 d:RetainedEarningsAccumulatedLosses 2023-06-30 12112197 c:OrdinaryShareClass1 2023-07-01 2024-06-30 12112197 c:OrdinaryShareClass1 2024-06-30 12112197 c:OrdinaryShareClass1 2023-06-30 12112197 c:OrdinaryShareClass2 2023-07-01 2024-06-30 12112197 c:OrdinaryShareClass2 2024-06-30 12112197 c:OrdinaryShareClass2 2023-06-30 12112197 c:FRS102 2023-07-01 2024-06-30 12112197 c:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 12112197 c:FullAccounts 2023-07-01 2024-06-30 12112197 c:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 12112197 2 2023-07-01 2024-06-30 12112197 e:PoundSterling 2023-07-01 2024-06-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 12112197










GUESTKEY GROUP LIMITED








UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 JUNE 2024

 
GUESTKEY GROUP LIMITED
REGISTERED NUMBER: 12112197

BALANCE SHEET
AS AT 30 JUNE 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
528,672
400,711

Cash at bank and in hand
 5 
1,856
529

  
530,528
401,240

Creditors: amounts falling due within one year
 6 
(457,221)
(302,105)

Net current assets
  
 
 
73,307
 
 
99,135

Total assets less current liabilities
  
73,307
99,135

  

Net assets
  
73,307
99,135


Capital and reserves
  

Called up share capital 
 7 
144
144

Profit and loss account
  
73,163
98,991

  
73,307
99,135


Page 1

 
GUESTKEY GROUP LIMITED
REGISTERED NUMBER: 12112197
    
BALANCE SHEET (CONTINUED)
AS AT 30 JUNE 2024

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 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 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: 




Mr A Marsden
Director

Date: 28 February 2025

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

Page 2

 
GUESTKEY GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2024

1.


General information

Guestkey Group is a private company, limited by shares, incorporated in the United Kingdom, registered in England & Wales. The registered office is 73 Southern Road, Thame, OX9 2ED.

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

Interest income

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

 
2.3

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.

 
2.4

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.

 
2.5

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.

 
2.6

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 period was 2 (2023 - 2).

Page 3

 
GUESTKEY GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2024

3.Employees (continued)



4.


Debtors

2024
2023
£
£


Amounts owed by group undertakings
373,412
400,567

Other debtors
155,116
-

Called up share capital not paid
144
144

528,672
400,711



5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
1,856
529

1,856
529



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
454,749
299,633

Accruals and deferred income
2,472
2,472

457,221
302,105


Page 4

 
GUESTKEY GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2024

7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



102 (2023 - 102) Ordinary shares of £1.00 each
102
102
42 (2023 - 42) Ordinary A shares of £1.00 each
42
42

144

144



8.


Related party transactions

During the year the company had the following transactions with its parent company, Guestkey Limited:


2024
2023
£
£

Dividends received
378,180
266,230
378,180
266,230


9.


Controlling party

The company was controlled throughout the period by Mr & Mrs Marsden by virtue of their shareholdings.

 
Page 5