Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-312024-01-01falseinvestment company11truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 08814818 2024-01-01 2024-12-31 08814818 2023-01-01 2023-12-31 08814818 2024-12-31 08814818 2023-12-31 08814818 c:Director1 2024-01-01 2024-12-31 08814818 d:CurrentFinancialInstruments 2024-12-31 08814818 d:CurrentFinancialInstruments 2023-12-31 08814818 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 08814818 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 08814818 d:ShareCapital 2024-12-31 08814818 d:ShareCapital 2023-12-31 08814818 d:RetainedEarningsAccumulatedLosses 2024-12-31 08814818 d:RetainedEarningsAccumulatedLosses 2023-12-31 08814818 c:OrdinaryShareClass1 2024-01-01 2024-12-31 08814818 c:OrdinaryShareClass1 2024-12-31 08814818 c:OrdinaryShareClass1 2023-12-31 08814818 c:FRS102 2024-01-01 2024-12-31 08814818 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 08814818 c:FullAccounts 2024-01-01 2024-12-31 08814818 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 08814818 2 2024-01-01 2024-12-31 08814818 6 2024-01-01 2024-12-31 08814818 d:TaxLossesCarry-forwardsDeferredTax 2024-12-31 08814818 d:TaxLossesCarry-forwardsDeferredTax 2023-12-31 08814818 d:RetirementBenefitObligationsDeferredTax 2024-12-31 08814818 d:RetirementBenefitObligationsDeferredTax 2023-12-31 08814818 e:PoundSterling 2024-01-01 2024-12-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 08814818














GR INVESTMENTS LIMITED
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

 
GR INVESTMENTS LIMITED
 

CONTENTS



Page
Statement of Financial Position
 
1
Notes to the Financial Statements
 
2 - 5


 
GR INVESTMENTS LIMITED
REGISTERED NUMBER:08814818

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
4,318,084
3,929,969

Current assets
  

Debtors: amounts falling due within one year
 5 
1,689,180
1,698,818

Current asset investments
 6 
200
200

Cash at bank and in hand
  
1,713,245
1,200,753

  
3,402,625
2,899,771

Current liabilities
  

Creditors: amounts falling due within one year
 7 
(4,838,473)
(4,693,411)

Net current liabilities
  
 
 
(1,435,848)
 
 
(1,793,640)

Total assets less current liabilities
  
2,882,236
2,136,329

Provisions for liabilities
  

Deferred tax
  
(426,865)
(354,778)

Net assets
  
2,455,371
1,781,551


Capital and reserves
  

Called up share capital 
 9 
100
100

Profit and loss account
  
2,455,271
1,781,451

  
2,455,371
1,781,551


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 28 February 2025.

P M Greane
Director

The notes on pages 2 to 5 form part of these financial statements.
Page 1

 
GR INVESTMENTS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

GR Investments Limited is a private limited liability company incorporated in England and Wales, with its registered office at 106 Wise Lane, London, NW7 2RB.
The principal activity of the Company is that of an investment company.

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

Investments

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.

 
2.3

Debtors

Short term debtors are measured at the transaction price, less any impairment.

 
2.4

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions.

 
2.5

Creditors

Short term creditors are measured at the transaction price.

 
2.6

Foreign currency translation

Functional and presentation currency
The Company's functional and presentational currency is £ sterling.
Transactions and balances
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at rates of exchange ruling at the reporting date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange gains and losses are recognised in the Statement of Comprehensive Income.

Page 2

 
GR INVESTMENTS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.7

Interest income

Interest income is recognised in the Statement of Comprehensive Income using the effective interest method.

 
2.8

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in the Statement of Comprehensive Income except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.
Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date.


3.


Employees

The director was the only employee of the Company during the current and preceding year.



4.


Fixed asset investments





Listed investments

£



Valuation


At 1 January 2024
3,929,969


Additions
211,243


Disposals
(399,376)


Revaluations
576,248



At 31 December 2024
4,318,084

Page 3

 
GR INVESTMENTS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

5.


Debtors

2024
2023
£
£

Short-term loans receivable
1,643,912
1,675,885

Accrued income
45,268
22,933

1,689,180
1,698,818



6.


Current asset investments

2024
2023
£
£

Unlisted investments
200
200



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Taxation and social security
34,493
26,513

Other creditors
4,800,560
4,663,478

Accruals and deferred income
3,420
3,420

4,838,473
4,693,411



8.


Deferred taxation




2024


£



At beginning of year
354,778


Charged to profit or loss
72,087



At end of year
426,865

Page 4

 
GR INVESTMENTS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
 
8.Deferred taxation (continued)

The provision for deferred taxation is made up as follows:

2024
2023
£
£


Tax losses carried forward
(71,002)
(75,364)

Fair value adjustments
497,867
430,142

426,865
354,778


9.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 (2023 - 100) Ordinary shares of £1 each
100
100


 
Page 5