Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-3100falsefalsefalse2023-08-02trueNo description of principal activityThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 15045559 2023-08-01 15045559 2023-08-02 2024-12-31 15045559 2023-01-01 2023-08-01 15045559 2024-12-31 15045559 c:Director4 2023-08-02 2024-12-31 15045559 d:CurrentFinancialInstruments 2024-12-31 15045559 d:Non-currentFinancialInstruments 2024-12-31 15045559 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 15045559 d:Non-currentFinancialInstruments d:AfterOneYear 2024-12-31 15045559 d:ShareCapital 2024-12-31 15045559 d:RetainedEarningsAccumulatedLosses 2024-12-31 15045559 c:OrdinaryShareClass1 2023-08-02 2024-12-31 15045559 c:OrdinaryShareClass1 2024-12-31 15045559 c:OrdinaryShareClass2 2023-08-02 2024-12-31 15045559 c:OrdinaryShareClass2 2024-12-31 15045559 c:OrdinaryShareClass3 2023-08-02 2024-12-31 15045559 c:OrdinaryShareClass3 2024-12-31 15045559 c:FRS102 2023-08-02 2024-12-31 15045559 c:AuditExempt-NoAccountantsReport 2023-08-02 2024-12-31 15045559 c:FullAccounts 2023-08-02 2024-12-31 15045559 c:PrivateLimitedCompanyLtd 2023-08-02 2024-12-31 15045559 6 2023-08-02 2024-12-31 15045559 e:PoundSterling 2023-08-02 2024-12-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 15045559










GBA INTERNATIONAL LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 DECEMBER 2024

 
GBA INTERNATIONAL LIMITED
REGISTERED NUMBER: 15045559

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
Note
£

Fixed assets
  

Investments
 4 
3,276,349

  
3,276,349

Current assets
  

Debtors: amounts falling due within one year
 5 
11,478

Cash at bank and in hand
 6 
68,892

  
80,370

Creditors: amounts falling due within one year
 7 
(2,213,842)

Net current (liabilities)/assets
  
 
 
(2,133,472)

Total assets less current liabilities
  
1,142,877

Creditors: amounts falling due after more than one year
  
(315,987)

  

Net assets
  
826,890


Capital and reserves
  

Called up share capital 
 9 
100

Profit and loss account
  
826,790

  
826,890


Page 1

 
GBA INTERNATIONAL LIMITED
REGISTERED NUMBER: 15045559
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 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 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: 




Nelson Kilbey
Director

Date: 28 April 2025

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
GBA INTERNATIONAL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

1.


General information

GBA International Limited is a limited company, 15045559, incorporated in England and Wales, with its registered office and principal place of business at Omega House, Hazleton Interchange, Lakesmere Road, Waterlooville, Hampshire, PO9 9JU.

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

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Taxation

Tax is recognised in profit or loss 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 balance sheet date in the countries where the Company operates and generates income.


 
2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Page 3

 
GBA INTERNATIONAL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.5

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.

 
2.6

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.

 
2.7

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.


3.


Employees

The Company has no employees other than the directors, who did not receive any remuneration.

The average monthly number of employees, including directors, during the period was 0.


4.


Fixed asset investments





Investments in subsidiary companies
Investment in Farm and Stable Supplies LLP
Total

£
£
£



Cost or valuation


Additions
743,814
3,987,891
4,731,705


Disposals
-
(1,455,356)
(1,455,356)



At 31 December 2024
743,814
2,532,535
3,276,349




Page 4

 
GBA INTERNATIONAL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

5.


Debtors

2024
£


Other debtors
11,478

11,478



6.


Cash and cash equivalents

2024
£

Cash at bank and in hand
68,892

68,892



7.


Creditors: Amounts falling due within one year

2024
£

Amounts owed to group undertakings
1,797,786

Other taxation and social security
298,251

Other creditors
115,305

Accruals and deferred income
2,500

2,213,842



8.


Creditors: Amounts falling due after more than one year

2024
£

Other creditors
315,987

315,987


Page 5

 
GBA INTERNATIONAL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

9.


Share capital

2024
£
Allotted, called up and fully paid


40 Ordinary A shares of £1.00 each
40
33 Ordinary B shares of £1.00 each
33
27 Ordinary C shares of £1.00 each
27

100


During the year, the company alloted 40 Ordinary A Shares, 33 Ordinary B Shares and 27 Ordinary A Shares. The nominal value of these shares are £1.00.

 
Page 6