Caseware UK (AP4) 2023.0.135 2023.0.135 2025-03-312025-03-312024-04-01falseNo description of principal activity22falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC040014 2024-04-01 2025-03-31 SC040014 2023-04-01 2024-03-31 SC040014 2025-03-31 SC040014 2024-03-31 SC040014 c:CompanySecretary1 2024-04-01 2025-03-31 SC040014 c:Director2 2024-04-01 2025-03-31 SC040014 c:Director3 2024-04-01 2025-03-31 SC040014 c:RegisteredOffice 2024-04-01 2025-03-31 SC040014 d:Buildings 2024-04-01 2025-03-31 SC040014 d:Buildings 2025-03-31 SC040014 d:Buildings 2024-03-31 SC040014 d:CurrentFinancialInstruments 2025-03-31 SC040014 d:CurrentFinancialInstruments 2024-03-31 SC040014 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 SC040014 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 SC040014 d:ShareCapital 2025-03-31 SC040014 d:ShareCapital 2024-03-31 SC040014 d:SharePremium 2025-03-31 SC040014 d:SharePremium 2024-03-31 SC040014 d:RetainedEarningsAccumulatedLosses 2025-03-31 SC040014 d:RetainedEarningsAccumulatedLosses 2024-03-31 SC040014 c:OrdinaryShareClass1 2024-04-01 2025-03-31 SC040014 c:OrdinaryShareClass1 2025-03-31 SC040014 c:OrdinaryShareClass1 2024-03-31 SC040014 c:FRS102 2024-04-01 2025-03-31 SC040014 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC040014 c:FullAccounts 2024-04-01 2025-03-31 SC040014 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC040014 e:PoundSterling 2024-04-01 2025-03-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC040014










GEDHALL LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

 
GEDHALL LIMITED
 

COMPANY INFORMATION


Directors
Benjamin Gray 
Lucinda Gray 




Company secretary
Benjamin Gray



Registered number
SC040014



Registered office
75a Hepburn Gardens

St Andrews

Fife

KY16 9LS




Accountants
EQ Accountants Limited
Chartered Accountants

14 City Quay

Dundee

DD1 3JA





 
GEDHALL LIMITED
REGISTERED NUMBER: SC040014

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2025

2025
2024
£
£

FIXED ASSETS
  

Tangible assets
 4 
94,603
94,603

  
94,603
94,603

CURRENT ASSETS
  

Debtors: amounts falling due within one year
 5 
24,991
24,008

Cash at bank and in hand
  
82,607
81,542

  
107,598
105,550

Creditors: amounts falling due within one year
 6 
(3,026)
(3,781)

NET CURRENT ASSETS
  
 
 
104,572
 
 
101,769

  

NET ASSETS
  
199,175
196,372


CAPITAL AND RESERVES
  

Called up share capital 
 7 
5,000
5,000

Share premium account
  
3,242
3,242

Profit and loss account
  
190,933
188,130

  
199,175
196,372


Page 1

 
GEDHALL LIMITED
REGISTERED NUMBER: SC040014

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2025

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 year 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 on 23 April 2025.




Benjamin Gray
Director

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

Page 2

 
GEDHALL LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


GENERAL INFORMATION

Gedhall Limited is a private limited company, limited by shares, incorporated in Scotland with registration number SC040014. The registered office is 75a Hepburn Gardens, St Andrews, Fife, KY16 9LS.
The financial statements are presented in Sterling which is the functional currency of the Company and rounded to the nearest £.

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

TURNOVER

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover 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 turnover is recognised:

Sale of goods

Turnover from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of turnover can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

 
2.3

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.

 
2.4

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 reporting date in the countries where the Company operates and generates income.


Page 3

 
GEDHALL LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.ACCOUNTING POLICIES (CONTINUED)

 
2.5

TANGIBLE FIXED ASSETS

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Land is not depreciated. Depreciation on other assets is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, as follows.

Depreciation is provided on the following basis:

Heritable property
-
Not depreciated

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.


3.


EMPLOYEES

The average monthly number of employees, including directors, during the year was 2 (2024 - 2).


4.


TANGIBLE FIXED ASSETS





Heritable property

£



COST OR VALUATION


At 1 April 2024
97,296



At 31 March 2025

97,296



DEPRECIATION


At 1 April 2024
2,693



At 31 March 2025

2,693



NET BOOK VALUE



At 31 March 2025
94,603



At 31 March 2024
94,603

Page 4

 
GEDHALL LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

5.


DEBTORS

2025
2024
£
£


Trade debtors
-
354

Other debtors
24,801
23,467

Prepayments and accrued income
190
187

24,991
24,008



6.


CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025
2024
£
£

Other creditors
658
713

Accruals and deferred income
2,368
3,068

3,026
3,781



7.


SHARE CAPITAL

2025
2024
£
£
ALLOTTED, CALLED UP AND FULLY PAID



5,000 (2024 - 5,000) Ordinary shares of £1.00 each
5,000
5,000



Page 5