Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-31selling vapor devices.2023-09-18false10truefalsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 15143329 2023-09-17 15143329 2023-09-18 2024-12-31 15143329 2022-10-01 2023-09-17 15143329 2024-12-31 15143329 c:Director1 2023-09-18 2024-12-31 15143329 d:CurrentFinancialInstruments 2024-12-31 15143329 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 15143329 d:ShareCapital 2024-12-31 15143329 d:RetainedEarningsAccumulatedLosses 2024-12-31 15143329 c:OrdinaryShareClass1 2023-09-18 2024-12-31 15143329 c:OrdinaryShareClass1 2024-12-31 15143329 c:FRS102 2023-09-18 2024-12-31 15143329 c:AuditExempt-NoAccountantsReport 2023-09-18 2024-12-31 15143329 c:FullAccounts 2023-09-18 2024-12-31 15143329 c:PrivateLimitedCompanyLtd 2023-09-18 2024-12-31 15143329 e:PoundSterling 2023-09-18 2024-12-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 15143329














GOLD ROAD UK LIMITED
UNAUDITED
FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

 
GOLD ROAD UK LIMITED
 

CONTENTS



Page
Statement of Financial Position
 
1
Notes to the Financial Statements
 
2 - 4


 
GOLD ROAD UK LIMITED
REGISTERED NUMBER:15143329

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

2024
Note
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
277,006

Cash at bank and in hand
  
287,739

  
564,745

Current liabilities
  

Creditors: amounts falling due within one year
 5 
(313,983)

Net liabilities
  
250,762


Capital and reserves
  

Called up share capital 
 6 
1,000

Profit and loss account
  
249,762

  
250,762


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 Period 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 17 June 2025.




A Althaus
Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
GOLD ROAD UK LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

1.


General information

Gold Road UK Limited is a private limited company incorproated in England and Wales. It's registered office and business address is Broadoak Business Park, Unit D3 Ashburton Road West, Trafford Park, Manchester, England, M17 1RW

The Company was incorporated on 18 September 2023 and commenced trading on the same date.

The principal activity of the Company is selling vapor devices.

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

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is £ Sterling.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

 
2.3

Revenue

Turnover comprises revenue recognised by the Company in respect of goods supplied during the year, exclusive of Value Added Tax.
Turnover is recognised in the period in which goods are dispatched.

 
2.4

Pensions

Defined contribution pension plan
The Company contributes to a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.
The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds

Page 2

 
GOLD ROAD UK LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.5

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.


 
2.6

Debtors

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

 
2.7

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.

 
2.8

Creditors

Short-term creditors are measured at the transaction price.


3.


Employees

The average monthly number of employees, including director, during the period was 11.



4.


Debtors

2024
£


Amounts owed by group undertakings
90,839

Other debtors
173,867

Prepayments and accrued income
12,300

277,006


Page 3

 
GOLD ROAD UK LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

5.


Creditors: Amounts falling due within one year

2024
£

Trade creditors
117,236

Taxation and social security
105,063

Other creditors
84,314

Accruals and deferred income
7,370

313,983



6.


Share capital

2024
£
Authorised, allotted, called up and fully paid


1,000 Ordinary shares of £1.00 each
1,000


The 1,000 Ordinary share of £1 were alloted and fully paid on incorporation to provide initial capital.


7.


Controlling party

The director regards Gold Road US LLC, an entity registered in United States, as the ultimate parent undertaking.

 
Page 4