Caseware UK (AP4) 2024.0.164 2024.0.164 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2023-11-30falseNo description of principal activity00falsetruefalse 15308011 2023-11-29 15308011 2023-11-30 2025-03-31 15308011 2022-11-30 2023-11-29 15308011 2025-03-31 15308011 c:Director2 2023-11-30 2025-03-31 15308011 d:CurrentFinancialInstruments 2025-03-31 15308011 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 15308011 d:ShareCapital 2025-03-31 15308011 d:RetainedEarningsAccumulatedLosses 2025-03-31 15308011 c:FRS102 2023-11-30 2025-03-31 15308011 c:AuditExempt-NoAccountantsReport 2023-11-30 2025-03-31 15308011 c:FullAccounts 2023-11-30 2025-03-31 15308011 c:PrivateLimitedCompanyLtd 2023-11-30 2025-03-31 15308011 2 2023-11-30 2025-03-31 15308011 6 2023-11-30 2025-03-31 15308011 2 2025-03-31 15308011 4 2025-03-31 15308011 f:PoundSterling 2023-11-30 2025-03-31 iso4217:GBP xbrli:pure


















Grosvenor Walker Investments Limited
























Unaudited

Financial statements



For the period ended 31 March 2025



Registered number: 15308011

 
Grosvenor Walker Investments Limited - Registered number:15308011



Statement of financial position
As at 31 March 2025

2025
2025
Note
£
£

Fixed assets
  

Investments
 4 
2,667,673

  
2,667,673

Current assets
  

Debtors: amounts falling due within one year
 5 
556,997

Cash at bank and in hand
  
976,419

  
1,533,416

Creditors: amounts falling due within one year
 6 
(366,397)

Net current assets
  
 
 
1,167,019

Total assets less current liabilities
  
3,834,692

  

Net assets
  
3,834,692


Capital and reserves
  

Share capital
  
10

Profit and loss account
  
3,834,682

  
3,834,692


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.
 
Page 1

 
Grosvenor Walker Investments Limited - Registered number:15308011



Statement of financial position (continued)
As at 31 March 2025


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: 




E G Walker
Director

Date: 18 June 2025

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

Page 2

 
Grosvenor Walker Investments Limited
 
 

Notes to the financial statements
For the period ended 31 March 2025

1.


General information

The company is a private limited company and incorporated in England and Wales. The registered office of the company is Beech Hill House, Beech Hill Road, Headley, Bordon, England, GU35 8DW and its registration number is 15308011.

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 Section 1A of Financial Reporting Standard 102, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' ('FRS 102') and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the company's accounting policies.

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 GBP.

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.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of income and retained earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

 
2.3

Interest income

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

Page 3

 
Grosvenor Walker Investments Limited
 


Notes to the financial statements
For the period ended 31 March 2025

2.Accounting policies (continued)

 
2.4

Valuation of 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 income and retained earnings 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.

 
2.5

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

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.

  
2.7

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from other third parties and loans to related parties.

 
2.8

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, excluding directors, during the year was Nil.

Page 4

 
Grosvenor Walker Investments Limited
 
 

Notes to the financial statements
For the period ended 31 March 2025

4.


Fixed asset investments





Listed and unlisted investments
Trade investments
Total

£
£
£



Cost or valuation


Additions
1,650,000
1,080,000
2,730,000


Revaluations
(62,327)
-
(62,327)



At 31 March 2025
1,587,673
1,080,000
2,667,673






Net book value



At 31 March 2025
1,587,673
1,080,000
2,667,673


5.


Debtors

2025
£


Other debtors
556,997

556,997



6.


Creditors: Amounts falling due within one year

2025
£

Trade creditors
3,000

Other creditors
354,997

Accruals and deferred income
8,400

366,397



Page 5