Caseware UK (AP4) 2024.0.164 2024.0.164 2024-09-302024-09-302025-05-26The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.12023-10-01falseNo description of principal activity1truetruefalse 13622457 2023-10-01 2024-09-30 13622457 2024-09-30 13622457 2022-10-01 2023-09-30 13622457 2023-09-30 13622457 c:Director1 2023-10-01 2024-09-30 13622457 c:RegisteredOffice 2023-10-01 2024-09-30 13622457 d:MotorVehicles 2023-10-01 2024-09-30 13622457 d:MotorVehicles 2024-09-30 13622457 d:MotorVehicles 2023-09-30 13622457 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 13622457 d:CurrentFinancialInstruments 2024-09-30 13622457 d:CurrentFinancialInstruments 2023-09-30 13622457 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 13622457 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 13622457 d:ShareCapital 2024-09-30 13622457 d:ShareCapital 2023-09-30 13622457 d:SharePremium 2024-09-30 13622457 d:SharePremium 2023-09-30 13622457 d:RetainedEarningsAccumulatedLosses 2024-09-30 13622457 d:RetainedEarningsAccumulatedLosses 2023-09-30 13622457 c:FRS102 2023-10-01 2024-09-30 13622457 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 13622457 c:FullAccounts 2023-10-01 2024-09-30 13622457 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 13622457 2 2023-10-01 2024-09-30 13622457 6 2023-10-01 2024-09-30 13622457 e:PoundSterling 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure
Company registration number: 13622457







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 SEPTEMBER 2024


GROUCHY LIMITED






































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GROUCHY LIMITED
 


 
COMPANY INFORMATION


Director
P N B De Grouchy 




Registered number
13622457



Registered office
Capital Tower
91 Waterloo Road

London

SE1 8RT




Accountants
Menzies LLP
Chartered Accountants

2nd Floor, Midas House

62 Goldsworth Road

Woking

Surrey

GU21 6LQ





 


GROUCHY LIMITED
 



CONTENTS



Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 6


 


GROUCHY LIMITED
REGISTERED NUMBER:13622457



STATEMENT OF FINANCIAL POSITION
AS AT 30 SEPTEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
45,631
61,276

Investments
 5 
479,400
479,400

  
525,031
540,676

Current assets
  

Debtors: amounts falling due within one year
 6 
1,690,211
1,362,031

Current asset investments
 7 
309,692
250,000

Cash at bank and in hand
  
460,265
529,230

  
2,460,168
2,141,261

Creditors: amounts falling due within one year
 8 
(25,625)
-

Net current assets
  
 
 
2,434,543
 
 
2,141,261

Total assets less current liabilities
  
2,959,574
2,681,937

  

Net assets
  
2,959,574
2,681,937


Capital and reserves
  

Called up share capital 
  
100
100

Share premium account
  
429,400
429,400

Profit and loss account
  
2,530,074
2,252,437

  
2,959,574
2,681,937


Page 1

 


GROUCHY LIMITED
REGISTERED NUMBER:13622457


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 SEPTEMBER 2024

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 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: 




................................................
P N B De Grouchy
Director

Date: 26 May 2025

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

Page 2

 


GROUCHY LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


General information

Grouchy Limited is a private Company limited by shares incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the registered office and principal place of business is disclosed on the company information page.
The company's functional and presentational currency is GBP.

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

Interest income

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

 
2.3

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.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Motor vehicles
-
25%

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.

 
2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

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.

Page 3

 


GROUCHY LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.5

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

 
2.6

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, including directors, during the year was 1 (2023 - 1).


4.


Tangible fixed assets





Motor vehicles

£



Cost or valuation


At 1 October 2023
62,580



At 30 September 2024

62,580



Depreciation


At 1 October 2023
1,304


Charge for the year on owned assets
15,645



At 30 September 2024

16,949



Net book value



At 30 September 2024
45,631



At 30 September 2023
61,276

Page 4

 


GROUCHY LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

5.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 October 2023
479,400



At 30 September 2024
479,400





6.


Debtors

2024
2023
£
£


Amounts owed by group undertakings
-
156,893

Other debtors
1,690,211
1,205,138

1,690,211
1,362,031



7.


Current asset investments

2024
2023
£
£

Listed investments
309,692
250,000

309,692
250,000



8.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
23,700
-

Accruals and deferred income
1,925
-

25,625
-


Page 5

 


GROUCHY LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

9.


Transactions with director


Balance brought forward 
Advances
Repaid
Balance carried forward
£
£
£
£

Directors loan
1,151,373
1,721,000
(1,561,000)
1,311,373
1,151,373
1,721,000
(1,561,000)
1,311,373

No interest has been applied to the balance above.

 
Page 6