Caseware UK (AP4) 2023.0.135 2023.0.135 2025-04-302025-04-302024-05-01The principal activity of the company is that of a holding company.falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.true22truefalse 09026663 2024-05-01 2025-04-30 09026663 2023-05-01 2024-04-30 09026663 2025-04-30 09026663 2024-04-30 09026663 c:Director1 2024-05-01 2025-04-30 09026663 d:CurrentFinancialInstruments 2025-04-30 09026663 d:CurrentFinancialInstruments 2024-04-30 09026663 d:CurrentFinancialInstruments d:WithinOneYear 2025-04-30 09026663 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 09026663 d:ShareCapital 2025-04-30 09026663 d:ShareCapital 2024-04-30 09026663 d:RetainedEarningsAccumulatedLosses 2025-04-30 09026663 d:RetainedEarningsAccumulatedLosses 2024-04-30 09026663 c:OrdinaryShareClass1 2024-05-01 2025-04-30 09026663 c:OrdinaryShareClass1 2025-04-30 09026663 c:OrdinaryShareClass1 2024-04-30 09026663 c:FRS102 2024-05-01 2025-04-30 09026663 c:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 09026663 c:FullAccounts 2024-05-01 2025-04-30 09026663 c:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 09026663 2 2024-05-01 2025-04-30 09026663 6 2024-05-01 2025-04-30 09026663 e:PoundSterling 2024-05-01 2025-04-30 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 09026663













CHARLES GILBERT HOLDINGS LIMITED
UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025


 
CHARLES GILBERT HOLDINGS LIMITED
REGISTERED NUMBER:09026663


BALANCE SHEET
AS AT 30 APRIL 2025

2025
2024
Note
£
£

Fixed assets
  

Investments
 4 
100
100

  
100
100

Current assets
  

Debtors
  
2,125,432
2,260,432

Cash at bank and in hand
  
181,495
94,753

  
2,306,927
2,355,185

Creditors: amounts falling due within one year
 5 
(2,687)
(54,727)

Net current assets
  
 
 
2,304,240
 
 
2,300,458

  

Net assets
  
2,304,340
2,300,558


Capital and reserves
  

Called up share capital 
 6 
100
100

Profit and loss account
  
2,304,240
2,300,458

  
2,304,340
2,300,558


Page 1


 
CHARLES GILBERT HOLDINGS LIMITED
REGISTERED NUMBER:09026663

    
BALANCE SHEET (CONTINUED)
AS AT 30 APRIL 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 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 by: 




J Maiden
Director

Date: 3 August 2025

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

Page 2


 
CHARLES GILBERT HOLDINGS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

1.


General information

Charles Gilbert Holdings Limited is a private company limited by shares, incorporated in England and Wales, United Kingdom. The registered office is Harwood House, 43 Harwood Road, London, SW6 4QP.

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 company is the intermediate parent undertaking of a small group and, as such, is not required by the Companies Act 2006 to prepare group accounts. These financial statements therefore present information about the company as an individual undertaking and not about its group.

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

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.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


 
2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Page 3


 
CHARLES GILBERT HOLDINGS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

2.Accounting policies (continued)

 
2.5

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.

 
2.6

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.


3.


Employees

The average monthly number of employees, including the directors, during the year was as follows:


        2025
        2024
            No.
            No.







Directors
2
2


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 May 2024
100



At 30 April 2025
100




Page 4


 
CHARLES GILBERT HOLDINGS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

5.


Creditors: amounts falling due within one year

2025
2024
£
£

Corporation tax
887
2,421

Other creditors
-
50,506

Accruals and deferred income
1,800
1,800

2,687
54,727



6.


Share capital

2025
2024
£
£
Allotted, called up and fully paid



100 (2024 - 100) Ordinary shares of £1.00 each
100
100



7.


Related party transactions

Material balances and transactions with related parties arising during the year were as follows:


2025
2024
£
£

Debtors
Richard Alexander Properties Limited
2,099,713
2,234,713
Charles Gilbert Holdings Pty Ltd
25,719
25,719
 
Creditors
J Maiden and J C Maiden
-
50,506

Balances owed to J Maiden and J C Maiden represent amounts owed to directors, repayable on demand.
Richard Alexander Properties Limited is a subsidiary undertaking of the Company.
Charles Gilbert Holdings II Ltd is the parent undertaking of the Company.


8.


Controlling party

The Company is controlled jointly by J Maiden and J C Maiden by virtue of their shared ownership of the ultimate parent undertaking, Charles Gilbert Holdings Pty Ltd.

 
Page 5