Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-31false2024-04-01falseNo description of principal activity77falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 12513336 2024-04-01 2025-03-31 12513336 2023-04-01 2024-03-31 12513336 2025-03-31 12513336 2024-03-31 12513336 c:Director1 2024-04-01 2025-03-31 12513336 c:Director2 2024-04-01 2025-03-31 12513336 c:RegisteredOffice 2024-04-01 2025-03-31 12513336 d:OfficeEquipment 2024-04-01 2025-03-31 12513336 d:OfficeEquipment 2025-03-31 12513336 d:OfficeEquipment 2024-03-31 12513336 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 12513336 d:ComputerEquipment 2024-04-01 2025-03-31 12513336 d:ComputerEquipment 2025-03-31 12513336 d:ComputerEquipment 2024-03-31 12513336 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 12513336 d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 12513336 d:CurrentFinancialInstruments 2025-03-31 12513336 d:CurrentFinancialInstruments 2024-03-31 12513336 d:Non-currentFinancialInstruments 2025-03-31 12513336 d:Non-currentFinancialInstruments 2024-03-31 12513336 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 12513336 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 12513336 d:Non-currentFinancialInstruments d:AfterOneYear 2025-03-31 12513336 d:Non-currentFinancialInstruments d:AfterOneYear 2024-03-31 12513336 d:ShareCapital 2025-03-31 12513336 d:ShareCapital 2024-03-31 12513336 d:RetainedEarningsAccumulatedLosses 2025-03-31 12513336 d:RetainedEarningsAccumulatedLosses 2024-03-31 12513336 c:FRS102 2024-04-01 2025-03-31 12513336 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 12513336 c:FullAccounts 2024-04-01 2025-03-31 12513336 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 12513336 2 2024-04-01 2025-03-31 12513336 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure
Company registration number: 12513336







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MARCH 2025


GRESHAM FINANCIAL STRATEGIES LTD






































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GRESHAM FINANCIAL STRATEGIES LTD
 


 
COMPANY INFORMATION


Directors
D H Turner 
G W Thomas 




Registered number
12513336



Registered office
840 Sallsbury House
London Wall

London

EC2M 5QQ




Accountants
Menzies LLP
Chartered Accountants

Magna House

18-32 London Road

Staines-Upon-Thames

TW18 4BP





 


GRESHAM FINANCIAL STRATEGIES LTD
 



CONTENTS



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


 


GRESHAM FINANCIAL STRATEGIES LTD
REGISTERED NUMBER:12513336



STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 4 
2,276
5,501

  
2,276
5,501

Current assets
  

Debtors: amounts falling due within one year
 5 
237,655
238,142

Cash at bank and in hand
  
223,976
118,499

  
461,631
356,641

Creditors: amounts falling due within one year
 6 
(172,039)
(126,392)

Net current assets
  
 
 
289,592
 
 
230,249

Total assets less current liabilities
  
291,868
235,750

Creditors: amounts falling due after more than one year
 7 
-
(48,000)

  

Net assets
  
291,868
187,750


Capital and reserves
  

Called up share capital 
  
15,000
15,000

Profit and loss account
  
276,868
172,750

  
291,868
187,750


Page 1

 


GRESHAM FINANCIAL STRATEGIES LTD
REGISTERED NUMBER:12513336


    
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 by: 




G W Thomas
Director

Date: 20 August 2025

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

Page 2

 


GRESHAM FINANCIAL STRATEGIES LTD
 


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

1.


General information

Gresham Financial Strategies Limited is a private company limited by shares and incorporated in England and Wales. The address of the registered office is given in the company information page of these financial statements.  
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 generated via fees received in respect of independent financial advice as well as commissions received, all arising in the United Kingdom and is measured as the fair value of the consideration received or receivable.

 
2.3

Interest income

Interest income is recognised in profit or loss as received within the year.

 
2.4

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.

 
2.5

Pensions

Defined contribution pension plan

The Company operates 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 3

 


GRESHAM FINANCIAL STRATEGIES LTD
 


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

2.Accounting policies (continued)

 
2.6

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.


 
2.7

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, using the straight-line method.

Depreciation is provided on the following basis:

Office equipment
-
20%
Straight line
Computer equipment
-
33%
Straight line

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.

 
2.8

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

 
2.9

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 7 (2024 - 7).

Page 4

 


GRESHAM FINANCIAL STRATEGIES LTD
 


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

4.


Tangible fixed assets





Office equipment
Computer equipment
Total

£
£
£



Cost or valuation


At 1 April 2024
3,962
7,374
11,336



At 31 March 2025

3,962
7,374
11,336



Depreciation


At 1 April 2024
3,171
2,664
5,835


Charge for the year on owned assets
791
2,434
3,225



At 31 March 2025

3,962
5,098
9,060



Net book value



At 31 March 2025
-
2,276
2,276



At 31 March 2024
791
4,710
5,501

Page 5

 


GRESHAM FINANCIAL STRATEGIES LTD
 


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

5.


Debtors

2025
2024
£
£


Trade debtors
10,768
13,247

Amounts owed by group undertakings
181,367
209,400

Prepayments and accrued income
45,520
15,495

237,655
238,142



6.


Creditors: Amounts falling due within one year

2025
2024
£
£

Trade creditors
6,198
14,240

Corporation tax
110,163
97,454

Other taxation and social security
10,704
10,253

Other creditors
1,544
1,145

Accruals and deferred income
43,430
3,300

172,039
126,392



7.


Creditors: Amounts falling due after more than one year

2025
2024
£
£

Other creditors
-
48,000

-
48,000


Included within other creditors due after one year are amounts due to directors of £nil (2024: £48,000). The company pay interest on these amounts, the loans are repayable on demand.

 
Page 6