Caseware UK (AP4) 2024.0.164 2024.0.164 2025-01-31 2025-01-31 true false property investment brokerage false The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2024-02-01 2 false 15389982 2024-01-31 15389982 2024-02-01 2025-01-31 15389982 2023-02-01 2024-01-31 15389982 2025-01-31 15389982 c:Director1 2024-02-01 2025-01-31 15389982 d:CurrentFinancialInstruments 2025-01-31 15389982 d:Non-currentFinancialInstruments 2025-01-31 15389982 d:CurrentFinancialInstruments d:WithinOneYear 2025-01-31 15389982 d:Non-currentFinancialInstruments d:AfterOneYear 2025-01-31 15389982 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2025-01-31 15389982 d:ShareCapital 2025-01-31 15389982 d:RetainedEarningsAccumulatedLosses 2025-01-31 15389982 c:FRS102 2024-02-01 2025-01-31 15389982 c:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 15389982 c:FullAccounts 2024-02-01 2025-01-31 15389982 c:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 15389982 e:PoundSterling 2024-02-01 2025-01-31 iso4217:GBP xbrli:pure

Registered number: 15389982 EASTGATE CAPITAL GROUP LTD FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025
EASTGATE CAPITAL GROUP LTD REGISTERED NUMBER: 15389982 BALANCE SHEET AS AT 31 JANUARY 2025
|  | 2025
Note |  | £
Current assets |  |  |
Debtors: amounts falling due within one year | 4 | 52,960 |
Cash at bank and in hand | 5 | 10,241 |
|  | 63,201 |
Creditors: amounts falling due within one year |  | (2,508) |
Net current assets |  |  | 60,693
Total assets less current liabilities |  |  | 60,693
Creditors: amounts falling due after more than one year |  |  | (50,000)
Net assets |  |  | 10,693
Capital and reserves |  |  |
Called up share capital |  |  | 1
Profit and loss account |  |  | 10,692
|  |  | 10,693
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:
Callum Morley
Director
Date: 2 October 2025
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EASTGATE CAPITAL GROUP LTD REGISTERED NUMBER: 15389982 BALANCE SHEET (CONTINUED) AS AT 31 JANUARY 2025 The notes on pages 3 to 5 form part of these financial statements. Page 2
EASTGATE CAPITAL GROUP LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025
1. | General information
The company is a private company limited by shares, which is incorporated under the Companies Act 2006 and registered in England and Wales (no.15389982). The address of the registered office is 5d Port of Liverpool Building, Pier Head, Liverpool, Merseyside, L3 1BY. These financial statements present information about the company as an individual undertaking. The principal activity of the company is that of property investment brokerage. 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 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.4 | 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. Page 3
EASTGATE CAPITAL GROUP LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025 2.Accounting policies (continued)
| 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 | 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.
| 2.7 | 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 directors, during the year was 2.
4. | Debtors
|  |  |  |  | 2025
|  |  |  |  | £
| Other debtors | 52,960
|  | 52,960
5. | Cash and cash equivalents
|  |  |  |  | 2025
|  |  |  |  | £
| Cash at bank and in hand | 10,241
|  | 10,241
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EASTGATE CAPITAL GROUP LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025
|  |  |  |  | £
| Corporation tax | 2,508
|  | 2,508
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025
|  |  |  |  | £
| Other loans | 50,000
|  | 50,000
8. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025
|  |  |  |  | £
| Amounts falling due 2-5 years |
| Other loans | 50,000
|  | 50,000
|  | 50,000
9. | Related party transactions
| Included in other debtors is £52,959 owed from Harford Capital Group Ltd, a connected company. The loan is repayable on demand and no interest has been charged.
10. | Controlling party
The company is controlled by the directors.
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