Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 No description of principal activity false 2 2024-04-01 false true 3 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 10650318 2024-04-01 2025-03-31 10650318 2023-04-01 2024-03-31 10650318 2025-03-31 10650318 2024-03-31 10650318 c:Director2 2024-04-01 2025-03-31 10650318 d:CurrentFinancialInstruments 2025-03-31 10650318 d:CurrentFinancialInstruments 2024-03-31 10650318 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 10650318 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 10650318 d:ShareCapital 2025-03-31 10650318 d:ShareCapital 2024-03-31 10650318 d:RetainedEarningsAccumulatedLosses 2025-03-31 10650318 d:RetainedEarningsAccumulatedLosses 2024-03-31 10650318 c:FRS102 2024-04-01 2025-03-31 10650318 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 10650318 c:FullAccounts 2024-04-01 2025-03-31 10650318 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 10650318 2 2024-04-01 2025-03-31 10650318 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 10650318 GRM SERVICES LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2025
GRM SERVICES LIMITED REGISTERED NUMBER: 10650318 BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 22,000 |  | 215,000 |
Current asset investments | 5 | 129,005 |  | 125,570 |
Cash at bank and in hand | 6 | 273 |  | 23,361 |
|  | 151,278 |  | 363,931 |
Creditors: amounts falling due within one year | 7 | (447) |  | (25,629) |
Net current assets |  |  | 150,831 |  | 338,302
Total assets less current liabilities |  |  | 150,831 |  | 338,302
Net assets |  |  | 150,831 |  | 338,302
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 5 |  | 5
Profit and loss account |  |  | 150,826 |  | 338,297
|  |  | 150,831 |  | 338,302
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GRM SERVICES LIMITED REGISTERED NUMBER: 10650318 BALANCE SHEET (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 on 13 October 2025.
P. Simons
Director
The notes on pages 3 to 5 form part of these financial statements. Page 2
GRM SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
The company is a private company limited by shares and was incorporated in England and Wales. The registered office is: 4 Chester Court, Chester Hall Lane, Basildon, Essex, SS14 3WR. 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.
| 2.2 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.3 | 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.
| 2.4 | 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.
| 2.5 | 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. Page 3
GRM SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
3. | Employees
| The average monthly number of employees, including directors, during the year was 3 (2024 - 2).
4. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 22,000 | 215,000
|  | 22,000 | 215,000
5. | Current asset investments
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Unlisted investments | 129,005 | 125,570
|  | 129,005 | 125,570
| The current asset investment is made up of shares held £325 (2024 £305) and loans £128,680 (2024 £125,625). Shares to the value of £305 are held by a bank as security.
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 273 | 23,361
|  | 273 | 23,361
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Directors loan account | 447 | 25,629
|  | 447 | 25,629
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GRM SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
8. | Related party transactions
| Other debtors in the amount of £22,000 (2024 £215,000) are loans to companies in which a former director of this company is a director and non controlling shareholder. Bad debts in the amount of £200,000 relates to a company in which a former director of this company was a director and non controlling shareholder.
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