Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 No description of principal activity 2 2024-04-01 false 2 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 07610449 2024-04-01 2025-03-31 07610449 2023-04-01 2024-03-31 07610449 2025-03-31 07610449 2024-03-31 07610449 2023-04-01 07610449 c:Director1 2024-04-01 2025-03-31 07610449 c:RegisteredOffice 2024-04-01 2025-03-31 07610449 d:ComputerEquipment 2024-04-01 2025-03-31 07610449 d:ComputerEquipment 2025-03-31 07610449 d:ComputerEquipment 2024-03-31 07610449 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 07610449 d:CurrentFinancialInstruments 2025-03-31 07610449 d:CurrentFinancialInstruments 2024-03-31 07610449 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 07610449 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 07610449 d:ShareCapital 2025-03-31 07610449 d:ShareCapital 2024-03-31 07610449 d:ShareCapital 2023-04-01 07610449 d:RetainedEarningsAccumulatedLosses 2024-04-01 2025-03-31 07610449 d:RetainedEarningsAccumulatedLosses 2025-03-31 07610449 d:RetainedEarningsAccumulatedLosses 2023-04-01 2024-03-31 07610449 d:RetainedEarningsAccumulatedLosses 2024-03-31 07610449 d:RetainedEarningsAccumulatedLosses 2023-04-01 07610449 c:OrdinaryShareClass1 2024-04-01 2025-03-31 07610449 c:OrdinaryShareClass1 2025-03-31 07610449 c:OrdinaryShareClass1 2024-03-31 07610449 c:FRS102 2024-04-01 2025-03-31 07610449 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 07610449 c:FullAccounts 2024-04-01 2025-03-31 07610449 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 07610449 2 2024-04-01 2025-03-31 07610449 6 2024-04-01 2025-03-31 07610449 14 2024-04-01 2025-03-31 07610449 e:PoundSterling 2024-04-01 2025-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 07610449 GGHQ FASHION INTELLIGENCE LTD UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
GGHQ FASHION INTELLIGENCE LTD CONTENTS
| Page
Company information | 1
Balance sheet | 2 - 3
Statement of changes in equity | 4
Notes to the financial statements | 5 - 11
GGHQ FASHION INTELLIGENCE LTD COMPANY INFORMATION
Director | G B Gledhill
Registered number | 07610449
Registered office | 16 Great Queen Street
| Covent Garden
| London
| WC2B 5AH
Accountants | Blick Rothenberg Limited
| Chartered Accountants
| 16 Great Queen Street
| Covent Garden
| London
| WC2B 5AH
Page 1
|  | REGISTERED NUMBER:07610449
GGHQ FASHION INTELLIGENCE LTD BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 5 |  | 472 |  | -
Investments | 6 |  | 1,023 |  | 1,023
|  |  | 1,495 |  | 1,023
Current assets |  |  |  |  |
Debtors |  | 5,746 |  | 58,438 |
Bank and cash balances |  | 125,065 |  | 170,955 |
|  | 130,811 |  | 229,393 |
Creditors: amounts falling due within one year | 7 | (8,720) |  | (28,802) |
Net current assets |  |  | 122,091 |  | 200,591
Total assets less current liabilities |  |  | 123,586 |  | 201,614
Net assets |  |  | 123,586 |  | 201,614
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 100 |  | 100
Profit and loss account |  |  | 123,486 |  | 201,514
Total equity |  |  | 123,586 |  | 201,614
Page 2
|  | REGISTERED NUMBER:07610449
GGHQ FASHION INTELLIGENCE LTD BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2025 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 her 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 profit and loss account 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 11 November 2025.
G B Gledhill
Director
The notes on pages 5 to 11 form part of these financial statements. Page 3
GGHQ FASHION INTELLIGENCE LTD STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 MARCH 2025
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 April 2023 | 100 | 224,335 | 224,435
Profit for the year | - | 5,179 | 5,179
Dividends: Equity capital | - | (28,000) | (28,000)
At 1 April 2024 | 100 | 201,514 | 201,614
Loss for the year | - | (43,528) | (43,528)
Dividends: Equity capital | - | (34,500) | (34,500)
At 31 March 2025 | 100 | 123,486 | 123,586
| The notes on pages 5 to 11 form part of these financial statements.
Page 4
GGHQ FASHION INTELLIGENCE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
GGHQ Fashion Intelligence Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 16 Great Queen Street, Covent Garden, London WC2B 5AH. The financial statements are presented in Sterling £. Monetary amounts in the financial statements are rounded to the nearest Sterling £. 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 | Going concern
After making enquiries, the director has a reasonable expectation that the company has adequate resources to continue in operational existence and meet its liabilities as they fall due for the foreseeable future, being a period of at least twelve months from the date these financial statements were approved. Accordingly, she continues to adopt the going concern basis in preparing the financial statements.
| 2.3 | Turnover
Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT and other sales related taxes. Page 5
GGHQ FASHION INTELLIGENCE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.4 | Foreign currency translation
Functional and presentation currency The company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.
| 2.5 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.6 | 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.
| 2.7 | 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. Page 6
GGHQ FASHION INTELLIGENCE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.8 | 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:
|  |  |  | 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.
| 2.9 | Valuation of investments
Investments in unlisted company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the profit and loss account for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.
| 2.10 | Cash
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
| 2.11 | Financial instruments
The company has elected to apply Sections 11 and 12 of FRS 102 in respect of financial instruments. Financial assets and financial liabilities are recognised when the company becomes party to the contractual provisions of the instrument. Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. The company’s policies for its major classes of financial assets and financial liabilities are set out below. Page 7
GGHQ FASHION INTELLIGENCE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
|  | Financial instruments (continued)
Financial assets Basic financial assets, including trade and other debtors, cash and bank balances, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest for a similar debt instrument. Financing transactions are those in which payment is deferred beyond normal business terms or is financed at a rate of interest that is not a market rate. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment. Financial liabilities Basic financial liabilities, including trade and other creditors, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Financing transactions are those in which payment is deferred beyond normal business terms or is financed at a rate of interest that is not a market rate. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Impairment of financial assets Financial assets measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the profit and loss account. For financial assets measured at cost less impairment, the impairment loss is measured as the difference between the asset's carrying amount and the best estimate of the amount the company would receive for the asset if it were to be sold at the reporting date. For financial assets measured at amortised cost, the impairment loss is measured as the difference between the asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If the financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract. If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss. Page 8
GGHQ FASHION INTELLIGENCE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
|  | Financial instruments (continued)
Derecognition of financial assets and financial liabilities Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (c) despite having retained some significant risks and rewards of ownership, control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions. Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires. Offsetting of financial assets and financial liabilities Financial assets and liabilities are offset and the net amount reported in the balance sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
| 2.12 | Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
3. | 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.
4. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
Page 9
GGHQ FASHION INTELLIGENCE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
5. | Tangible fixed assets
|  | Computer equipment
|  | £
| Cost |
| At 1 April 2024 | 1,084
| Additions | 499
| At 31 March 2025 | 1,583
| Depreciation |
| At 1 April 2024 | 1,084
| Charge for the year on owned assets | 27
| At 31 March 2025 | 1,111
| Net book value |
| At 31 March 2025 | 472
| At 31 March 2024 | -
6. | Fixed asset investments
|  | Unlisted investments
|  | £
| Cost |
| At 1 April 2024 | 1,023
| At 31 March 2025 | 1,023
Page 10
GGHQ FASHION INTELLIGENCE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 326 | -
| Corporation tax | - | 3,100
| Other taxation and social security | 722 | 464
| Other creditors | 122 | -
| Accruals and deferred income | 7,550 | 25,238
|  | 8,720 | 28,802
8. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 - 100) Ordinary shares of £1.00 each | 100 | 100
9. | Pension commitments
The company contributes to a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £30,400 (2024: £178). Contributions totalling £122 (2024: £Nil) were payable to the fund at the balance sheet date and are included in creditors.
10. | Related party transactions
| Included within other debtors, there is an amount of £1,231 (2024: £11,978), which is owed by the director to the company. £461 (2024: £Nil) interest has accrued on the loan which is unsecured. There are no formal terms and conditions regarding repayment of the loan.
Page 11