Company registration number 09102163 (England and Wales)
GAMMA RW LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
GAMMA RW LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
GAMMA RW LIMITED
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Current assets
Debtors
3
1,637,697
1,613,916
Investments
4
657,873
927,870
Cash at bank and in hand
83
250
2,295,653
2,542,036
Creditors: amounts falling due within one year
5
(2,643,809)
(2,966,037)
Net current liabilities
(348,156)
(424,001)
Provisions for liabilities
(21,687)
-
0
Net liabilities
(369,843)
(424,001)
Capital and reserves
Called up share capital
6
100
100
Profit and loss reserves
(369,943)
(424,101)
Total equity
(369,843)
(424,001)

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and signed by the director and authorised for issue on 18 November 2025
Mr Robert Whitaker
Director
Company Registration No. 09102163
GAMMA RW LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 2 -
1
Accounting policies
Company information

Gamma RW Limited is a private company limited by shares incorporated in England and Wales. The registered office is 12 Victoria Road, Oxford, OX2 7QD.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to to include certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Going concern

Although the balance sheet shows the company has net liabilities, included in creditors is a loan from the parent company amounting to £2.6 million (2024: £2.9 million). The parent company has assured Gamma RW Limited of its intention to support the company for the foreseeable future. On this basis the accounts have been prepared on the going concern basis.

1.3
Turnover

Turnover represents the company's profit share receivable from its fixed asset investments.

1.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally 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.

Fair value measurement of financial instruments

Current asset investments, are i nitially recogn is ed at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. The surplus or deficit on revaluation is recognised in profit or loss.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method 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. Financial assets classified as receivable within one year are not amortised.

GAMMA RW LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 3 -
Classification of financial liabilities

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.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, 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 paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

1.6
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

1.8
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

1.9

Current asset investments

Current asset investments are stated in the balance sheet at their market valuation at the year end. Any surplus or deficit in the revaluation is recognised in profit or loss.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
GAMMA RW LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 4 -
3
Debtors
2025
2024
Amounts falling due within one year:
£
£
Amounts owed by group undertakings
406,464
-
0
Amounts due from related parties
1,231,233
1,613,916
1,637,697
1,613,916
4
Current asset investments
2025
2024
£
£
Investments in listed securities
657,873
927,870
5
Creditors: amounts falling due within one year
2025
2024
£
£
Amounts owed to group undertakings
2,641,071
2,963,281
Other creditors
2,738
2,756
2,643,809
2,966,037
6
Called up share capital
2025
2024
£
£
Ordinary share capital
Issued and fully paid
100 Ordinary Shares of £1 each
100
100
7
Parent company

Gamma RW Limited is a wholly owned subsidiary of Whitaker 2002 Limited and its registered office address is 12 Victoria Rad, Oxford, OX2 7QD.

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