Caseware UK (AP4) 2024.0.164 2024.0.164 2025-07-31 2025-07-31 true 2024-08-01 false Sale of machine parts 1 1 false The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 10796004 2024-08-01 2025-07-31 10796004 2023-08-01 2024-07-31 10796004 2025-07-31 10796004 2024-07-31 10796004 c:Director1 2024-08-01 2025-07-31 10796004 d:OfficeEquipment 2024-08-01 2025-07-31 10796004 d:OfficeEquipment 2025-07-31 10796004 d:OfficeEquipment 2024-07-31 10796004 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 10796004 d:CurrentFinancialInstruments 2025-07-31 10796004 d:CurrentFinancialInstruments 2024-07-31 10796004 d:CurrentFinancialInstruments d:WithinOneYear 2025-07-31 10796004 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 10796004 d:ShareCapital 2025-07-31 10796004 d:ShareCapital 2024-07-31 10796004 d:RetainedEarningsAccumulatedLosses 2025-07-31 10796004 d:RetainedEarningsAccumulatedLosses 2024-07-31 10796004 c:OrdinaryShareClass1 2024-08-01 2025-07-31 10796004 c:OrdinaryShareClass1 2025-07-31 10796004 c:FRS102 2024-08-01 2025-07-31 10796004 c:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 10796004 c:FullAccounts 2024-08-01 2025-07-31 10796004 c:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 10796004 e:PoundSterling 2024-08-01 2025-07-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 10796004 G&A SPARES AND REPAIRS LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 JULY 2025
G&A SPARES AND REPAIRS LTD REGISTERED NUMBER: 10796004 BALANCE SHEET AS AT 31 JULY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 177 |  | 416
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 50,604 |  | 35,008 |
Cash at bank and in hand | 6 | 24,373 |  | 42,937 |
|  | 74,977 |  | 77,945 |
Creditors: amounts falling due within one year | 7 | (36,710) |  | (39,232) |
Net current assets |  |  | 38,267 |  | 38,713
Total assets less current liabilities |  |  | 38,444 |  | 39,129
Net assets |  |  | 38,444 |  | 39,129
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 100 |  | 100
Profit and loss account |  |  | 38,344 |  | 39,029
|  |  | 38,444 |  | 39,129
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G&A SPARES AND REPAIRS LTD REGISTERED NUMBER: 10796004 BALANCE SHEET (CONTINUED) AS AT 31 JULY 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 statement of comprehensive income 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
A Semon
Director
Date: 4 December 2025
The notes on pages 3 to 6 form part of these financial statements. Page 2
G&A SPARES AND REPAIRS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
1. | General information
G & A Spares and Repairs Limited is a private company limited by shares and incorporated in England and Wales. The address of the registered office is 30 Canterbury Avenue, Upminster, Essex, RM14 3LD. The principal activity of the company is the sale of machine parts. 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006 and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liabilities Partnerships'. 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: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the company has transferred the significant risks and rewards of ownership to the buyer; ∙the company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.
| 2.3 | Operating leases: the company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset. Page 3
G&A SPARES AND REPAIRS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.Accounting policies (continued)
| 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.
| 2.5 | 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 | - | 25% | 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.
| 2.6 | 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.
| 2.7 | 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.
| 2.8 | 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 4
G&A SPARES AND REPAIRS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.Accounting policies (continued)
| 2.9 | 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. Financial instruments are recognised in the company's Balance sheet when the company becomes party to the contractual provisions of the instrument.
| 2.10 | 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 1 (2024 - 1).
4. | Tangible fixed assets
|  | Office equipment
|  | £
| Cost or valuation |
| At 1 August 2024 | 954
| At 31 July 2025 | 954
| Depreciation |
| At 1 August 2024 | 538
| Charge for the year on owned assets | 239
| At 31 July 2025 | 777
| Net book value |
| At 31 July 2025 | 177
| At 31 July 2024 | 416
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G&A SPARES AND REPAIRS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 37,446 | 29,570
| Other debtors | 13,158 | 5,438
|  | 50,604 | 35,008
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 24,373 | 42,937
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 16,394 | 19,379
| Corporation tax | 13,030 | 12,655
| Other taxation and social security | 5,786 | 5,798
| Accruals | 1,500 | 1,400
|  | 36,710 | 39,232
8. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 Ordinary shares of £1.00 each | 100 | 100
9. | Related party transactions
| Included within other debtors due within one year is a balance owed by the director amounting to £13,158 (2024: £5,438). This was repaid on 31st October 2025. The director has an interest in dividends paid of £50,000 (2024: £50,000).
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