Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 1 1 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false false 2024-04-01 No description of principal activity false true 15173888 2024-03-31 15173888 2024-04-01 2025-03-31 15173888 2023-09-29 2024-09-30 15173888 2025-03-31 15173888 2024-09-30 15173888 c:Director1 2024-04-01 2025-03-31 15173888 c:RegisteredOffice 2024-04-01 2025-03-31 15173888 d:CurrentFinancialInstruments 2025-03-31 15173888 d:CurrentFinancialInstruments 2024-09-30 15173888 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 15173888 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 15173888 d:ShareCapital 2025-03-31 15173888 d:ShareCapital 2024-09-30 15173888 c:FRS102 2024-04-01 2025-03-31 15173888 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 15173888 c:FullAccounts 2024-04-01 2025-03-31 15173888 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 15173888 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 15173888
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE PERIOD ENDED 31 MARCH 2025
| G BROWN INVESTMENTS LIMITED
G BROWN INVESTMENTS LIMITED |  |
COMPANY INFORMATION
Director | Ernest Gerald Freeman Brown
Registered number | 15173888
Registered office | 10 Elsley Road
| Tilehurst
| Reading
| RG31 6RN
Accountants | Menzies LLP
| Chartered Accountants
| Victoria House
| 50-58 Victoria Road
| Farnborough
| Hampshire
| GU14 7PG
G BROWN INVESTMENTS LIMITED |  |
CONTENTS
| Page
Statement of financial position | 1
Notes to the financial statements | 2 - 3
G BROWN INVESTMENTS LIMITED REGISTERED NUMBER:15173888 |  |
STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2025
|  |  |  | As restated
|  | 2025 |  | 2024
Note |  | £ |  | £
Investments | 4 |  | - |  | -
|  |  | - |  | -
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 9,945 |  | 4,545 |
Cash at bank and in hand |  | 4,360 |  | 158,682 |
|  | 14,305 |  | 163,227 |
Creditors: amounts falling due within one year | 6 | (14,205) |  | (163,127) |
Net current assets |  |  | 100 |  | 100
Total assets less current liabilities |  |  | 100 |  | 100
Net assets |  |  | 100 |  | 100
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
|  |  | 100 |  | 100
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 period in question in accordance with section 476 of the Companies Act 2006. 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. 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:
Ernest Gerald Freeman Brown
Director
Date: 30 December 2025
The notes on pages 2 to 3 form part of these financial statements. Page 1
G BROWN INVESTMENTS LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
1. | General information
G Brown Investments Limited is a private company limited by shares registered in England and Wales. The address of the registered office is disclosed on the company information page. The company shortened its accounting period to 31 March 2025 to align it more closely to the UK fiscal tax year. 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 | Revenue
Turnover comprises of fees receivable for the period in relation to costs incurred by the company for acting as nominee for five investors.
3. | Employees
| The average monthly number of employees, including directors, during the period was 1 (2024 -1).
4. | Fixed asset investments
|  | Other fixed asset investments
|  | £
| At 1 October 2024 (as previously stated) | 261,393
| Prior year adjustment | (261,393)
| At 1 October 2024 (as restated) and 31 March 2025 | -
| As at 31 March 2025 the company held investments totaling £462,831 (30 September 2024 - £261,393) as nominee for five investors. The company receives no benefit from holding these investments as nominee and consequently they are not reported as Fixed asset investments in the company's own accounts.
Page 2
G BROWN INVESTMENTS LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
5. | Debtors
|  |  |  |  |  | As restated
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Called up share capital not paid | 100 | 100
| Prepayments and accrued income | 9,845 | 4,445
|  | 9,945 | 4,545
6. | Creditors: Amounts falling due within one year
|  |  |  |  |  | As restated
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other creditors | 8,805 | 158,682
| Accruals and deferred income | 5,400 | 4,445
|  | 14,205 | 163,127
7. | Prior year adjustment
During the period ended 30 September 2024 the company made an investment as nominee on behalf of five investors. This was incorrectly recorded in the accounts as if the company had made the investment in its own name for its own benefit, and reported as a fixed asset investment held by the company, with the original funds received from the investors reflected as repayable loans within other creditors. The company accounts also included an unrealised fair value movement through the profit and loss account for the change in value of the investment at the year end, and omitted accrued income and expenses. The consequence of these errors was that at 30 September 2024: - investments were overstated by £261,393 - accrued income was understated by £4,445 - other creditors were overstated by £291,318 - accrued expenses were understated by £4,445, and - a loss of £29,925 was reported for the movement in the fair value of the investment. The impact of the above adjustments is that the loss of £29,925 reported in the previous period is reduced to £nil and the brought forward deficit on retained earnings at 1 April 2024 also reduces to £nil. The comparatives shown in these financial statements have been restated to reflect the true position.
Page 3