Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-31 2024-12-31 5 property trading false 2024-01-01 5 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13802766 2024-01-01 2024-12-31 13802766 2023-01-01 2023-12-31 13802766 2024-12-31 13802766 2023-12-31 13802766 c:Director5 2024-01-01 2024-12-31 13802766 d:CurrentFinancialInstruments 2024-12-31 13802766 d:CurrentFinancialInstruments 2023-12-31 13802766 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 13802766 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 13802766 d:ShareCapital 2024-12-31 13802766 d:ShareCapital 2023-12-31 13802766 d:RetainedEarningsAccumulatedLosses 2024-12-31 13802766 d:RetainedEarningsAccumulatedLosses 2023-12-31 13802766 d:TaxLossesCarry-forwardsDeferredTax 2024-12-31 13802766 d:TaxLossesCarry-forwardsDeferredTax 2023-12-31 13802766 c:OrdinaryShareClass1 2024-01-01 2024-12-31 13802766 c:OrdinaryShareClass1 2024-12-31 13802766 c:OrdinaryShareClass1 2023-12-31 13802766 c:FRS102 2024-01-01 2024-12-31 13802766 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 13802766 c:FullAccounts 2024-01-01 2024-12-31 13802766 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 13802766 GH THE ANCHOR LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
GH THE ANCHOR LIMITED
CONTENTS
| Page
Balance sheet | 1 - 2
Notes to the financial statements | 3 - 6
GH THE ANCHOR LIMITED REGISTERED NUMBER:13802766
BALANCE SHEET AS AT 31 DECEMBER 2024
|  | 2024 |  | 2023
Note |  | £ |  | £
Current assets |  |  |  |  |
Stocks | 4 | 1,392,071 |  | 941,580 |
Debtors: amounts falling due within one year | 5 | 523 |  | 84,972 |
|  | 1,392,594 |  | 1,026,552 |
Creditors: amounts falling due within one year | 6 | (1,563,818) |  | (1,095,527) |
Net current liabilities |  |  | (171,224) |  | (68,975)
Total assets less current liabilities |  |  | (171,224) |  | (68,975)
Net liabilities |  |  | (171,224) |  | (68,975)
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 100 |  | 100
Profit and loss account |  |  | (171,324) |  | (69,075)
|  |  | (171,224) |  | (68,975)
1
GH THE ANCHOR LIMITED REGISTERED NUMBER:13802766
BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2024 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 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 by:
Elliot Simon Rosenberg
Director
Date: 16 January 2026
The notes on pages 3 to 6 form part of these financial statements. 2
GH THE ANCHOR LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
1. | General information
GH The Anchor Limited is a private company, limited by shares, registered in England and Wales, registration number 13802766. The registered office address is Elsley Court 4th Floor, 20-22 Great Titchfield Street, London, W1W 8BE. The trading address is 17 Grosvenor Hill, Mayfair, London, W1K 3QB. The principal activity of the company is that of property trading. 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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and 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 company's functional and presentational currency is GBP. The following principal accounting policies have been applied:
| 2.2 | Going concern
The financial statements have been prepared on the going concern basis as the directors have confirmed they will continue to provide necessary funding in order for the company to maintain operations and meet liabilites in full for at least the next 12 months. On the basis, the directors are satisfied that the financial statements should be prepared on an ongoing basis.
| 2.3 | 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. 3
GH THE ANCHOR LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.4 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. 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. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.5 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately 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 | 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. 4
GH THE ANCHOR LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.8 | Financial instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
3. | Employees
| The average monthly number of employees, including directors, during the year was 5 (2023 - 5).
4. | Stocks
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Property stock | 1,392,071 | 941,580
5. | Debtors
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 523 | 62,476
| Deferred taxation | - | 22,496
|  | 523 | 84,972
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Bank overdrafts | 20 | 20
| Amounts owed to group undertakings | 1,549,184 | 1,077,563
| Other creditors | 8,524 | 8,494
| Accruals | 6,090 | 9,450
|  | 1,563,818 | 1,095,527
5
GH THE ANCHOR LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
7. | Deferred taxation
|  | 2024
|  | £
| At beginning of year | 22,496
| Charged to profit or loss | (22,496)
| At end of year | -
| The deferred tax asset is made up as follows:
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Tax losses carried forward | - | 22,496
8. | Share capital
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2023 - 100) Ordinary shares of £1.00 each | 100 | 100
9. | Related party transactions
| Included in amounts owed to group undertakings are loans owed to the parent company totalling £265,358 (2023 - £418,560). The loans are interest free and repayable on demand. Loans owed to other group companies total £60,344 (2023 - £33,151 owed by). The loans are interest free and repayable on demand. Included in other creditors are loans from companies under the control of the directors totalling £8,524 (2023 - £8,494). The loans are interest free and repayable on demand. No disclosure has been made of transactions with other wholly owned group companies in accordance with FRS 102 Section 1A paragraph 1AC.35.
6