Caseware UK (AP4) 2024.0.164 2024.0.164 2025-05-31 2025-05-31 true 3 true 3 Holding company 2024-06-01 false The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 12487265 2024-06-01 2025-05-31 12487265 2023-06-01 2024-05-31 12487265 2025-05-31 12487265 2024-05-31 12487265 c:Director1 2024-06-01 2025-05-31 12487265 d:CurrentFinancialInstruments 2025-05-31 12487265 d:CurrentFinancialInstruments 2024-05-31 12487265 d:CurrentFinancialInstruments d:WithinOneYear 2025-05-31 12487265 d:CurrentFinancialInstruments d:WithinOneYear 2024-05-31 12487265 d:ShareCapital 2025-05-31 12487265 d:ShareCapital 2024-05-31 12487265 d:RetainedEarningsAccumulatedLosses 2025-05-31 12487265 d:RetainedEarningsAccumulatedLosses 2024-05-31 12487265 c:FRS102 2024-06-01 2025-05-31 12487265 c:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 12487265 c:FullAccounts 2024-06-01 2025-05-31 12487265 c:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 12487265 6 2024-06-01 2025-05-31 12487265 13 2024-06-01 2025-05-31 12487265 e:PoundSterling 2024-06-01 2025-05-31 iso4217:GBP xbrli:pure

Registered number: 12487265 GORE PATERSON LTD UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
GORE PATERSON LTD REGISTERED NUMBER: 12487265 BALANCE SHEET AS AT 31 MAY 2025
|  | 2025 |  | 2023
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 120,000 |  | 120,000
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 13,395 |  | 15,239 |
Cash at bank and in hand |  | 552 |  | 561 |
Creditors: amounts falling due within one year | 6 | (53,846) |  | (55,700) |
Net current liabilities |  |  | (39,899) |  | (39,900)
Net assets |  |  | 80,101 |  | 80,100
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 80,001 |  | 80,000
|  |  | 80,101 |  | 80,100
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GORE PATERSON LTD REGISTERED NUMBER: 12487265 BALANCE SHEET (CONTINUED) AS AT 31 MAY 2025 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 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 on 10 February 2026.
M J Fisher
Director
The notes on pages 3 to 5 form part of these financial statements. Page 2
GORE PATERSON LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
1. | General information
Gore Paterson Limited is a private Company limited by shares, incorporated in England and Wales (registered number: 12487265). Its registered office is 2 Ashgate Road, Chesterfield, S40 4AA. The principal activity of the Company throughout the year continued to be that of a holding company. 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 Company's functional and presentation currency is pounds sterling. The following principal accounting policies have been applied:
| 2.2 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each Balance Sheet. Gains and losses on remeasurement are recognised in the Statement of Income and Retained Earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment. Investments in listed company shares are remeasured to market value at each Balance Sheet. Gains and losses on remeasurement are recognised in statement of income and retained earnings for the period.
| 2.3 | Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as bank and cash balances, trade and other accounts receivable and payable, loans from banks and other third parties and loans to and from related parties. Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at the transaction price and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade payables or receivables, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost. 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. Page 3
GORE PATERSON LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025 2.Accounting policies (continued)
| 2.4 | Current and deferred taxation
Tax is recognised in the Statement of Income and Retained Earnings. The current 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 3 (2024 - 3).
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 June 2024 | 120,000
| At 31 May 2025 | 120,000
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GORE PATERSON LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 13,395 | 15,239
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2023
|  |  |  |  | £ | £
| Other creditors | 53,846 | 55,700
|  | 53,846 | 55,700
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