Company registration number 1383834 (England and Wales)
GATECAVE LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
PAGES FOR FILING WITH REGISTRAR
GATECAVE LIMITED
COMPANY INFORMATION
Directors
Mr S Cowan
Mr V Cowan
Secretary
Mr S Cowan
Company number
1383834
Registered office
134 Buckingham Palace Road
London
SW1W 9SA
Accountants
Magus Chartered Accountants
134 Buckingham Palace Road
London
SW1W 9SA
GATECAVE LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
GATECAVE LIMITED
BALANCE SHEET
AS AT 30 JUNE 2025
30 June 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investments
4
472,106
501,792
Current assets
Cash at bank and in hand
17,818
12,695
Creditors: amounts falling due within one year
5
(2,700)
(2,400)
Net current assets
15,118
10,295
Net assets
487,224
512,087
Capital and reserves
Called up share capital
6
100
100
Profit and loss reserves
487,124
511,987
Total equity
487,224
512,087

For the financial year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

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.

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

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

The financial statements were approved by the board of directors and authorised for issue on 12 March 2026 and are signed on its behalf by:
Mr S Cowan
Director
Company registration number 1383834 (England and Wales)
GATECAVE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
- 2 -
1
Accounting policies
Company information

Gatecave Limited is a private company limited by shares incorporated in England and Wales. The registered office is 134 Buckingham Palace Road, London, SW1W 9SA.

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 include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Fixed asset investments

Unlisted Investments are measured at fair value on the basis of NAV as on balance sheet date and the change in value is included directly in the income statement.

1.3
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

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

2025
2024
Number
Number
Total
2
2
GATECAVE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 3 -
4
Fixed asset investments
2025
2024
£
£
Other investments other than loans
472,106
501,792
Movements in fixed asset investments
Investments
£
Cost or valuation
At 1 July 2024
501,792
Additions
(5,625)
Valuation changes
25,939
Capital withdrawal
(50,000)
At 30 June 2025
472,106
Carrying amount
At 30 June 2025
472,106
At 30 June 2024
501,792
5
Creditors: amounts falling due within one year
2025
2024
£
£
Accruals and deferred income
2,700
2,400
6
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
100
100
100
100
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