Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-31 2024-12-31 false false No description of principal activity false 2024-03-24 true 1 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 15589713 2024-03-23 15589713 2024-03-24 2024-12-31 15589713 2023-04-01 2024-03-23 15589713 2024-12-31 15589713 c:Director1 2024-03-24 2024-12-31 15589713 d:Buildings 2024-03-24 2024-12-31 15589713 d:Buildings 2024-12-31 15589713 d:Buildings d:OwnedOrFreeholdAssets 2024-03-24 2024-12-31 15589713 d:PlantMachinery 2024-03-24 2024-12-31 15589713 d:PlantMachinery 2024-12-31 15589713 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-03-24 2024-12-31 15589713 d:OwnedOrFreeholdAssets 2024-03-24 2024-12-31 15589713 d:CurrentFinancialInstruments 2024-12-31 15589713 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 15589713 d:ShareCapital 2024-12-31 15589713 d:RetainedEarningsAccumulatedLosses 2024-12-31 15589713 c:FRS102 2024-03-24 2024-12-31 15589713 c:AuditExempt-NoAccountantsReport 2024-03-24 2024-12-31 15589713 c:FullAccounts 2024-03-24 2024-12-31 15589713 c:PrivateLimitedCompanyLtd 2024-03-24 2024-12-31 15589713 2 2024-03-24 2024-12-31 15589713 e:PoundSterling 2024-03-24 2024-12-31 iso4217:GBP xbrli:pure

Registered number: 15589713 GORGATE INVESTMENTS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 31 DECEMBER 2024
GORGATE INVESTMENTS LIMITED REGISTERED NUMBER: 15589713 STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2024
|  | 2024
Note |  | £
Fixed assets |  |  |
Tangible assets | 4 |  | 358,056
|  |  | 358,056
Current assets |  |  |
Debtors: amounts falling due within one year | 5 | 54,883 |
Cash at bank and in hand | 6 | 24,856 |
|  | 79,739 |
Creditors: amounts falling due within one year | 7 | (442,629) |
Net current (liabilities)/assets |  |  | (362,890)
Total assets less current liabilities |  |  | (4,834)
Net (liabilities)/assets |  |  | (4,834)
Capital and reserves |  |  |
Called up share capital |  |  | 5
Profit and loss account |  |  | (4,839)
|  |  | (4,834)
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GORGATE INVESTMENTS LIMITED REGISTERED NUMBER: 15589713 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 DECEMBER 2024 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 Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. 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:
................................................ K Crawshaw
Director
Date: 16 March 2026
N.B. Complete 'ACCOUNTS COMPLETION' section The notes on pages 3 to 7 form part of these financial statements. Page 2
GORGATE INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2024
1. | General information
Gorgate Investments Limited is a private company limited by shares and incorporated in England and Wales, registration number 15589713. The registered office is Apex House, 7 Rashs Green, Dereham, Norfolk, NR19 1JG. 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 Companies Act 2006. The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
| 2.2 | Going concern
The directors have considered the company’s financial position, including expected future cash flows and have concluded that they have a reasonable expectation that the company will have adequate resources to continue in operational existence for the foreseeable future and at least 12 months from the date of signing the financial statements, they therefore continue to adopt the going concern basis of accounting in preparing these financial statements.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 3
GORGATE INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.4 | Current and deferred taxation
The tax expense for the Period 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 reporting 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 reporting 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 except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
| 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, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 20% | Reducing balance
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. Page 4
GORGATE INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 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.
3. | Employees
| The average monthly number of employees, including the director, during the Period was as follows:
|  |  | 31 December
|  |  | 2024
|  |  | No.
|  | Employees | 1
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GORGATE INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2024
4. | Tangible fixed assets
|  | Freehold property | Plant and machinery | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| Additions | 306,022 | 55,000 | 361,022
| At 31 December 2024 | 306,022 | 55,000 | 361,022
| Depreciation |  |  |
| Charge for the Period on owned assets | - | 2,966 | 2,966
| At 31 December 2024 | - | 2,966 | 2,966
| Net book value |  |  |
| At 31 December 2024 | 306,022 | 52,034 | 358,056
5. | Debtors
|  |  |  |  | 2024
|  |  |  |  | £
| Other debtors | 53,270
| Deferred taxation | 1,613
|  | 54,883
6. | Cash and cash equivalents
|  |  |  |  | 2024
|  |  |  |  | £
| Cash at bank and in hand | 24,856
|  | 24,856
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GORGATE INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2024
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2024
|  |  |  |  | £
| Trade creditors | 679
| Other creditors | 440,000
| Accruals and deferred income | 1,950
|  | 442,629
8. | Controlling party
The controlling party is K Crawshaw and L Crawshaw by way of jointly owning the majority of the issued share capital.
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