Caseware UK (AP4) 2024.0.164 2024.0.164 2025-06-30 2025-06-30 false 2024-01-01 false No description of principal activity 3 3 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 11739091 2024-01-01 2025-06-30 11739091 2023-01-01 2023-12-31 11739091 2025-06-30 11739091 2023-12-31 11739091 c:Director1 2024-01-01 2025-06-30 11739091 d:FurnitureFittings 2024-01-01 2025-06-30 11739091 d:FurnitureFittings 2025-06-30 11739091 d:FurnitureFittings 2023-12-31 11739091 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-01-01 2025-06-30 11739091 d:FreeholdInvestmentProperty 2024-01-01 2025-06-30 11739091 d:FreeholdInvestmentProperty 2025-06-30 11739091 d:FreeholdInvestmentProperty 2023-12-31 11739091 d:CurrentFinancialInstruments 2025-06-30 11739091 d:CurrentFinancialInstruments 2023-12-31 11739091 d:Non-currentFinancialInstruments 2025-06-30 11739091 d:Non-currentFinancialInstruments 2023-12-31 11739091 d:CurrentFinancialInstruments d:WithinOneYear 2025-06-30 11739091 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 11739091 d:Non-currentFinancialInstruments d:AfterOneYear 2025-06-30 11739091 d:Non-currentFinancialInstruments d:AfterOneYear 2023-12-31 11739091 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2025-06-30 11739091 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2023-12-31 11739091 d:ShareCapital 2025-06-30 11739091 d:ShareCapital 2023-12-31 11739091 d:RetainedEarningsAccumulatedLosses 2025-06-30 11739091 d:RetainedEarningsAccumulatedLosses 2023-12-31 11739091 c:FRS102 2024-01-01 2025-06-30 11739091 c:AuditExempt-NoAccountantsReport 2024-01-01 2025-06-30 11739091 c:FullAccounts 2024-01-01 2025-06-30 11739091 c:PrivateLimitedCompanyLtd 2024-01-01 2025-06-30 11739091 e:PoundSterling 2024-01-01 2025-06-30 iso4217:GBP xbrli:pure

Registered number: 11739091 GB BRIGHTON LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 30 JUNE 2025
GB BRIGHTON LIMITED REGISTERED NUMBER: 11739091 STATEMENT OF FINANCIAL POSITION AS AT 30 JUNE 2025
|  | 30 June |  | 31 December
|  | 2025 |  | 2023
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible fixed assets |  |  | 103 |  | 2,106
Investment property | 5 |  | - |  | 1,297,816
|  |  | 103 |  | 1,299,922
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 34,645 |  | 545,052 |
Cash at bank and in hand | 7 | 897 |  | 56,000 |
|  | 35,542 |  | 601,052 |
Creditors: amounts falling due within one year | 8 | (997) |  | (211,043) |
Net current assets |  |  | 34,545 |  | 390,009
Total assets less current liabilities |  |  | 34,648 |  | 1,689,931
Creditors: amounts falling due after more than one year | 9 |  | (409,716) |  | (1,803,718)
Net liabilities |  |  | (375,068) |  | (113,787)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 6 |  | 6
Profit and loss account |  |  | (375,074) |  | (113,793)
|  |  | (375,068) |  | (113,787)
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GB BRIGHTON LIMITED REGISTERED NUMBER: 11739091 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 JUNE 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 period 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 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:
................................................ Adam Lipman
Director
Date: 17 March 2026
The notes on pages 3 to 8 form part of these financial statements. Page 2
GB BRIGHTON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025
1. | General information
GB Brighton Ltd is a private company limited by shares, incorporated in England & Wales on 21 December 2018 (registered number: 11739091). The registered office address of the company is 101 New Cavendish Street, 1st Floor South, London, United Kingdom, W1W 6XH. The financial statements are presented in Sterling, which is the functional currency of the 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 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. The following principal accounting policies have been applied:
| 2.2 | Going concern
The financial statements have been prepared on the going concern basis. The company is dependent on the shareholders for financial support. As at 30 June 2025, the shareholders have confirmed that they will provide adequate finance to enable the company to continue in operational existence. Therefore, the directors consider it appropriate to prepare the financial statements on the going concern basis.
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.4 | 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. Page 3
GB BRIGHTON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.4 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. The estimated useful lives range as follows:
|  |  |  | Fixtures and fittings | - | 3 | Straight line method
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.
| 2.5 | Investment property
Investment property is carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised 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 | 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 directors, during the period was 3 (2023 - 3).
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GB BRIGHTON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025
4. | Tangible fixed assets
|  | Fixtures and fittings
|  | £
| Cost or valuation |
| At 1 January 2024 | 7,420
| At 30 June 2025 | 7,420
| Depreciation |
| At 1 January 2024 | 5,314
| Charge for the period on owned assets | 2,003
| At 30 June 2025 | 7,317
| Net book value |
| At 30 June 2025 | 103
| At 31 December 2023 | 2,106
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GB BRIGHTON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025
5. | Investment property
|  | Freehold investment property
|  | £
| At 1 January 2024 | 1,297,816
| Additions at cost | 67,891
| Disposals | (1,365,707)
| At 30 June 2025 | -
The 2025 valuations were made by the directors, on an open market value for existing use basis.
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GB BRIGHTON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025
6. | Debtors
|  |  |  |  | 30 June | 31 December
|  |  |  |  | 2025 | 2023
|  |  |  |  | £ | £
| Trade debtors | - | 4,948
| Amounts owed by related companies | 34,645 | 533,846
| Prepayments and accrued income | - | 6,258
|  | 34,645 | 545,052
7. | Cash and cash equivalents
|  |  |  |  | 30 June | 31 December
|  |  |  |  | 2025 | 2023
|  |  |  |  | £ | £
| Cash at bank and in hand | 897 | 56,000
| Less: bank overdrafts | - | (9,378)
|  | 897 | 46,622
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 30 June | 31 December
|  |  |  |  | 2025 | 2023
|  |  |  |  | £ | £
| Bank overdrafts | - | 9,378
| Bank loans | - | 200,000
| Trade creditors | - | (3,335)
| Amounts owed to group undertakings | 997 | -
| Accruals and deferred income | - | 5,000
|  | 997 | 211,043
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GB BRIGHTON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 30 June | 31 December
|  |  |  |  | 2025 | 2023
|  |  |  |  | £ | £
| Bank loans | - | 800,000
| Other creditors | 409,716 | 1,003,718
|  | 409,716 | 1,803,718
10. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 30 June | 31 December
|  |  |  |  | 2025 | 2023
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | - | 200,000
|  | - | 200,000
| Amounts falling due after more than 5 years |  |
| Bank loans | - | 800,000
|  | - | 800,000
|  | - | 1,000,000
11. | Controlling party
The company is controlled by the directors.
Page 8