Caseware UK (AP4) 2024.0.164 2024.0.164 2025-09-30 2025-09-30 true 2 No description of principal activity false 2 2024-10-01 true true 09780647 2024-10-01 2025-09-30 09780647 2023-10-01 2024-09-30 09780647 2025-09-30 09780647 2024-09-30 09780647 c:Director1 2024-10-01 2025-09-30 09780647 d:CurrentFinancialInstruments 2025-09-30 09780647 d:CurrentFinancialInstruments 2024-09-30 09780647 d:Non-currentFinancialInstruments 2025-09-30 09780647 d:Non-currentFinancialInstruments 2024-09-30 09780647 d:CurrentFinancialInstruments d:WithinOneYear 2025-09-30 09780647 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 09780647 d:ShareCapital 2025-09-30 09780647 d:ShareCapital 2024-09-30 09780647 c:OrdinaryShareClass1 2024-10-01 2025-09-30 09780647 c:OrdinaryShareClass1 2025-09-30 09780647 c:OrdinaryShareClass1 2024-09-30 09780647 c:EntityHasNeverTraded 2024-10-01 2025-09-30 09780647 c:FRS102 2024-10-01 2025-09-30 09780647 c:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 09780647 c:FullAccounts 2024-10-01 2025-09-30 09780647 c:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 09780647 6 2024-10-01 2025-09-30 09780647 e:PoundSterling 2024-10-01 2025-09-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 09780647 GATE ACRE INVESTMENTS LIMITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025
GATE ACRE INVESTMENTS LIMITED REGISTERED NUMBER: 09780647 BALANCE SHEET AS AT 30 SEPTEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 3 |  | 3,666,932 |  | 3,666,932
|  |  | 3,666,932 |  | 3,666,932
Current assets |  |  |  |  |
Debtors: amounts falling due after more than one year | 4 | 59,998 |  | 59,998 |
|  | 59,998 |  | 59,998 |
Creditors: amounts falling due within one year | 5 | (3,716,930) |  | (3,716,930) |
Net current liabilities |  |  | (3,656,932) |  | (3,656,932)
Total assets less current liabilities |  |  | 10,000 |  | 10,000
Net assets |  |  | 10,000 |  | 10,000
Capital and reserves |  |  |  |  |
Called up share capital | 6 |  | 10,000 |  | 10,000
|  |  | 10,000 |  | 10,000
Page 1
GATE ACRE INVESTMENTS LIMITED REGISTERED NUMBER: 09780647 BALANCE SHEET (CONTINUED) AS AT 30 SEPTEMBER 2025 For the period ended 30 September 2025 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006. 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 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 on 31 March 2026.
W C Currie
Director
The notes on pages 3 to 4 form part of these financial statements. Page 2
GATE ACRE INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025
1. | General information
The company is a private company limited by shares, which is incorporated under the Companies Act 2006 and registered in England and Wales (no.09780647). The address of the registered office is 3rd Floor, Castle Chambers, Castle Street, Liverpool, L2 9SH. The company is the parent company of a small group, and is exempt from preparing group accounts. These financial statements present information about the company as an individual undertaking. The principal activity of the company is that of a group 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements 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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.
| 2.2 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.3 | 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. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 October 2024 | 3,666,932
| At 30 September 2025 | 3,666,932
Page 3
GATE ACRE INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025
4. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due after more than one year |  |
| Amounts owed by group undertakings | 59,998 | 59,998
|  | 59,998 | 59,998
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other creditors | 3,716,930 | 3,716,930
|  | 3,716,930 | 3,716,930
6. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1,000,000 (2024 - 1,000,000) Ordinary shares of £0.01 each | 10,000 | 10,000
Page 4