Caseware UK (AP4) 2025.0.111 2025.0.111 2025-12-31 2025-12-31 2026-05-01 The tax expense for the year comprises current and deferred tax. Tax is recognised in the Statement of Comprehensive Income 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.investment company 1 true 2025-01-01 false 1 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 08814818 2025-01-01 2025-12-31 08814818 2024-01-01 2024-12-31 08814818 2025-12-31 08814818 2024-12-31 08814818 c:Director1 2025-01-01 2025-12-31 08814818 d:CurrentFinancialInstruments 2025-12-31 08814818 d:CurrentFinancialInstruments 2024-12-31 08814818 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 08814818 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 08814818 d:ShareCapital 2025-12-31 08814818 d:ShareCapital 2024-12-31 08814818 d:RetainedEarningsAccumulatedLosses 2025-12-31 08814818 d:RetainedEarningsAccumulatedLosses 2024-12-31 08814818 c:OrdinaryShareClass1 2025-01-01 2025-12-31 08814818 c:OrdinaryShareClass1 2025-12-31 08814818 c:OrdinaryShareClass1 2024-12-31 08814818 c:FRS102 2025-01-01 2025-12-31 08814818 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 08814818 c:FullAccounts 2025-01-01 2025-12-31 08814818 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 08814818 2 2025-01-01 2025-12-31 08814818 6 2025-01-01 2025-12-31 08814818 d:TaxLossesCarry-forwardsDeferredTax 2025-12-31 08814818 d:TaxLossesCarry-forwardsDeferredTax 2024-12-31 08814818 d:RetirementBenefitObligationsDeferredTax 2025-12-31 08814818 d:RetirementBenefitObligationsDeferredTax 2024-12-31 08814818 e:PoundSterling 2025-01-01 2025-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 08814818 GR INVESTMENTS LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
GR INVESTMENTS LIMITED
CONTENTS
| Page
Statement of Financial Position | 1
Notes to the Financial Statements | 2 - 5
GR INVESTMENTS LIMITED REGISTERED NUMBER:08814818
STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 5,027,355 |  | 4,318,084
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 1,962,691 |  | 1,689,180 |
Current asset investments | 6 | 200 |  | 200 |
Cash at bank and in hand |  | 1,605,005 |  | 1,713,245 |
|  | 3,567,896 |  | 3,402,625 |
Current liabilities |  |  |  |  |
Creditors: amounts falling due within one year | 7 | (4,852,692) |  | (4,838,473) |
Net current liabilities |  |  | (1,284,796) |  | (1,435,848)
Total assets less current liabilities |  |  | 3,742,559 |  | 2,882,236
Provisions for liabilities |  |  |  |  |
Deferred tax | 8 |  | (599,027) |  | (426,865)
Net assets |  |  | 3,143,532 |  | 2,455,371
Capital and reserves |  |  |  |  |
Called up share capital | 9 |  | 100 |  | 100
Profit and loss account |  |  | 3,143,432 |  | 2,455,271
|  |  | 3,143,532 |  | 2,455,371
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 year 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 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 on 1 May 2026.
P M Greane
Director
The notes on pages 2 to 5 form part of these financial statements. Page 1
GR INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
GR Investments Limited is a private limited liability company incorporated in England and Wales, with its registered office at 106 Wise Lane, London, NW7 2RB. The principal activity of the Company is that of an investment 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 | Investments
Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Statement of Comprehensive Income 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 reporting date. Gains and losses on remeasurement are recognised in profit or loss for the period.
| 2.3 | Debtors
Short term debtors are measured at the transaction price, less any impairment.
| 2.4 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions.
| 2.5 | Creditors
Short term creditors are measured at the transaction price.
| 2.6 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is £ Sterling. Transactions and balances Monetary assets and liabilities denominated in foreign currencies are translated into sterling at rates of exchange ruling at the reporting date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange gains and losses are recognised in the Statement of Comprehensive Income. Page 2
GR INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.7 | Interest income
Interest income is recognised in the Statement of Comprehensive Income using the effective interest method.
| 2.8 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in the Statement of Comprehensive Income 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.
3. | Employees
| The director was the only employee of the Company during the current and preceding year.
4. | Fixed asset investments
|  | Listed investments
|  | £
| Valuation |
| At 1 January 2025 | 4,318,084
| Additions | 606,333
| Disposals | (524,380)
| Revaluations | 627,318
| At 31 December 2025 | 5,027,355
Page 3
GR INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Short-term loans receivable | 1,922,312 | 1,643,912
| Accrued income | 40,379 | 45,268
|  | 1,962,691 | 1,689,180
6. | Current asset investments
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Unlisted investments | 200 | 200
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Taxation and social security | 48,192 | 34,493
| Other creditors | 4,801,080 | 4,800,560
| Accruals and deferred income | 3,420 | 3,420
|  | 4,852,692 | 4,838,473
8. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | 426,865
| Charged to profit or loss | 172,162
| At end of year | 599,027
Page 4
GR INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 8.Deferred taxation (continued)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Tax losses carried forward | (40,465) | (71,002)
| Fair value adjustments | 639,492 | 497,867
|  | 599,027 | 426,865
9. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 - 100) Ordinary shares of £1 each | 100 | 100
Page 5