Caseware UK (AP4) 2025.0.111 2025.0.111 2025-12-31 2025-12-31 2026-05-20 17 2025-01-01 false architechtural activities 11 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 14509000 2025-01-01 2025-12-31 14509000 2024-01-01 2024-12-31 14509000 2025-12-31 14509000 2024-12-31 14509000 c:Director3 2025-01-01 2025-12-31 14509000 d:OfficeEquipment 2025-01-01 2025-12-31 14509000 d:OfficeEquipment 2025-12-31 14509000 d:OfficeEquipment 2024-12-31 14509000 d:OfficeEquipment d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 14509000 d:ComputerEquipment 2025-01-01 2025-12-31 14509000 d:ComputerEquipment 2025-12-31 14509000 d:ComputerEquipment 2024-12-31 14509000 d:ComputerEquipment d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 14509000 d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 14509000 d:CurrentFinancialInstruments 2025-12-31 14509000 d:CurrentFinancialInstruments 2024-12-31 14509000 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 14509000 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 14509000 d:ShareCapital 2025-12-31 14509000 d:ShareCapital 2024-12-31 14509000 d:RetainedEarningsAccumulatedLosses 2025-12-31 14509000 d:RetainedEarningsAccumulatedLosses 2024-12-31 14509000 c:FRS102 2025-01-01 2025-12-31 14509000 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 14509000 c:FullAccounts 2025-01-01 2025-12-31 14509000 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 14509000 e:PoundSterling 2025-01-01 2025-12-31 iso4217:GBP xbrli:pure

Registered number: 14509000 CARTER GREGSON GRAY LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
CARTER GREGSON GRAY LTD
CONTENTS
| Page
Statement of Financial Position | 1 - 2
Notes to the Financial Statements | 3 - 7
CARTER GREGSON GRAY LTD REGISTERED NUMBER:14509000
STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 79,873 |  | 16,548
|  |  | 79,873 |  | 16,548
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 399,286 |  | 115,729 |
Cash at bank and in hand |  | 237,215 |  | 290,952 |
|  | 636,501 |  | 406,681 |
Current liabilities |  |  |  |  |
Creditors: amounts falling due within one year | 6 | (324,636) |  | (218,004) |
Net current assets |  |  | 311,865 |  | 188,677
Total assets less current liabilities |  |  | 391,738 |  | 205,225
Provisions for liabilities |  |  |  |  |
Deferred tax |  |  | (18,235) |  | (4,137)
Net assets |  |  | 373,503 |  | 201,088
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 99 |  | 99
Profit and loss account |  |  | 373,404 |  | 200,989
|  |  | 373,503 |  | 201,088
Page 1
CARTER GREGSON GRAY LTD REGISTERED NUMBER:14509000
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 DECEMBER 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 year 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:
J G Gregson
Director
Date: 20 May 2026
The notes on pages 3 to 7 form part of these financial statements. Page 2
CARTER GREGSON GRAY LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Carter Gregson Gray Ltd is a private company limited by shares incorporated in England and Wales. The registerd office is 5 Elstree Gate, Elstree Way, Borehamwood, Hertfordshire, United Kingdom, WD6 1JD. The principal activity of the company continued to be that of architectural activities. The company's functional and presentational currency is £ Sterling. 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 | Turnover
Turnover represents net invoiced sales of services, excluding value-added tax. Turnover is recognised at the point the service is delivered or completed
| 2.3 | Pensions
Defined contribution pension plan The Company contributes to a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.
| 2.4 | Current and deferred taxation
The tax expense for the year 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. Page 3
CARTER GREGSON GRAY LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.4 | Current and deferred taxation (continued)
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, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Office equipment | - | 25% |
|  |  |  | Computer equipment | - | 33% |
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.
| 2.6 | Debtors
Short-term debtors are measured at the transaction price, 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. Page 4
CARTER GREGSON GRAY LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.9 | Financial instruments
Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments. Financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities. Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.
3. | Employees
| The average monthly number of employees, including directors, during the year was 17 (2024 - 11).
Page 5
CARTER GREGSON GRAY LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | Tangible fixed assets
|  | Office equipment | Computer equipment | Total
|  | £ | £ | £
| Cost |  |  |
| At 1 January 2025 | - | 20,282 | 20,282
| Additions | 47,640 | 30,271 | 77,911
| At 31 December 2025 | 47,640 | 50,553 | 98,193
| Depreciation |  |  |
| At 1 January 2025 | - | 3,734 | 3,734
| Charge for the year on owned assets | 3,185 | 11,401 | 14,586
| At 31 December 2025 | 3,185 | 15,135 | 18,320
| Net book value |  |  |
| At 31 December 2025 | 44,455 | 35,418 | 79,873
| At 31 December 2024 | - | 16,548 | 16,548
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 330,535 | 112,200
| Other debtors | 45,001 | -
| Prepayments and accrued income | 23,750 | 3,529
|  | 399,286 | 115,729
Page 6
CARTER GREGSON GRAY LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 56,804 | 1,144
| Corporation tax | 158,412 | 153,405
| Other taxation and social security | 94,639 | 52,315
| Other creditors | 14,781 | 11,140
|  | 324,636 | 218,004
7. | Related party transactions
| Included within other creditors is an amount of £10,115 (2023 - £8,473) due to the directors. This amount is interest free and repayable on demand.
Page 7