Caseware UK (AP4) 2025.0.111 2025.0.111 2026-01-31 2026-01-31 true 2025-02-02 false false No description of principal activity 5 5 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 00967489 2025-02-02 2026-01-31 00967489 2024-02-04 2025-02-01 00967489 2026-01-31 00967489 2025-02-01 00967489 c:Director1 2025-02-02 2026-01-31 00967489 c:RegisteredOffice 2025-02-02 2026-01-31 00967489 d:PlantMachinery 2025-02-02 2026-01-31 00967489 d:PlantMachinery 2026-01-31 00967489 d:PlantMachinery 2025-02-01 00967489 d:PlantMachinery d:OwnedOrFreeholdAssets 2025-02-02 2026-01-31 00967489 d:CurrentFinancialInstruments 2026-01-31 00967489 d:CurrentFinancialInstruments 2025-02-01 00967489 d:CurrentFinancialInstruments d:WithinOneYear 2026-01-31 00967489 d:CurrentFinancialInstruments d:WithinOneYear 2025-02-01 00967489 d:ShareCapital 2026-01-31 00967489 d:ShareCapital 2025-02-01 00967489 d:RetainedEarningsAccumulatedLosses 2026-01-31 00967489 d:RetainedEarningsAccumulatedLosses 2025-02-01 00967489 c:FRS102 2025-02-02 2026-01-31 00967489 c:AuditExempt-NoAccountantsReport 2025-02-02 2026-01-31 00967489 c:FullAccounts 2025-02-02 2026-01-31 00967489 c:PrivateLimitedCompanyLtd 2025-02-02 2026-01-31 00967489 e:PoundSterling 2025-02-02 2026-01-31 iso4217:GBP xbrli:pure

Registered number: 00967489 (England & Wales)
| RICHARD GELDING LIMITED |
| DIRECTOR'S REPORT AND UNAUDITED FINANCIAL STATEMENTS |
| FOR THE PERIOD ENDED 31 JANUARY 2026 |
| Pages for Filing with Registrar |
RICHARD GELDING LIMITED
CONTENTS
| Page
Company Information | 1
Balance Sheet | 2 - 3
Notes to the Financial Statements | 4 - 8
RICHARD GELDING LIMITED
COMPANY INFORMATION
Director | Michael Hughes
Registered number | 00967489
Registered office | 40 Queen Anne Street
| London
| W1G 9EL
Accountants | Lewis Golden LLP
| 40 Queen Anne Street
| London
| W1G 9EL
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Registered number: 00967489 (England & Wales) RICHARD GELDING LIMITED
BALANCE SHEET AS AT 31 JANUARY 2026
|  | 31 January |  | 1 February
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible fixed assets | 4 |  | 9,532 |  | 12,422
Current assets |  |  |  |  |
Stocks |  | 250,000 |  | 251,000 |
Debtors | 5 | 35,540 |  | 97,758 |
Cash at bank and in hand |  | 74,357 |  | 54,003 |
|  | 359,897 |  | 402,761 |
Creditors: amounts falling due within one year | 6 | (151,399) |  | (183,709) |
Net current assets |  |  | 208,498 |  | 219,052
Total assets less current liabilities |  |  | 218,030 |  | 231,474
Net assets |  |  | 218,030 |  | 231,474
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 17,310 |  | 17,310
Profit and loss account |  |  | 200,720 |  | 214,164
|  |  | 218,030 |  | 231,474
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Registered number: 00967489 (England & Wales) RICHARD GELDING LIMITED
BALANCE SHEET (CONTINUED) AS AT 31 JANUARY 2026 The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and the member has 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 prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. The company has opted not to file the Director's Report and 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 sole director and signed by:
Michael Hughes
Director
Date: 1 July 2026
The notes on pages 4 to 8 form part of these financial statements. - 3 -
RICHARD GELDING LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JANUARY 2026
1. | General information
Richard Gelding Limited is a private company limited by share capital, incorporated in England and Wales, registered number 00967489. The address of the registered office is 40 Queen Anne Street, London W1G 9EL. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention and in accordance with Section 1A of Financial Reporting Standard 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' ('FRS 102') and the Companies Act 2006. The financial statements represent the period of account from 2 February 2025 to 31 January 2026 to align with the week end which is custom with retail businesses. The comparative represents the period from 4 February 2024 to 1 February 2025. The following principal accounting policies have been applied:
| 2.2 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover 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 turnover is recognised: Sale of goods Turnover from the sale of goods is recognised when all of the following conditions are satisfied: ∙the company has transferred the significant risks and rewards of ownership to the buyer; ∙the company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of turnover can be measured reliably; ∙it is probable that the company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.
| 2.3 | 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 etc. | - | 15% | reducing balance basis
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 and Loss Account. - 4 -
RICHARD GELDING LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JANUARY 2026 2.Accounting policies (continued)
| 2.4 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in Profit and Loss Account.
| 2.5 | Debtors
Short-term debtors are measured at the 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.
| 2.6 | Cash and cash equivalents
Cash and cash equivalents are represented by cash in hand, deposits held at call with financial institutions, and other short-term 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.
| 2.7 | 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.
| 2.8 | Foreign currency translation
Functional and presentation currency The company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in Profit and Loss Account. - 5 -
RICHARD GELDING LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JANUARY 2026 2.Accounting policies (continued)
| 2.9 | Financial instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares. Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and Loss Account. Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
| 2.10 | Dividends
Equity dividends are recognised when they become legally payable. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
| 2.11 | Operating leases: the company as lessee
Rentals paid under operating leases are charged to Profit and Loss Account on a straight-line basis over the lease term.
| 2.12 | Taxation
Tax is recognised in Profit and Loss Account. The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
3. | Employees
| The average monthly number of employees, including the director, during the period was 5 (2025 - 5).
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RICHARD GELDING LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JANUARY 2026
4. | Tangible fixed assets
|  | Plant and machinery etc.
|  | £
| Cost |
| At 2 February 2025 | 58,035
| Disposals | (1,992)
| At 31 January 2026 | 56,043
| Depreciation |
| At 2 February 2025 | 45,613
| Charge for the period | 1,682
| Disposals | (784)
| At 31 January 2026 | 46,511
| Net book value |
| At 31 January 2026 | 9,532
| At 1 February 2025 | 12,422
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RICHARD GELDING LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JANUARY 2026
5. | Debtors
|  |  |  |  | 31 January | 1 February
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade debtors | - | 21,000
| Amounts owed by group undertakings | 6,000 | -
| Other debtors | 29,540 | 76,758
|  | 35,540 | 97,758
6. | Creditors: amounts falling due within one year
|  |  |  |  | 31 January | 1 February
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Bank loans | 6,921 | -
| Trade creditors | 58,752 | 78,728
| Corporation tax | 12,000 | 36,000
| Other taxation and social security | 54,958 | 49,331
| Other creditors | 18,768 | 19,650
|  | 151,399 | 183,709
7. | Other financial commitments
At the balance sheet date, the company had other financial commitments of £54,197 (2025 - £37,659), which are not provided for in these financial statements.
8. | Commitments under operating leases
| At the balance sheet date the company had total future minimum lease payments due under non-cancellable operating leases of £428,750 (2025 - £533,750).
9. | Related party transactions
| At 31 January 2026, a director owed the company £648 (2025 - £6,648). The balance was interest free and repayable on demand. During the period, £nil (2025 - £6,648) was advanced to a director and £6,000 (2025 - £4,083) was repaid by a director.
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