Caseware UK (AP4) 2025.0.111 2025.0.111 2025-12-312025-12-312025-01-01falseReal estate00falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 10932225 2025-01-01 2025-12-31 10932225 2024-01-01 2024-12-31 10932225 2025-12-31 10932225 2024-12-31 10932225 c:Director2 2025-01-01 2025-12-31 10932225 c:Director3 2025-01-01 2025-12-31 10932225 d:Buildings 2025-01-01 2025-12-31 10932225 d:Buildings 2025-12-31 10932225 d:Buildings 2024-12-31 10932225 d:CurrentFinancialInstruments 2025-12-31 10932225 d:CurrentFinancialInstruments 2024-12-31 10932225 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 10932225 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 10932225 d:ShareCapital 2025-12-31 10932225 d:ShareCapital 2024-12-31 10932225 d:RetainedEarningsAccumulatedLosses 2025-12-31 10932225 d:RetainedEarningsAccumulatedLosses 2024-12-31 10932225 c:OrdinaryShareClass1 2025-01-01 2025-12-31 10932225 c:OrdinaryShareClass1 2025-12-31 10932225 c:OrdinaryShareClass1 2024-12-31 10932225 c:OrdinaryShareClass2 2025-01-01 2025-12-31 10932225 c:OrdinaryShareClass2 2025-12-31 10932225 c:OrdinaryShareClass2 2024-12-31 10932225 c:FRS102 2025-01-01 2025-12-31 10932225 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 10932225 c:FullAccounts 2025-01-01 2025-12-31 10932225 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 10932225 e:PoundSterling 2025-01-01 2025-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 10932225










G & G LAND LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2025

 
G & G LAND LIMITED
REGISTERED NUMBER: 10932225

BALANCE SHEET
AS AT 31 DECEMBER 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 5 
3,025,235
3,011,735

  
3,025,235
3,011,735

Current assets
  

Debtors: amounts falling due within one year
 6 
5,802
4,959

Cash at bank and in hand
 7 
14,287
36,218

  
20,089
41,177

Creditors: amounts falling due within one year
 8 
(3,071,179)
(3,071,179)

Net current liabilities
  
 
 
(3,051,090)
 
 
(3,030,002)

Total assets less current liabilities
  
(25,855)
(18,267)

  

Net liabilities
  
(25,855)
(18,267)


Capital and reserves
  

Called up share capital 
  
6
6

Profit and loss account
  
(25,861)
(18,273)

  
(25,855)
(18,267)


Page 1

 
G & G LAND LIMITED
REGISTERED NUMBER: 10932225
    
BALANCE SHEET (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 Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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: 




A Allaway
S C P Grey
Director
Director


Date: 20 July 2026
Date:20 July 2026

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
G & G LAND LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

1.


General information

G & G Land Limited is a private company, limited by shares, registered in England and Wales. 
The company's registered number and registered office address is below:
 

Registered number
10932225




Registered office address
The Warehouse
Wyndham Arcade
St Mary Street
Cardiff
United Kingdom
CF10 1FH

The presentation currency of the financial statement is the Pound Sterling (£). 

Monetary amounts in these financial statements are rounded to nearest £.

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 Companies Act 2006.

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.

The following principal accounting policies have been applied:

  
2.2

Going concern

In preparing the financial statements, the directors have considered the current financial position of the company and likely future cash flows.

The company has made a loss in the year, and continues to be dependent on the continued support of its shareholders and the directors are confident that this support will continue for the foreseeable future.

The directors have assessed the risks facing the business from the current economic uncertainty and implemented measures to address these risks.

The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, they adopt the going concern basis in preparing the financial statements.

Page 3

 
G & G LAND LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

 
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

Interest income

Interest income is recognised in the profit or loss using the effective interest method.

  
2.5

Tangible fixed assets

No depreciation is charged on land.

Page 4

 
G & G LAND LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

 
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 Company has no employees other than the directors, who did not receive any remuneration (2024 - £NIL)

4.


Taxation

Analysis of the tax charge
No liability to UK Corporation Tax arose for the year ended 31 December 2025 nor for the year ended 31 December 2024.

Page 5

 
G & G LAND LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

5.


Tangible fixed assets


Freehold property

£



Cost or valuation


At 1 January 2025
3,011,735


Additions
13,500



At 31 December 2025

3,025,235






Net book value



At 31 December 2025
3,025,235



At 31 December 2024
3,011,735


6.


Debtors

2025
2024
£
£


Other debtors
1,687
-

Prepayments and accrued income
4,115
4,959

5,802
4,959



7.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
14,287
36,218

14,287
36,218


Page 6

 
G & G LAND LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

8.


Creditors: Amounts falling due within one year

2025
2024
£
£

Amounts owed to joint ventures
3,069,089
3,069,089

Accruals and deferred income
2,090
2,090

3,071,179
3,071,179



9.


Share capital

2025
2024
£
£
Allotted, called up and fully paid



30,000 (2024 - 30,000) Ordinary X shares of £0.0001 each
3
3
30,000 (2024 - 30,000) Ordinary Y shares of £0.0001 each
3
3

6

6



10.


Controlling party

There is no single controlling party.

 
Page 7