Caseware UK (AP4) 2024.0.164 2024.0.164 2025-05-31 2025-05-31 2024-06-01 false false No description of principal activity 1 1 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 04342007 2024-06-01 2025-05-31 04342007 2023-06-01 2024-05-31 04342007 2025-05-31 04342007 2024-05-31 04342007 2023-06-01 04342007 5 2024-06-01 2025-05-31 04342007 5 2023-06-01 2024-05-31 04342007 6 2024-06-01 2025-05-31 04342007 6 2023-06-01 2024-05-31 04342007 d:Director1 2024-06-01 2025-05-31 04342007 e:FreeholdInvestmentProperty 2025-05-31 04342007 e:FreeholdInvestmentProperty 2024-05-31 04342007 e:FreeholdInvestmentProperty 2 2024-06-01 2025-05-31 04342007 e:CurrentFinancialInstruments 2025-05-31 04342007 e:CurrentFinancialInstruments 2024-05-31 04342007 e:Non-currentFinancialInstruments 2025-05-31 04342007 e:Non-currentFinancialInstruments 2024-05-31 04342007 e:CurrentFinancialInstruments e:WithinOneYear 2025-05-31 04342007 e:CurrentFinancialInstruments e:WithinOneYear 2024-05-31 04342007 e:Non-currentFinancialInstruments e:AfterOneYear 2025-05-31 04342007 e:Non-currentFinancialInstruments e:AfterOneYear 2024-05-31 04342007 e:ShareCapital 2024-06-01 2025-05-31 04342007 e:ShareCapital 2025-05-31 04342007 e:ShareCapital 2023-06-01 2024-05-31 04342007 e:ShareCapital 2024-05-31 04342007 e:ShareCapital 2023-06-01 04342007 e:RevaluationReserve 2024-06-01 2025-05-31 04342007 e:RevaluationReserve 2025-05-31 04342007 e:RevaluationReserve 5 2024-06-01 2025-05-31 04342007 e:RevaluationReserve 6 2024-06-01 2025-05-31 04342007 e:RevaluationReserve 2023-06-01 2024-05-31 04342007 e:RevaluationReserve 2024-05-31 04342007 e:RevaluationReserve 2023-06-01 04342007 e:RevaluationReserve 5 2023-06-01 2024-05-31 04342007 e:RevaluationReserve 6 2023-06-01 2024-05-31 04342007 e:RetainedEarningsAccumulatedLosses 2024-06-01 2025-05-31 04342007 e:RetainedEarningsAccumulatedLosses 2025-05-31 04342007 e:RetainedEarningsAccumulatedLosses 2023-06-01 2024-05-31 04342007 e:RetainedEarningsAccumulatedLosses 2024-05-31 04342007 e:RetainedEarningsAccumulatedLosses 2023-06-01 04342007 d:FRS102 2024-06-01 2025-05-31 04342007 d:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 04342007 d:FullAccounts 2024-06-01 2025-05-31 04342007 d:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 04342007 e:AcceleratedTaxDepreciationDeferredTax 2025-05-31 04342007 e:AcceleratedTaxDepreciationDeferredTax 2024-05-31 04342007 f:PoundSterling 2024-06-01 2025-05-31 04342007 e:RetainedEarningsAccumulatedLosses 5 2024-06-01 2025-05-31 04342007 e:RetainedEarningsAccumulatedLosses 5 2023-06-01 2024-05-31 04342007 e:RetainedEarningsAccumulatedLosses 6 2024-06-01 2025-05-31 04342007 e:RetainedEarningsAccumulatedLosses 6 2023-06-01 2024-05-31 iso4217:GBP xbrli:pure

Registered number: 04342007 EDINBURGH ESTATES LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MAY 2025
EDINBURGH ESTATES LIMITED REGISTERED NUMBER: 04342007 STATEMENT OF FINANCIAL POSITION AS AT 31 MAY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investment property | 5 |  | 803,973 |  | 777,850
|  |  | 803,973 |  | 777,850
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 110,000 |  | 110,000 |
Cash at bank and in hand |  | 223 |  | 2,159 |
|  | 110,223 |  | 112,159 |
Creditors: amounts falling due within one year | 7 | (27,798) |  | (22,920) |
Net current assets |  |  | 82,425 |  | 89,239
Creditors: amounts falling due after more than one year | 8 |  | (156,472) |  | (174,484)
Provisions for liabilities |  |  |  |  |
Deferred tax | 9 | (71,712) |  | (66,725) |
|  |  | (71,712) |  | (66,725)
Net assets |  |  | 658,214 |  | 625,880
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1 |  | 1
Revaluation reserve |  |  | 391,589 |  | 370,453
Profit and loss account |  |  | 266,624 |  | 255,426
|  |  | 658,214 |  | 625,880
Page 1
EDINBURGH ESTATES LIMITED REGISTERED NUMBER: 04342007 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 MAY 2025 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 6 July 2026.
Hartley T A Kemp
Director
The notes on pages 4 to 8 form part of these financial statements. Page 2
EDINBURGH ESTATES LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 MAY 2025
| Called up share capital | Revaluation reserve | Profit and loss account | Total equity
| £ | £ | £ | £
At 1 June 2023 | 1 | 365,018 | 243,316 | 608,335
Profit for the year | - | - | 13,110 | 13,110
Surplus on revaluation of investment property | - | 6,709 | - | 6,709
Deferred tax movements on revaluation of investment property | - | (1,274) | - | (1,274)
Total comprehensive income for the year | - | 5,435 | 13,110 | 18,545
Dividends: Equity capital | - | - | (1,000) | (1,000)
At 1 June 2024 | 1 | 370,453 | 255,426 | 625,880
Profit for the year | - | - | 11,698 | 11,698
Surplus on revaluation of investment property | - | 26,123 | - | 26,123
Deferred tax movements on revaluation of investment property | - | (4,987) | - | (4,987)
Total comprehensive income for the year | - | 21,136 | 11,698 | 32,834
Dividends: Equity capital | - | - | (500) | (500)
At 31 May 2025 | 1 | 391,589 | 266,624 | 658,214
| The notes on pages 4 to 8 form part of these financial statements.
Page 3
EDINBURGH ESTATES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
1. | General information
Edinburgh Estates Limited is a private company limited by shares and is registered in England. Its registered office and principal place of trade is 5 Alexandra Mansions, Chichele Road, London, NW2 3AS. 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 | Going concern
The director is satisfied that the company has adequate resources to continue to operate for the foreseeable future. For this reason the director considers it appropiate that the company continues to adopt the going concern basis for preparing these financial statements.
| 2.3 | Revenue
Revenue represents amounts received from the rental of property. 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.
| 2.4 | Investment property
Investment property is initially recognised at cost. After recognition it is carried at fair value and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the statement of comprehensive income.
| 2.5 | Debtors
Short term debtors are measured at transaction price, less any impairment.
| 2.6 | 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.
| 2.7 | Creditors
Short term creditors are measured at the transaction price. Page 4
EDINBURGH ESTATES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025 2.Accounting policies (continued)
| 2.8 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
| 2.9 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.10 | 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. 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. Page 5
EDINBURGH ESTATES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
3. | Judgments in applying accounting policies and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities at the reporting date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. The following are the company's key sources of estimation uncertainty: Revaluation of investment properties The company carries its investment properties at fair value, with changes in fair value being recognised through the statement of comprehensive income. The company used its sole director to determine fair value at 31 May 2025. The valuer used a valuation technique based on a discounted cash flow model as there is a lack of comparable market data because of the nature of the properties. The determined fair value of the investment properties is most sensitive to the estimated yield as well as the long term vacancy rate.
4. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
5. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 June 2024 | 777,850
| Surplus on revaluation | 26,123
| At 31 May 2025 | 803,973
The 2025 valuations were made by the sole director of the company, on an open market value for existing use basis.
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 110,000 | 110,000
Page 6
EDINBURGH ESTATES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 16,484 | 12,523
| Other loans | 995 | 995
| Corporation tax | 5,819 | 6,522
| Other creditors | 3,000 | -
| Accruals and deferred income | 1,500 | 2,880
|  | 27,798 | 22,920
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 152,490 | 169,509
| Other loans | 3,982 | 4,975
|  | 156,472 | 174,484
Page 7
EDINBURGH ESTATES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
9. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | (66,725)
| Charged to other comprehensive income | (4,987)
| At end of year | (71,712)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Unrealised gains on investment property | (71,712) | (66,725)
|  | (71,712) | (66,725)
10. | Related party transactions
| At the reporting date, the company owed £3,000 (2024: £Nil) to its director, included in other creditors. At the reporting date, the company was also owed £110,000 (2024: £110,000) by C Venues Limited, a company owned by the Director. All loans are interest free and repayable on demand.
Page 8