Caseware UK (AP4) 2024.0.164 2024.0.164 2025-01-31 2025-01-31 2024-02-01 false No description of principal activity 2 2 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC652246 2024-02-01 2025-01-31 SC652246 2023-02-01 2024-01-31 SC652246 2025-01-31 SC652246 2024-01-31 SC652246 c:Director1 2024-02-01 2025-01-31 SC652246 c:Director2 2024-02-01 2025-01-31 SC652246 c:RegisteredOffice 2024-02-01 2025-01-31 SC652246 d:FreeholdInvestmentProperty 2025-01-31 SC652246 d:FreeholdInvestmentProperty 2024-01-31 SC652246 d:CurrentFinancialInstruments 2025-01-31 SC652246 d:CurrentFinancialInstruments 2024-01-31 SC652246 d:Non-currentFinancialInstruments 2025-01-31 SC652246 d:Non-currentFinancialInstruments 2024-01-31 SC652246 d:CurrentFinancialInstruments d:WithinOneYear 2025-01-31 SC652246 d:CurrentFinancialInstruments d:WithinOneYear 2024-01-31 SC652246 d:Non-currentFinancialInstruments d:AfterOneYear 2025-01-31 SC652246 d:Non-currentFinancialInstruments d:AfterOneYear 2024-01-31 SC652246 d:ShareCapital 2025-01-31 SC652246 d:ShareCapital 2024-01-31 SC652246 d:RetainedEarningsAccumulatedLosses 2025-01-31 SC652246 d:RetainedEarningsAccumulatedLosses 2024-01-31 SC652246 c:OrdinaryShareClass1 2024-02-01 2025-01-31 SC652246 c:OrdinaryShareClass1 2025-01-31 SC652246 c:OrdinaryShareClass1 2024-01-31 SC652246 c:OrdinaryShareClass2 2024-02-01 2025-01-31 SC652246 c:OrdinaryShareClass2 2025-01-31 SC652246 c:OrdinaryShareClass2 2024-01-31 SC652246 c:FRS102 2024-02-01 2025-01-31 SC652246 c:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 SC652246 c:FullAccounts 2024-02-01 2025-01-31 SC652246 c:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 SC652246 6 2024-02-01 2025-01-31 SC652246 e:PoundSterling 2024-02-01 2025-01-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: SC652246 INTRINSECUS HOLDINGS LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025
INTRINSECUS HOLDINGS LIMITED COMPANY INFORMATION
Directors | Mr D Christie
| Mr A McDowall
Registered number | SC652246
Registered office | Pentland House
| Saltire Centre
| Glenrothes
| KY6 2AH
Accountants | EQ Accountants Limited
| Chartered Accountants
| Pentland House
| Saltire Centre
| Glenrothes
| Fife
| KY6 2AH
INTRINSECUS HOLDINGS LIMITED REGISTERED NUMBER: SC652246 STATEMENT OF FINANCIAL POSITION AS AT 31 JANUARY 2025
|  | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 2 |  | 2
Investment property |  |  | 398,638 |  | 398,638
|  |  | 398,640 |  | 398,640
Current assets |  |  |  |  |
Debtors Within One Year | 6 | 2 |  | 2 |
Current asset investments | 7 | 371,584 |  | 324,733 |
Cash at bank and in hand |  | 71,367 |  | 125,610 |
|  | 442,953 |  | 450,345 |
Creditors: Amounts Falling Due Within One Year | 8 | (12,754) |  | (3,129) |
Net current assets |  |  | 430,199 |  | 447,216
Total assets less current liabilities |  |  | 828,839 |  | 845,856
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (96,574) |  | (96,574)
Net assets |  |  | 732,265 |  | 749,282
Capital and reserves |  |  |  |  |
Called up share capital | 10 |  | 4 |  | 4
Profit and loss account |  |  | 732,261 |  | 749,278
|  |  | 732,265 |  | 749,282
Page 1
INTRINSECUS HOLDINGS LIMITED REGISTERED NUMBER: SC652246 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 JANUARY 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 income and retained earnings 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:
Mr D Christie
Director
Date: 18 June 2025
The notes on pages 3 to 6 form part of these financial statements. Page 2
INTRINSECUS HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025
1. | General information
Intrinsecus Holdings Limited is a private Company, limited by shares, incorporated in Scotland with registration number SC652246. The registered office is Pentland House, Saltire Centre, Glenrothes, Scotland, KY6 2AH. The financial statements are presented in sterling, which is the functional currency of the Company, and presented to the 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 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 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. 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 revenue is recognised: Rendering of services Turnover 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.
| 2.3 | Taxation
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.
| 2.4 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Page 3
INTRINSECUS HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025 2.Accounting policies (continued)
| 2.5 | 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 February 2024 | 2
| At 31 January 2025 | 2
5. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 February 2024 | 398,638
| At 31 January 2025 | 398,638
The 2025 valuations were made by the directors, on an open market value for existing use basis.
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 2 | 2
|  | 2 | 2
Page 4
INTRINSECUS HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025 6.Debtors (continued) Page 5
INTRINSECUS HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025
7. | Current asset investments
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Listed investments | 371,584 | 324,733
|  | 371,584 | 324,733
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 8,556 | -
| Other taxation and social security | 3,088 | 2,071
| Accruals and deferred income | 1,110 | 1,058
|  | 12,754 | 3,129
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 96,574 | 96,574
|  | 96,574 | 96,574
| The bank loan is secured over the property. Included within bank loans due after more than one year is £96,574 (2024 - £96,574) which is due after 5 years.
10. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Authorised, allotted, called up and fully paid |  |
|  | 2 (2024 - 2) Ordinary A shares shares of £1.00 each | 2 | 2
|  | 2 (2024 - 2) Ordinary B shares shares of £1.00 each | 2 | 2
|  |  | 4 | 4
Page 6