Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-312023-10-01falseNo description of principal activity33falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC234309 2023-10-01 2025-03-31 SC234309 2022-10-01 2023-09-30 SC234309 2025-03-31 SC234309 2023-09-30 SC234309 c:Director1 2023-10-01 2025-03-31 SC234309 c:Director2 2023-10-01 2025-03-31 SC234309 c:RegisteredOffice 2023-10-01 2025-03-31 SC234309 d:Buildings 2025-03-31 SC234309 d:Buildings 2023-09-30 SC234309 d:CurrentFinancialInstruments 2025-03-31 SC234309 d:CurrentFinancialInstruments 2023-09-30 SC234309 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 SC234309 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 SC234309 d:ShareCapital 2025-03-31 SC234309 d:ShareCapital 2023-09-30 SC234309 d:RetainedEarningsAccumulatedLosses 2025-03-31 SC234309 d:RetainedEarningsAccumulatedLosses 2023-09-30 SC234309 c:FRS102 2023-10-01 2025-03-31 SC234309 c:AuditExempt-NoAccountantsReport 2023-10-01 2025-03-31 SC234309 c:FullAccounts 2023-10-01 2025-03-31 SC234309 c:PrivateLimitedCompanyLtd 2023-10-01 2025-03-31 SC234309 6 2023-10-01 2025-03-31 SC234309 e:PoundSterling 2023-10-01 2025-03-31 iso4217:GBP xbrli:pure
Registered number: SC234309










SILVERLEA ENTERPRISES LIMITED
FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025

 
SILVERLEA ENTERPRISES LIMITED
 

COMPANY INFORMATION


Directors
E Hosie 
I Taylor 




Registered number
SC234309



Registered office
64 West High Street

Forfar

Angus

DD8 1BJ




Accountants
EQ Accountants Limited
Chartered Accountants

64 West High Street

Forfar

Angus

DD8 1BJ





 
SILVERLEA ENTERPRISES LIMITED
REGISTERED NUMBER: SC234309

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2025

31 March
30 September
2025
2023
£
£

FIXED ASSETS
  

Tangible assets
 4 
637,957
637,957

Investments
 5 
-
471,970

  
637,957
1,109,927

CURRENT ASSETS
  

Debtors: amounts falling due within one year
 6 
365,660
1,904

Cash at bank and in hand
  
11,869
31,719

  
377,529
33,623

Creditors: amounts falling due within one year
 7 
(805)
(124,784)

NET CURRENT ASSETS/(LIABILITIES)
  
 
 
376,724
 
 
(91,161)

TOTAL ASSETS LESS CURRENT LIABILITIES
  
1,014,681
1,018,766

  

NET ASSETS
  
1,014,681
1,018,766


CAPITAL AND RESERVES
  

Called up share capital 
  
100
100

Profit and loss account
  
1,014,581
1,018,666

  
1,014,681
1,018,766


Page 1

 
SILVERLEA ENTERPRISES LIMITED
REGISTERED NUMBER: SC234309

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 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 period 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 on 19 June 2025.




E Hosie
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
SILVERLEA ENTERPRISES LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025

1.


GENERAL INFORMATION

Silverlea Enterprises Limited is a private company, limited by shares, incorporated in Scotland with registration number SC234309. The registered office is 64 West High Street, Forfar, Angus, DD8 1BJ.
The Company's functional and presentational currency is GBP.

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 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

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.


Page 3

 
SILVERLEA ENTERPRISES LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025

2.ACCOUNTING POLICIES (CONTINUED)

 
2.4

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:


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.

No depreciation is charged on land and property.

 
2.5

VALUATION OF INVESTMENTS

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Statement of income and retained earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.


3.


EMPLOYEES

The average monthly number of employees, including directors, during the period was 3 (2023 - 3).

Page 4

 
SILVERLEA ENTERPRISES LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025

4.


TANGIBLE FIXED ASSETS







Freehold property

£



COST OR VALUATION


At 1 October 2023
637,957



At 31 March 2025

637,957






NET BOOK VALUE



At 31 March 2025
637,957



At 30 September 2023
637,957


5.


FIXED ASSET INVESTMENTS








Unlisted investments

£





At 1 October 2023
471,970


Disposals
(471,970)



At 31 March 2025
-





6.


DEBTORS

31 March
30 September
2025
2023
£
£


Amounts owed by group undertakings
968
968

Other debtors
364,440
936

Prepayments and accrued income
252
-

365,660
1,904


Page 5

 
SILVERLEA ENTERPRISES LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025

7.


CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31 March
30 September
2025
2023
£
£

Trade creditors
(600)
3,000

Amounts owed to group undertakings
-
30,972

Other creditors
5
89,412

Accruals and deferred income
1,400
1,400

805
124,784



Page 6