Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-312No description of principal activityThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2024-04-01falsefalse2falsetrue SC498696 2024-04-01 2025-03-31 SC498696 2023-04-01 2024-03-31 SC498696 2025-03-31 SC498696 2024-03-31 SC498696 c:Director2 2024-04-01 2025-03-31 SC498696 c:Director3 2024-04-01 2025-03-31 SC498696 c:RegisteredOffice 2024-04-01 2025-03-31 SC498696 d:CurrentFinancialInstruments 2025-03-31 SC498696 d:CurrentFinancialInstruments 2024-03-31 SC498696 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 SC498696 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 SC498696 d:ShareCapital 2025-03-31 SC498696 d:ShareCapital 2024-03-31 SC498696 d:RetainedEarningsAccumulatedLosses 2025-03-31 SC498696 d:RetainedEarningsAccumulatedLosses 2024-03-31 SC498696 c:OrdinaryShareClass1 2024-04-01 2025-03-31 SC498696 c:OrdinaryShareClass1 2025-03-31 SC498696 c:OrdinaryShareClass1 2024-03-31 SC498696 c:FRS102 2024-04-01 2025-03-31 SC498696 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC498696 c:FullAccounts 2024-04-01 2025-03-31 SC498696 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC498696 2 2024-04-01 2025-03-31 SC498696 e:PoundSterling 2024-04-01 2025-03-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC498696










PEAKVIEW INVESTMENTS LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

 
PEAKVIEW INVESTMENTS LIMITED
 

COMPANY INFORMATION


Directors
N J Price 
G L Price 




Registered number
SC498696



Registered office
Johnstone House
52-54 Rose Street

Aberdeen

AB10 1HA




Accountants
EQ Accountants Limited
Chartered Accountants

14 City Quay

Dundee

DD1 3JA





 
PEAKVIEW INVESTMENTS LIMITED
REGISTERED NUMBER: SC498696

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2025

2025
2024
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
241
18,184

Bank and cash balances
  
43,650
1,000,081

  
43,891
1,018,265

Creditors: amounts falling due within one year
 5 
(12,911)
(1,007,644)

Net current assets
  
 
 
30,980
 
 
10,621

Total assets less current liabilities
  
30,980
10,621

  

Net assets
  
30,980
10,621


Capital and reserves
  

Called up share capital 
 6 
100
100

Profit and loss account
  
30,880
10,521

  
30,980
10,621


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 on 5 August 2025.




N J Price
Director

The notes on pages 2 to 3 form part of these financial statements.
Page 1

 
PEAKVIEW INVESTMENTS LIMITED
 

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

1.


General information

Peakview Investments Limited is a private company, limited by shares, domiciled in Scotland with registration number SC498696. The registered office is Johnstone House, 52-54 Rose Street, Scotland, AB10 1HA.

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

Interest income

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

 
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

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.

 
2.5

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Statement of financial position when the Company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally 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.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2024 - 2).

Page 2

 
PEAKVIEW INVESTMENTS LIMITED
 

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

4.


Debtors

2025
2024
£
£


Amounts owed by group undertakings
-
99

Prepayments and accrued income
241
18,085

241
18,184



5.


Creditors: Amounts falling due within one year

2025
2024
£
£

Amounts owed to associates
3,124
1,002,651

Other taxation and social security
6,787
2,773

Accruals and deferred income
3,000
2,220

12,911
1,007,644



6.


Share capital

2025
2024
£
£
Allotted, called up and fully paid



100 (2024 - 100) Ordinary shares of £1.00 each
100
100



Page 3