Caseware UK (AP4) 2024.0.164 2024.0.164 2025-04-052025-04-052024-04-06falseNo description of principal activity22truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC145404 2024-04-06 2025-04-05 SC145404 2023-04-06 2024-04-05 SC145404 2025-04-05 SC145404 2024-04-05 SC145404 c:Director1 2024-04-06 2025-04-05 SC145404 c:Director4 2024-04-06 2025-04-05 SC145404 c:RegisteredOffice 2024-04-06 2025-04-05 SC145404 d:CurrentFinancialInstruments 2025-04-05 SC145404 d:CurrentFinancialInstruments 2024-04-05 SC145404 d:Non-currentFinancialInstruments 2025-04-05 SC145404 d:Non-currentFinancialInstruments 2024-04-05 SC145404 d:CurrentFinancialInstruments d:WithinOneYear 2025-04-05 SC145404 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-05 SC145404 d:ShareCapital 2025-04-05 SC145404 d:ShareCapital 2024-04-05 SC145404 d:CapitalRedemptionReserve 2025-04-05 SC145404 d:CapitalRedemptionReserve 2024-04-05 SC145404 d:RetainedEarningsAccumulatedLosses 2025-04-05 SC145404 d:RetainedEarningsAccumulatedLosses 2024-04-05 SC145404 c:OrdinaryShareClass1 2024-04-06 2025-04-05 SC145404 c:OrdinaryShareClass1 2025-04-05 SC145404 c:FRS102 2024-04-06 2025-04-05 SC145404 c:AuditExempt-NoAccountantsReport 2024-04-06 2025-04-05 SC145404 c:FullAccounts 2024-04-06 2025-04-05 SC145404 c:PrivateLimitedCompanyLtd 2024-04-06 2025-04-05 SC145404 2 2024-04-06 2025-04-05 SC145404 6 2024-04-06 2025-04-05 SC145404 4 2025-04-05 SC145404 4 2024-04-05 SC145404 f:PoundSterling 2024-04-06 2025-04-05 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC145404










FLATS 4 U LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2025

 
FLATS 4 U LIMITED
 

COMPANY INFORMATION


Directors
Mr M Forbes 
Mrs K Forbes 




Registered number
SC145404



Registered office
14 City Quay

Dundee

DD1 3JA




Accountants
EQ Accountants Limited
Chartered Accountants

14 City Quay

Dundee

DD1 3JA





 
FLATS 4 U LIMITED
REGISTERED NUMBER: SC145404

STATEMENT OF FINANCIAL POSITION
AS AT 5 APRIL 2025

2025
2024
£
£

Fixed assets
  

Investments
 4 
725,859
731,549

  
725,859
731,549

Current assets
  

Debtors: amounts falling due after more than one year
 5 
206,800
206,800

Debtors: amounts falling due within one year
 5 
22,370
14,098

Bank and cash balances
  
42,615
48,956

  
271,785
269,854

Creditors: amounts falling due within one year
 6 
(24,212)
(25,613)

Net current assets
  
 
 
247,573
 
 
244,241

Total assets less current liabilities
  
973,432
975,790

  

Net assets
  
973,432
975,790


Capital and reserves
  

Called up share capital 
 7 
530
530

Capital redemption reserve
  
470
470

Profit and loss account
  
972,432
974,790

  
973,432
975,790


Page 1

 
FLATS 4 U LIMITED
REGISTERED NUMBER: SC145404

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 5 APRIL 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 on 30 July 2025.




Mr M Forbes
Director

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
FLATS 4 U LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2025

1.


General information

Flats 4 U Limited is a private company, limited by shares, domiciled in Scotland, with registration number SC145404. The registered office is 14 City Quay, Dundee, DD1 3JA.

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

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.4

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.


  
2.5

Investment income

Income generated from investments, in the form of dividend and interest, is recognised when the right to receive payment is established. 

 
2.6

Valuation of investments

Investments in listed company shares are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in profit or loss for the period.


3.


Employees

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

Page 3

 
FLATS 4 U LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2025

4.


Fixed asset investments





Investment Portfolio

£





At 6 April 2024
731,549


Additions
13,212


Disposals
(17,968)


Revaluations
(934)






Net book value



At 5 April 2025
725,859



At 5 April 2024
731,549

Page 4

 
FLATS 4 U LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2025

5.


Debtors

2025
2024
£
£

Due after more than one year

Other debtors
206,800
206,800

206,800
206,800


2025
2024
£
£

Due within one year

Other debtors
22,370
14,098

22,370
14,098



6.


Creditors: Amounts falling due within one year

2025
2024
£
£

Accruals and deferred income
5,443
5,346

Other creditors
18,769
20,267

24,212
25,613



7.


Share capital

2025
2024
£
£
Allotted, called up and fully paid



530 Ordinary shares of £1 each
530
530



8.


Related party transactions

Included within other debtors due after more than one year are loans due from Plant Bar Limited amounting to £124,400 (2024 - £124,400) and Plant Bar 2 Limited of £82,400 (2024 - £82,400).                    Both companies have common directorship and control. The loans are interest only with an agreed rate of 4% p.a. and are repayble within 10 years of issue.

Page 5