Caseware UK (AP4) 2024.0.164 2024.0.164 2025-06-302025-06-302024-07-01falseNo description of principal activity33truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC674793 2024-07-01 2025-06-30 SC674793 2023-07-01 2024-06-30 SC674793 2025-06-30 SC674793 2024-06-30 SC674793 c:Director1 2024-07-01 2025-06-30 SC674793 c:Director2 2024-07-01 2025-06-30 SC674793 c:Director3 2024-07-01 2025-06-30 SC674793 c:Director3 2025-06-30 SC674793 c:RegisteredOffice 2024-07-01 2025-06-30 SC674793 d:CurrentFinancialInstruments 2025-06-30 SC674793 d:CurrentFinancialInstruments 2024-06-30 SC674793 d:Non-currentFinancialInstruments 2025-06-30 SC674793 d:Non-currentFinancialInstruments 2024-06-30 SC674793 d:CurrentFinancialInstruments d:WithinOneYear 2025-06-30 SC674793 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 SC674793 d:Non-currentFinancialInstruments d:AfterOneYear 2025-06-30 SC674793 d:Non-currentFinancialInstruments d:AfterOneYear 2024-06-30 SC674793 d:ShareCapital 2025-06-30 SC674793 d:ShareCapital 2024-06-30 SC674793 d:RetainedEarningsAccumulatedLosses 2025-06-30 SC674793 d:RetainedEarningsAccumulatedLosses 2024-06-30 SC674793 c:OrdinaryShareClass1 2024-07-01 2025-06-30 SC674793 c:OrdinaryShareClass1 2025-06-30 SC674793 c:OrdinaryShareClass1 2024-06-30 SC674793 c:FRS102 2024-07-01 2025-06-30 SC674793 c:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 SC674793 c:FullAccounts 2024-07-01 2025-06-30 SC674793 c:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 SC674793 6 2024-07-01 2025-06-30 SC674793 e:PoundSterling 2024-07-01 2025-06-30 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC674793










PENTLAND 1709 LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025

 
PENTLAND 1709 LIMITED
 

COMPANY INFORMATION


Directors
Mr A G Watson 
Mr M J Quinn 
Mr R Young (resigned 12 December 2024)




Registered number
SC674793



Registered office
Pentland House
Saltire Centre

Glenrothes

Fife

KY6 2AH




Accountants
EQ Accountants Limited
Chartered Accountants

Pentland House

Saltire Centre

Glenrothes

Fife

KY6 2AH





 
PENTLAND 1709 LIMITED
REGISTERED NUMBER: SC674793

STATEMENT OF FINANCIAL POSITION
AS AT 30 JUNE 2025

2025
2024
£
£

Fixed assets
  

Investments
 4 
340,721
340,721

  
340,721
340,721

Current assets
  

Bank and cash balances
  
805
55,488

  
805
55,488

Creditors: amounts falling due within one year
  
(17,001)
(73,401)

Net current liabilities
  
 
 
(16,196)
 
 
(17,913)

Total assets less current liabilities
  
324,525
322,808

Creditors: amounts falling due after more than one year
  
(200,000)
(260,000)

  

Net assets
  
124,525
62,808


Capital and reserves
  

Called up share capital 
 7 
100
100

Profit and loss account
  
124,425
62,708

  
124,525
62,808


Page 1

 
PENTLAND 1709 LIMITED
REGISTERED NUMBER: SC674793

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 JUNE 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 A G Watson
Director

Date: 6 November 2025

The notes on pages 3 to 4 form part of these financial statements.

Page 2

 
PENTLAND 1709 LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025

1.


General information

The Company is limited by shares and incorporated in Scotland with registration number SC674793. The registered office address is Pentland House, Saltire Centre, Glenrothes, Fife, KY6 2AH.
The financial statements are presented in sterling which is the functional currency of the company rounded 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

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.3

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 3 (2024 - 3).


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 July 2024
340,721



At 30 June 2025
340,721




Page 3

 
PENTLAND 1709 LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025

5.


Creditors: Amounts falling due within one year

2025
2024
£
£

Amounts owed to group undertakings
1
1

Other taxation and social security
-
1,400

Other creditors and loan notes
5,000
60,000

Accruals and deferred income
12,000
12,000

17,001
73,401


The loan notes are secured.


6.


Creditors: Amounts falling due after more than one year

2025
2024
£
£

Loan notes
200,000
260,000

200,000
260,000


The loan notes are secured.


7.


Share capital

2025
2024
£
£
Allotted, called up and fully paid



200 (2024 - 100 Ordinary shares of £1.00 each) Ordinary shares of £0.50 each
100
100

On 12 December 2024 the 100 Ordinary shares of £1.00 each were sub-divided into 200 Ordinary shares of £0.50 each.



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