Caseware UK (AP4) 2024.0.164 2024.0.164 2025-07-31 2025-07-31 2024-08-01 false No description of principal activity 1 1 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC703514 2024-08-01 2025-07-31 SC703514 2023-08-01 2024-07-31 SC703514 2025-07-31 SC703514 2024-07-31 SC703514 c:Director1 2024-08-01 2025-07-31 SC703514 c:Director2 2024-08-01 2025-07-31 SC703514 c:Director2 2025-07-31 SC703514 c:RegisteredOffice 2024-08-01 2025-07-31 SC703514 d:FreeholdInvestmentProperty 2024-08-01 2025-07-31 SC703514 d:FreeholdInvestmentProperty 2025-07-31 SC703514 d:FreeholdInvestmentProperty 2024-07-31 SC703514 d:CurrentFinancialInstruments 2025-07-31 SC703514 d:CurrentFinancialInstruments 2024-07-31 SC703514 d:CurrentFinancialInstruments d:WithinOneYear 2025-07-31 SC703514 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 SC703514 d:Non-currentFinancialInstruments d:AfterOneYear 2025-07-31 SC703514 d:Non-currentFinancialInstruments d:AfterOneYear 2024-07-31 SC703514 d:ShareCapital 2025-07-31 SC703514 d:ShareCapital 2024-07-31 SC703514 d:RetainedEarningsAccumulatedLosses 2025-07-31 SC703514 d:RetainedEarningsAccumulatedLosses 2024-07-31 SC703514 c:OrdinaryShareClass1 2024-08-01 2025-07-31 SC703514 c:OrdinaryShareClass1 2025-07-31 SC703514 c:OrdinaryShareClass1 2024-07-31 SC703514 c:FRS102 2024-08-01 2025-07-31 SC703514 c:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 SC703514 c:FullAccounts 2024-08-01 2025-07-31 SC703514 c:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 SC703514 2 2024-08-01 2025-07-31 SC703514 6 2024-08-01 2025-07-31 SC703514 e:PoundSterling 2024-08-01 2025-07-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: SC703514 MACARTHUR PROPERTIES LTD FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
MACARTHUR PROPERTIES LTD COMPANY INFORMATION
Directors | K MacArthur
| A Strachan (appointed 9 July 2025)
Registered number | SC703514
Registered office | Pitairlie Lodge
| Broughty Ferry
| Dundee
| Angus
| DD5 3PY
Accountants | EQ Accountants Limited
| Chartered Accountants
| 14 City Quay
| Dundee
| DD1 3JA
MACARTHUR PROPERTIES LTD REGISTERED NUMBER: SC703514 STATEMENT OF FINANCIAL POSITION AS AT 31 JULY 2025
|  | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |  |
Investments |  |  | 100,000 |  | -
Investment property |  |  | 1,495,556 |  | 1,339,833
|  |  | 1,595,556 |  | 1,339,833
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 925 |  | 11,500 |
Cash at bank and in hand |  | 24,196 |  | 16,766 |
|  | 25,121 |  | 28,266 |
Creditors: amounts falling due within one year | 7 | (484,598) |  | (371,095) |
Net current liabilities |  |  | (459,477) |  | (342,829)
Total assets less current liabilities |  |  | 1,136,079 |  | 997,004
Creditors: amounts falling due after more than one year |  |  | (1,070,252) |  | (959,571)
Net assets |  |  | 65,827 |  | 37,433
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 65,727 |  | 37,333
|  |  | 65,827 |  | 37,433
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MACARTHUR PROPERTIES LTD REGISTERED NUMBER: SC703514 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 JULY 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 10 November 2025.
K MacArthur
Director
The notes on pages 3 to 5 form part of these financial statements. Page 2
MACARTHUR PROPERTIES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
1. | General information
MacArthur Properties Limited is a private company, limited by shares, domiciled in Scotland with registration number SC239743. The registered office is Pitairlie Lodge, Broughty Ferry, Dundee, DD5 3PY. 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 | Revenue
Revenue 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. Revenue 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 Revenue 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 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | 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.
| 2.5 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred. Page 3
MACARTHUR PROPERTIES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.Accounting policies (continued)
| 2.6 | 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.
| 2.7 | Investment property
Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
| 2.8 | Valuation of investments
Investments in unlisted companies are measured at cost less any impairment. Interest income from unlisted investments is recognised in the profit or loss for the period.
| 2.9 | 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 1 (2024 - 1).
4. | Fixed asset investments
|  | Unlisted investments
|  | £
| Cost or valuation |
| Additions | 100,000
| At 31 July 2025 | 100,000
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MACARTHUR PROPERTIES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
5. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 August 2024 | 1,339,833
| Additions at cost | 155,723
| At 31 July 2025 | 1,495,556
The 2025 valuations were made by the director, on an open market value for existing use basis.
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 925 | 11,500
|  | 925 | 11,500
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other taxation and social security | 7,686 | 5,628
| Other creditors | 475,992 | 364,597
| Accruals and deferred income | 920 | 870
|  | 484,598 | 371,095
8. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 - 100) Ordinary shares of £1.00 each | 100 | 100
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