Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 No description of principal activity 2024-04-01 false 2 2 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 07409904 2024-04-01 2025-03-31 07409904 2023-04-01 2024-03-31 07409904 2025-03-31 07409904 2024-03-31 07409904 2023-04-01 07409904 c:Director1 2024-04-01 2025-03-31 07409904 d:CurrentFinancialInstruments 2025-03-31 07409904 d:CurrentFinancialInstruments 2024-03-31 07409904 d:Non-currentFinancialInstruments 2025-03-31 07409904 d:Non-currentFinancialInstruments 2024-03-31 07409904 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 07409904 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 07409904 d:Non-currentFinancialInstruments d:AfterOneYear 2025-03-31 07409904 d:Non-currentFinancialInstruments d:AfterOneYear 2024-03-31 07409904 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2025-03-31 07409904 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2024-03-31 07409904 d:ShareCapital 2025-03-31 07409904 d:ShareCapital 2024-03-31 07409904 d:OtherMiscellaneousReserve 2024-04-01 2025-03-31 07409904 d:OtherMiscellaneousReserve 2025-03-31 07409904 d:OtherMiscellaneousReserve 2024-03-31 07409904 d:RetainedEarningsAccumulatedLosses 2024-04-01 2025-03-31 07409904 d:RetainedEarningsAccumulatedLosses 2025-03-31 07409904 d:RetainedEarningsAccumulatedLosses 2024-03-31 07409904 c:FRS102 2024-04-01 2025-03-31 07409904 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 07409904 c:FullAccounts 2024-04-01 2025-03-31 07409904 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 07409904 2 2024-04-01 2025-03-31 07409904 6 2024-04-01 2025-03-31 07409904 d:AcceleratedTaxDepreciationDeferredTax 2025-03-31 07409904 d:AcceleratedTaxDepreciationDeferredTax 2024-03-31 iso4217:GBP xbrli:pure

Registered number: 07409904 SENTIDALE LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2025
SENTIDALE LIMITED REGISTERED NUMBER: 07409904 BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 2 |  | 2
Investment property |  |  | 1,325,000 |  | 1,383,435
|  |  | 1,325,002 |  | 1,383,437
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 2,104,312 |  | 2,255,751 |
Cash at bank and in hand |  | 141,920 |  | 93,018 |
|  | 2,246,232 |  | 2,348,769 |
Creditors: amounts falling due within one year | 6 | (170,408) |  | (86,153) |
Net current assets |  |  | 2,075,824 |  | 2,262,616
Total assets less current liabilities |  |  | 3,400,826 |  | 3,646,053
Creditors: amounts falling due after more than one year | 7 |  | (2,700,000) |  | (2,700,000)
Provisions for liabilities |  |  |  |  |
Deferred tax | 9 | (157,453) |  | (174,118) |
|  |  | (157,453) |  | (174,118)
Net assets |  |  | 543,373 |  | 771,935
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Other reserves | 10 |  | 543,272 |  | 771,750
Profit and loss account | 10 |  | 1 |  | 85
|  |  | 543,373 |  | 771,935
Page 1
SENTIDALE LIMITED REGISTERED NUMBER: 07409904 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2025 The director considers 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 director acknowledges his 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 comprehensive income 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:
M Docker
Director
Date: 18 November 2025
The notes on pages 3 to 9 form part of these financial statements. Page 2
SENTIDALE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
The Company is a private company, limited by shares and incorporated in England and Wales. The address of the registered office is 101 New Cavendish Street, 1st Floor South, London, W1W 6XH. The financial statements are presented in sterling, which is the functional currency of the Company. 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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The following principal accounting policies have been applied:
| 2.2 | Exemption from preparing consolidated financial statements
The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.
| 2.3 | 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.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | 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. Page 3
SENTIDALE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.6 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.7 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. 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 balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.8 | 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.
| 2.9 | 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 balance sheet date. Gains and losses on remeasurement are recognised in the Statement of Comprehensive Income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment. Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period. Page 4
SENTIDALE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.10 | 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.
| 2.11 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.12 | 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 2 (2024 - 2).
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 April 2024 | 2
| At 31 March 2025 | 2
| Fixed asset investments represents the investments in the ordinary share capital of Grace Lodge Limited (company registration number 09928421) and of Fitzgerald Apartments Limited (company registration number 09928512) respectively, both of which are 100% subsidiaries of the Company. During the year under review there were no signs of an impairment of the investments
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SENTIDALE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 5,793 | 12,525
| Amounts owed by joint ventures and associated undertakings | 1,793,226 | 1,938,226
| Other debtors | 305,000 | 305,000
| Prepayments and accrued income | 293 | -
|  | 2,104,312 | 2,255,751
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other taxation and social security | 3,414 | 2,812
| Other creditors | 164,994 | 45,508
| Accruals and deferred income | 2,000 | 37,833
|  | 170,408 | 86,153
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 2,700,000 | 2,700,000
|  | 2,700,000 | 2,700,000
| Secured loans The bank loan provided by Coutts & Co. is secured on the investment property. In addition, the directors have jointly and severally guaranteed the sum of £800,000. The residential holdings of the units in investment properties, which were transferred to the 100% subsidiaries of the Company in the year ended 31 March 2017, form part of the security against this loan.
Page 6
SENTIDALE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
8. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due after more than 5 years |  |
| Bank loans | 2,700,000 | 2,700,000
|  | 2,700,000 | 2,700,000
|  | 2,700,000 | 2,700,000
9. | Deferred taxation
|  | 2025 | 2024
|  | £ | £
| At beginning of year | (174,118) | (174,118)
| Charged to profit or loss | 16,665 | -
| At end of year | (157,453) | (174,118)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Revaluation of investment property | (157,453) | (174,118)
|  | (157,453) | (174,118)
| The deferred tax provision for the year under review relates to the notional tax charge after indexation at the applicable substantive future corporation tax rates (25%) arising on the unrealised gains on disposal of the units in investment properties at the Company's retained commercial holding element.
Page 7
SENTIDALE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
10. | Reserves
Other reserves Non-distributable reserves represent the unrealised gains/losses that occur on the annual revaluations net of the deferred tax credit/(cost) in the year under review for the Company's commercial holding of the units in Investment Properties. Profit and loss account Profit & loss reserves are calculated after taking into account the profit/(loss) and interim dividends payable in the year. During the year under review, an interim dividend of £153,493 (2024: £43,980) was paid to the members of the company in proportion to the share holdings and in accordance with their attached rights.
11. | Related party transactions
| Included in debtors is an amount of £230,000 (2024: £230,000) owed from a company under common control. Included in debtors is an amount of £50,000 (2024: £50,000) owed from a company under common control. ncluded in debtors is an amount of £25,000 (2024: £25,000) owed from a company under common control. Included in debtors is an amount of £861,018 (2024: £906,018) owed from a 100% subsidiary of the Company. Included in debtors is an amount of £932,208 (2024: £1,032,208) owed from a 100% subsidiary of the Company. Included in creditors is an amount of £500 (2024: £500) owed to a company under common control. Included in creditors is an amount of £88,998 (2024: £30,230) owed to a director of the Company. Included in creditors is an amount of £64,496 (2024: £13,750) owed to a director of the Company. During the year under review, the Company was charged £3,382 (2024: £633) management commission and letting fees by a related party.
12. | Dividends received
During the year under review, the Company received an interim dividend of £Nil (2024: £100,000) from a 100% subsidiary (refer to note 4). During the year under review, the Company received an interim dividend of £Nil (2024: £45,000) from a 100% subsidiary (refer to note 4). Page 8
SENTIDALE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
13. | Controlling party
During the year under review, the Company was not under the control of any one individual.
Page 9