Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2024-04-01 false No description of principal activity 2 2 true true false SC351273 2024-04-01 2025-03-31 SC351273 2023-01-01 2024-03-31 SC351273 2025-03-31 SC351273 2024-03-31 SC351273 c:Director1 2024-04-01 2025-03-31 SC351273 c:Director2 2024-04-01 2025-03-31 SC351273 c:RegisteredOffice 2024-04-01 2025-03-31 SC351273 d:PlantMachinery 2024-04-01 2025-03-31 SC351273 d:PlantMachinery 2025-03-31 SC351273 d:PlantMachinery 2024-03-31 SC351273 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 SC351273 d:FurnitureFittings 2024-04-01 2025-03-31 SC351273 d:FurnitureFittings 2025-03-31 SC351273 d:FurnitureFittings 2024-03-31 SC351273 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 SC351273 d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 SC351273 d:FreeholdInvestmentProperty 2025-03-31 SC351273 d:FreeholdInvestmentProperty 2024-03-31 SC351273 d:CurrentFinancialInstruments 2025-03-31 SC351273 d:CurrentFinancialInstruments 2024-03-31 SC351273 d:Non-currentFinancialInstruments 2025-03-31 SC351273 d:Non-currentFinancialInstruments 2024-03-31 SC351273 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 SC351273 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 SC351273 d:Non-currentFinancialInstruments d:AfterOneYear 2025-03-31 SC351273 d:Non-currentFinancialInstruments d:AfterOneYear 2024-03-31 SC351273 d:ShareCapital 2025-03-31 SC351273 d:ShareCapital 2024-03-31 SC351273 d:RetainedEarningsAccumulatedLosses 2025-03-31 SC351273 d:RetainedEarningsAccumulatedLosses 2024-03-31 SC351273 c:OrdinaryShareClass1 2024-04-01 2025-03-31 SC351273 c:OrdinaryShareClass1 2025-03-31 SC351273 c:OrdinaryShareClass1 2024-03-31 SC351273 c:FRS102 2024-04-01 2025-03-31 SC351273 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC351273 c:FullAccounts 2024-04-01 2025-03-31 SC351273 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC351273 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: SC351273 RENNIE PROPERTY SERVICES LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
RENNIE PROPERTY SERVICES LIMITED COMPANY INFORMATION
Directors | Mr K T Rennie
| Ms E C Rennie
Registered number | SC351273
Registered office | Old Town House
| High Street
| Falkland
| KY15 7BU
Accountants | EQ Accountants Limited
| Chartered Accountants
| Pentland House
| Saltire Centre
| Glenrothes
| Fife
| KY6 2AH
RENNIE PROPERTY SERVICES LIMITED REGISTERED NUMBER: SC351273 STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2025
|  | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 11,313 |  | 17,846
Investment property | 5 |  | 597,385 |  | 597,385
|  |  | 608,698 |  | 615,231
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 1,202 |  | 8,224 |
Bank and cash balances |  | 2,646 |  | 13,161 |
|  | 3,848 |  | 21,385 |
Creditors: amounts falling due within one year | 7 | (4,992) |  | (6,988) |
Net current (liabilities)/assets |  |  | (1,144) |  | 14,397
Total assets less current liabilities |  |  | 607,554 |  | 629,628
Creditors: amounts falling due after more than one year | 8 |  | (616,771) |  | (640,478)
Net liabilities |  |  | (9,217) |  | (10,850)
Capital and reserves |  |  |  |  |
Called up share capital | 9 |  | 1 |  | 1
Profit and loss account |  |  | (9,218) |  | (10,851)
|  |  | (9,217) |  | (10,850)
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RENNIE PROPERTY SERVICES LIMITED REGISTERED NUMBER: SC351273 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 MARCH 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 K T Rennie
Director
Date: 2 December 2025
The notes on pages 3 to 6 form part of these financial statements. Page 2
RENNIE PROPERTY SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
Rennie Property Services Limited is a private company, limited by shares and incorporated in Scotland, regiatration number SC351273. The registered office address is Old Town House, High Street, Falkland, KY15 7BU. The financial statements are presented in sterling which is the functional currency of the company and 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 | Going concern
The financial statements have been prepared on a going concern basis, notwithstanding, the company has net liabilities of £9,217. The company is reliant upon the continued support of the parent company and the company, therefore, adopts the going concern basis in preparing the financial statements.
| 2.3 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover 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 turnover is recognised: Rendering of services Turnover 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 turnover 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. Page 3
RENNIE PROPERTY SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.4 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 20% |
|  |  |  | Fixtures and fittings | - | 33% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.5 | 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
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RENNIE PROPERTY SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
4. | Tangible fixed assets
|  | Plant and machinery | Fixtures and fittings | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 April 2024 | 8,028 | 22,431 | 30,459
| At 31 March 2025 | 8,028 | 22,431 | 30,459
| Depreciation |  |  |
| At 1 April 2024 | 2,007 | 10,606 | 12,613
| Charge for the year on owned assets | 1,606 | 4,927 | 6,533
| At 31 March 2025 | 3,613 | 15,533 | 19,146
| Net book value |  |  |
| At 31 March 2025 | 4,415 | 6,898 | 11,313
| At 31 March 2024 | 6,021 | 11,825 | 17,846
5. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 April 2024 | 597,385
| At 31 March 2025 | 597,385
The 2025 valuations were made by the directors, on an open market value for existing use basis.
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RENNIE PROPERTY SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 588 | 5,760
| Amounts owed by group undertakings | - | 2,464
| Prepayments and accrued income | 614 | -
|  | 1,202 | 8,224
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 307 | 123
| Accruals and deferred income | 4,685 | 6,865
|  | 4,992 | 6,988
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 616,771 | 640,478
|  | 616,771 | 640,478
9. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1 (2024 - 1) Ordinary share of £1.00 | 1 | 1
10. | Controlling party
The parent company is Rennie Group Limited, a company incorporated in Scotland; Registered number SC348062. The registered office is The Old Town House, High Street, Falkland, Scotland, KY15 7BU.
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