Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 2024-04-01 false No description of principal activity 2 2 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC351271 2024-04-01 2025-03-31 SC351271 2023-01-01 2024-03-31 SC351271 2025-03-31 SC351271 2024-03-31 SC351271 c:Director1 2024-04-01 2025-03-31 SC351271 c:Director2 2024-04-01 2025-03-31 SC351271 c:RegisteredOffice 2024-04-01 2025-03-31 SC351271 d:FurnitureFittings 2024-04-01 2025-03-31 SC351271 d:FurnitureFittings 2025-03-31 SC351271 d:FurnitureFittings 2024-03-31 SC351271 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 SC351271 d:FreeholdInvestmentProperty 2025-03-31 SC351271 d:FreeholdInvestmentProperty 2024-03-31 SC351271 d:CurrentFinancialInstruments 2025-03-31 SC351271 d:CurrentFinancialInstruments 2024-03-31 SC351271 d:Non-currentFinancialInstruments 2025-03-31 SC351271 d:Non-currentFinancialInstruments 2024-03-31 SC351271 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 SC351271 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 SC351271 d:Non-currentFinancialInstruments d:AfterOneYear 2025-03-31 SC351271 d:Non-currentFinancialInstruments d:AfterOneYear 2024-03-31 SC351271 d:ShareCapital 2025-03-31 SC351271 d:ShareCapital 2024-03-31 SC351271 d:RetainedEarningsAccumulatedLosses 2025-03-31 SC351271 d:RetainedEarningsAccumulatedLosses 2024-03-31 SC351271 c:OrdinaryShareClass1 2024-04-01 2025-03-31 SC351271 c:OrdinaryShareClass1 2025-03-31 SC351271 c:OrdinaryShareClass1 2024-03-31 SC351271 c:FRS102 2024-04-01 2025-03-31 SC351271 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC351271 c:FullAccounts 2024-04-01 2025-03-31 SC351271 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC351271 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: SC351271 ERIN CLARA LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
ERIN CLARA LIMITED COMPANY INFORMATION
Directors | K T Rennie
| E C Rennie
Registered number | SC351271
Registered office | The Old Town House
| High Street
| Falkland
| Cupar
| KY15 7BZ
Accountants | EQ Accountants Limited
| Chartered Accountants
| Pentland House
| Saltire Centre
| Glenrothes
| Fife
| KY6 2AH
ERIN CLARA LIMITED REGISTERED NUMBER: SC351271 STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2025
|  | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 37,813 |  | 48,766
Investment property | 5 |  | 488,545 |  | 488,545
|  |  | 526,358 |  | 537,311
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 5,237 |  | 7,033 |
Cash at bank and in hand |  | 8,333 |  | 4,034 |
|  | 13,570 |  | 11,067 |
Creditors: amounts falling due within one year | 7 | (2,546) |  | (7,722) |
Net current assets |  |  | 11,024 |  | 3,345
Total assets less current liabilities |  |  | 537,382 |  | 540,656
Creditors: amounts falling due after more than one year | 8 |  | (547,775) |  | (553,775)
Net liabilities |  |  | (10,393) |  | (13,119)
Capital and reserves |  |  |  |  |
Called up share capital | 9 |  | 1 |  | 1
Profit and loss account |  |  | (10,394) |  | (13,120)
|  |  | (10,393) |  | (13,119)
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ERIN CLARA LIMITED REGISTERED NUMBER: SC351271 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 profit and loss account 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:
K T Rennie
Director
Date: 2 December 2025
The notes on pages 3 to 7 form part of these financial statements. Page 2
ERIN CLARA LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
Erin Clara Limited is a private company, limited by shares, incorporated in Scotland with registration number SC351271. The registered office is The Old Town House High Street, Falkland, Cupar, KY15 7BZ. 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 £10,393. The company is reliant upon the continued support of the parent company and based on this, the directors believe the company has sufficient working capital to continue trading for at least 12 months from the date the financial statements are approved.
| 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
ERIN CLARA LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.4 | 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 reporting 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 reporting 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 reporting date.
| 2.5 | 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:
|  |  |  | Fixtures and fittings | - | 20% | straight line
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.
| 2.6 | 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. Page 4
ERIN CLARA LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.7 | 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 period was 2.
4. | Tangible fixed assets
|  | Fixtures and fittings
|  | £
| Cost or valuation |
| At 1 April 2024 | 54,762
| At 31 March 2025 | 54,762
| Depreciation |
| At 1 April 2024 | 5,996
| Charge for the year on owned assets | 10,953
| At 31 March 2025 | 16,949
| Net book value |
| At 31 March 2025 | 37,813
| At 31 March 2024 | 48,766
Page 5
ERIN CLARA LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
5. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 April 2024 | 488,545
| At 31 March 2025 | 488,545
The 2025 valuations were made by the directors, on an open market value for existing use basis.
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 895 | 1,983
| Prepayments and accrued income | 872 | 678
| Deferred taxation | 3,470 | 4,372
|  | 5,237 | 7,033
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 546 | 1,221
| Amounts owed to group undertakings | - | 2,464
| Accruals and deferred income | 2,000 | 4,037
|  | 2,546 | 7,722
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 547,775 | 553,775
|  | 547,775 | 553,775
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ERIN CLARA LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
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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