Caseware UK (AP4) 2024.0.164 2024.0.164 2025-09-30 2025-09-30 2024-10-01 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 SC744033 2024-10-01 2025-09-30 SC744033 2023-10-01 2024-09-30 SC744033 2025-09-30 SC744033 2024-09-30 SC744033 c:Director1 2024-10-01 2025-09-30 SC744033 c:Director2 2024-10-01 2025-09-30 SC744033 c:RegisteredOffice 2024-10-01 2025-09-30 SC744033 d:FreeholdInvestmentProperty 2025-09-30 SC744033 d:FreeholdInvestmentProperty 2024-09-30 SC744033 d:CurrentFinancialInstruments 2025-09-30 SC744033 d:CurrentFinancialInstruments 2024-09-30 SC744033 d:CurrentFinancialInstruments d:WithinOneYear 2025-09-30 SC744033 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 SC744033 d:ShareCapital 2025-09-30 SC744033 d:ShareCapital 2024-09-30 SC744033 d:RetainedEarningsAccumulatedLosses 2025-09-30 SC744033 d:RetainedEarningsAccumulatedLosses 2024-09-30 SC744033 c:OrdinaryShareClass1 2024-10-01 2025-09-30 SC744033 c:OrdinaryShareClass1 2025-09-30 SC744033 c:OrdinaryShareClass1 2024-09-30 SC744033 c:OrdinaryShareClass2 2024-10-01 2025-09-30 SC744033 c:OrdinaryShareClass2 2025-09-30 SC744033 c:OrdinaryShareClass2 2024-09-30 SC744033 c:FRS102 2024-10-01 2025-09-30 SC744033 c:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 SC744033 c:FullAccounts 2024-10-01 2025-09-30 SC744033 c:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 SC744033 2 2024-10-01 2025-09-30 SC744033 e:PoundSterling 2024-10-01 2025-09-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: SC744033 TRANSY PROPERTIES LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
TRANSY PROPERTIES LIMITED COMPANY INFORMATION
Directors | Mrs L E Kenny
| Mrs L J Tibbs
Registered number | SC744033
Registered office | 20 Pentland House
| Saltire Centre
| Glenrothes
| Fife
| KY6 2AH
Accountants | EQ Accountants Limited
| Chartered Accountants
| Pentland House
| Saltire Centre
| Glenrothes
| Fife
| KY6 2AH
TRANSY PROPERTIES LIMITED REGISTERED NUMBER: SC744033 STATEMENT OF FINANCIAL POSITION AS AT 30 SEPTEMBER 2025
|  | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |  |
Investment property | 4 |  | 485,000 |  | 485,000
|  |  | 485,000 |  | 485,000
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 9,511 |  | 11,155 |
Bank and cash balances |  | 51,333 |  | 65,531 |
|  | 60,844 |  | 76,686 |
Creditors: amounts falling due within one year | 6 | (454,151) |  | (500,804) |
Net current liabilities |  |  | (393,307) |  | (424,118)
Total assets less current liabilities |  |  | 91,693 |  | 60,882
Net assets |  |  | 91,693 |  | 60,882
Capital and reserves |  |  |  |  |
Called up share capital | 7 |  | 100 |  | 100
Profit and loss account |  |  | 91,593 |  | 60,782
|  |  | 91,693 |  | 60,882
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 4 December 2025.
Mrs L E Kenny | Mrs L J Tibbs
Director | Director
The notes on pages 3 to 5 form part of these financial statements. Page 1
TRANSY PROPERTIES LIMITED REGISTERED NUMBER: SC744033 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 SEPTEMBER 2025 Page 2
TRANSY PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. | General information
Transy Properties Limited is a priavte company, limited by shares, incorporated in Scotland with registration numer SC744033. The registered office is 20 Pentland House, Saltire Centre, Glenrothes, Fife, KY6 2AH. 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 | Rental income
Income 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. Income is measured as the fair value of the consideration received or receivable, excluding discounts, rebates and value added tax.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | 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 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.
| 2.5 | 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.
| 2.6 | 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. Page 3
TRANSY PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
4. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 October 2024 | 485,000
| At 30 September 2025 | 485,000
The investment property is included in the financial statements at directors' valuation. In the opinion of the directors, the cost is a fair reflection of the market value.
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 9,270 | 10,838
| Other debtors | - | 83
| Prepayments | 241 | 234
|  | 9,511 | 11,155
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 95 | -
| Other taxation and social security | 10,140 | 10,994
| Other creditors | 438,900 | 484,900
| Accruals and deferred income | 5,016 | 4,910
|  | 454,151 | 500,804
Page 4
TRANSY PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
7. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 50 (2024 - 50) Ordinary A shares of £1.00 each | 50 | 50
|  | 50 (2024 - 50) Ordinary B shares of £1.00 each | 50 | 50
|  |  | 100 | 100
Page 5