Caseware UK (AP4) 2024.0.164 2024.0.164 2025-04-30 2025-04-30 2024-05-01 true false No description of principal activity 1 1 false The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC671523 2024-05-01 2025-04-30 SC671523 2023-05-01 2024-04-30 SC671523 2025-04-30 SC671523 2024-04-30 SC671523 c:Director1 2024-05-01 2025-04-30 SC671523 c:RegisteredOffice 2024-05-01 2025-04-30 SC671523 d:FreeholdInvestmentProperty 2025-04-30 SC671523 d:FreeholdInvestmentProperty 2024-04-30 SC671523 d:CurrentFinancialInstruments 2025-04-30 SC671523 d:CurrentFinancialInstruments 2024-04-30 SC671523 d:Non-currentFinancialInstruments 2025-04-30 SC671523 d:Non-currentFinancialInstruments 2024-04-30 SC671523 d:CurrentFinancialInstruments d:WithinOneYear 2025-04-30 SC671523 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 SC671523 d:Non-currentFinancialInstruments d:AfterOneYear 2025-04-30 SC671523 d:Non-currentFinancialInstruments d:AfterOneYear 2024-04-30 SC671523 d:ShareCapital 2025-04-30 SC671523 d:ShareCapital 2024-04-30 SC671523 d:RetainedEarningsAccumulatedLosses 2025-04-30 SC671523 d:RetainedEarningsAccumulatedLosses 2024-04-30 SC671523 c:OrdinaryShareClass1 2024-05-01 2025-04-30 SC671523 c:OrdinaryShareClass1 2025-04-30 SC671523 c:OrdinaryShareClass1 2024-04-30 SC671523 c:FRS102 2024-05-01 2025-04-30 SC671523 c:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 SC671523 c:FullAccounts 2024-05-01 2025-04-30 SC671523 c:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 SC671523 e:PoundSterling 2024-05-01 2025-04-30 iso4217:GBP xbrli:shares xbrli:pure

Registered number: SC671523 SLW COMMERCIAL LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
SLW COMMERCIAL LIMITED COMPANY INFORMATION
Director | Mr S D D Whyte
Registered number | SC671523
Registered office | 5-10 Dock Place
| Edinburgh
| EH6 6LU
Accountants | EQ Accountants Limited
| Chartered Accountants
| Pentland House
| Saltire Centre
| Glenrothes
| Fife
| KY6 2AH
SLW COMMERCIAL LIMITED REGISTERED NUMBER: SC671523 STATEMENT OF FINANCIAL POSITION AS AT 30 APRIL 2025
|  | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |  |
Investment property | 4 |  | 293,774 |  | 293,774
|  |  | 293,774 |  | 293,774
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 2,244 |  | 2,198 |
Bank and cash balances |  | 31,017 |  | 9,179 |
|  | 33,261 |  | 11,377 |
Creditors: amounts falling due within one year | 6 | (16,597) |  | (12,677) |
Net current assets/(liabilities) |  |  | 16,664 |  | (1,300)
Total assets less current liabilities |  |  | 310,438 |  | 292,474
Creditors: amounts falling due after more than one year | 7 |  | (260,900) |  | (260,900)
Net assets |  |  | 49,538 |  | 31,574
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 100 |  | 100
Profit and loss account |  |  | 49,438 |  | 31,474
|  |  | 49,538 |  | 31,574
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SLW COMMERCIAL LIMITED REGISTERED NUMBER: SC671523 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 APRIL 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 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 17 December 2025.
Mr S D D Whyte
Director
The notes on pages 3 to 5 form part of these financial statements. Page 2
SLW COMMERCIAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
1. | General information
SLW Commercial Limited is a private company limited by shares incorporated in Scotland, with registration number SC671523. The registered office address is 5-10 Dock Place, Edinburgh, EH6 6LU. 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 | 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.
| 2.3 | 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.
| 2.4 | 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 3
SLW COMMERCIAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
4. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 May 2024 | 293,774
| At 30 April 2025 | 293,774
The 2025 valuations were made by the director, on an open market value for existing use basis.
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 2,021 | 2,021
| Prepayments and accrued income | 223 | 177
|  | 2,244 | 2,198
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other taxation and social security | 5,997 | 2,107
| Other creditors | 4,750 | 4,750
| Accruals and deferred income | 5,850 | 5,820
|  | 16,597 | 12,677
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SLW COMMERCIAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 260,900 | 260,900
|  | 260,900 | 260,900
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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