Caseware UK (AP4) 2024.0.164 2024.0.164 2025-04-30 2025-04-30 2024-05-01 false No description of principal activity 1 1 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 03749203 2024-05-01 2025-04-30 03749203 2023-05-01 2024-04-30 03749203 2025-04-30 03749203 2024-04-30 03749203 c:Director1 2024-05-01 2025-04-30 03749203 d:FurnitureFittings 2024-05-01 2025-04-30 03749203 d:FurnitureFittings 2025-04-30 03749203 d:FurnitureFittings 2024-04-30 03749203 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 03749203 d:ComputerEquipment 2024-05-01 2025-04-30 03749203 d:ComputerEquipment 2025-04-30 03749203 d:ComputerEquipment 2024-04-30 03749203 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 03749203 d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 03749203 d:CurrentFinancialInstruments 2025-04-30 03749203 d:CurrentFinancialInstruments 2024-04-30 03749203 d:CurrentFinancialInstruments d:WithinOneYear 2025-04-30 03749203 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 03749203 d:ShareCapital 2025-04-30 03749203 d:ShareCapital 2024-04-30 03749203 d:RetainedEarningsAccumulatedLosses 2025-04-30 03749203 d:RetainedEarningsAccumulatedLosses 2024-04-30 03749203 c:OrdinaryShareClass1 2024-05-01 2025-04-30 03749203 c:OrdinaryShareClass1 2025-04-30 03749203 c:OrdinaryShareClass1 2024-04-30 03749203 c:FRS102 2024-05-01 2025-04-30 03749203 c:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 03749203 c:FullAccounts 2024-05-01 2025-04-30 03749203 c:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 03749203 2 2024-05-01 2025-04-30 03749203 e:PoundSterling 2024-05-01 2025-04-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 03749203 FINABURY PROPERTIES LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
FINABURY PROPERTIES LIMITED
CONTENTS
| Page
Statement of Financial Position | 1
Notes to the Financial Statements | 2 - 6
FINABURY PROPERTIES LIMITED REGISTERED NUMBER:03749203
STATEMENT OF FINANCIAL POSITION AS AT 30 APRIL 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | - |  | 72
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 720,991 |  | 831,971 |
Bank and cash balances |  | 306,307 |  | 177,278 |
|  | 1,027,298 |  | 1,009,249 |
Current liabilities |  |  |  |  |
Creditors: amounts falling due within one year | 6 | (294,154) |  | (415,077) |
Net current assets |  |  | 733,144 |  | 594,172
Net assets |  |  | 733,144 |  | 594,244
Capital and reserves |  |  |  |  |
Called up share capital | 7 |  | 2 |  | 2
Profit and loss account |  |  | 733,142 |  | 594,242
|  |  | 733,144 |  | 594,244
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 on 12 January 2026.
L Lakatos
Director
The notes on pages 2 to 6 form part of these financial statements. Page 1
FINABURY PROPERTIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
1. | General information
Finabury Properties Limited is a limited liability company registered in England and Wales. Its registered office address is at Laurent Lakatos, 6a Addison Avenue, London, W11 4QR. The principal activity of the Company during the year was that of property consultancy services. 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 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is £ sterling. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.
| 2.3 | Turnover
Turnover comprises revenue recognised by the company in respect of services supplied in the year exclusive of trade discounts and excluding Value Added Tax. Turnover is recognised in the period in which the service has been supplied. Page 2
FINABURY PROPERTIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.4 | Basic Financial Instruments
The Company only enters into transactions that result in basic financial instruments such as trade and other debtors, trade and other creditors, cash at bank and in hand, loans to related parties. Trade debtors, other debtors and loans to related parties are recognised initially at the transaction price less attributable transaction costs. Trade creditors, other creditors and loans from related parties are recognised initially at transaction price plus attributable transaction costs. Subsequently they are measured at amortised cost using the effective interest method, less any impairment losses in the case of trade and other debtors, and loans to related parties. Interest bearing borrowings, such bank loans, classified as basic financial instruments are recognised initially at the present value of future payments discounted at a market rate of interest. Cash and cash equivalents comprise cash balances and call deposits.
| 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.
| 2.6 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.7 | 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 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. Page 3
FINABURY PROPERTIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.8 | 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 | - | 25% |
|  |  |  | Computer equipment | - | 25% |
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.
| 2.9 | 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 1 (2024 - 1).
Page 4
FINABURY PROPERTIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
4. | Tangible fixed assets
|  | Fixtures and fittings | Computer equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 May 2024 | 7,212 | 5,139 | 12,351
| At 30 April 2025 | 7,212 | 5,139 | 12,351
| Depreciation |  |  |
| At 1 May 2024 | 7,140 | 5,139 | 12,279
| Charge for the year on owned assets | 72 | - | 72
| At 30 April 2025 | 7,212 | 5,139 | 12,351
| Net book value |  |  |
| At 30 April 2025 | - | - | -
| At 30 April 2024 | 72 | - | 72
Page 5
FINABURY PROPERTIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 105,751 | 243,000
| Other debtors | 614,295 | 588,971
| Prepayments and accrued income | 945 | -
|  | 720,991 | 831,971
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 24,994 | 2,412
| Other taxation and social security | 131,136 | 123,444
| Other creditors | 130,299 | 128,628
| Accruals and deferred income | 7,725 | 160,593
|  | 294,154 | 415,077
7. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 2 (2024 - 2) Ordinary shares shares of £1.00 each | 2 | 2
Page 6