Caseware UK (AP4) 2024.0.164 2024.0.164 2025-09-30 2025-09-30 2024-10-01 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2 false Rent property investment 2 true true false 12019304 2024-10-01 2025-09-30 12019304 2023-10-01 2024-09-30 12019304 2025-09-30 12019304 2024-09-30 12019304 c:Director2 2024-10-01 2025-09-30 12019304 d:ComputerEquipment 2024-10-01 2025-09-30 12019304 d:ComputerEquipment 2025-09-30 12019304 d:ComputerEquipment 2024-09-30 12019304 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 12019304 d:FreeholdInvestmentProperty 2025-09-30 12019304 d:FreeholdInvestmentProperty 2024-09-30 12019304 d:CurrentFinancialInstruments 2025-09-30 12019304 d:CurrentFinancialInstruments 2024-09-30 12019304 d:Non-currentFinancialInstruments 2025-09-30 12019304 d:Non-currentFinancialInstruments 2024-09-30 12019304 d:CurrentFinancialInstruments d:WithinOneYear 2025-09-30 12019304 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 12019304 d:Non-currentFinancialInstruments d:AfterOneYear 2025-09-30 12019304 d:Non-currentFinancialInstruments d:AfterOneYear 2024-09-30 12019304 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2025-09-30 12019304 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-09-30 12019304 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2025-09-30 12019304 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-09-30 12019304 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2025-09-30 12019304 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2024-09-30 12019304 d:ShareCapital 2025-09-30 12019304 d:ShareCapital 2024-09-30 12019304 d:RevaluationReserve 2025-09-30 12019304 d:RevaluationReserve 2024-09-30 12019304 d:RetainedEarningsAccumulatedLosses 2025-09-30 12019304 d:RetainedEarningsAccumulatedLosses 2024-09-30 12019304 c:FRS102 2024-10-01 2025-09-30 12019304 c:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 12019304 c:FullAccounts 2024-10-01 2025-09-30 12019304 c:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 12019304 5 2024-10-01 2025-09-30 12019304 e:PoundSterling 2024-10-01 2025-09-30 iso4217:GBP xbrli:pure

Registered number: 12019304 UK LIVING SPACES LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 SEPTEMBER 2025
UK LIVING SPACES LIMITED REGISTERED NUMBER: 12019304 BALANCE SHEET AS AT 30 SEPTEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 5 |  | 36 |  | 252
Investment property | 6 |  | 1,594,000 |  | 1,594,000
|  |  | 1,594,036 |  | 1,594,252
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 7 | 1,390 |  | 620 |
Cash at bank and in hand | 8 | 10,047 |  | 17,751 |
|  | 11,437 |  | 18,371 |
Creditors: amounts falling due within one year | 9 | (69,743) |  | (58,057) |
Net current liabilities |  |  | (58,306) |  | (39,686)
Total assets less current liabilities |  |  | 1,535,730 |  | 1,554,566
Creditors: amounts falling due after more than one year | 10 |  | (1,070,148) |  | (1,072,015)
Net assets |  |  | 465,582 |  | 482,551
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1 |  | 1
Revaluation reserve |  |  | 553,603 |  | 553,603
Profit and loss account |  |  | (88,022) |  | (71,053)
|  |  | 465,582 |  | 482,551
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. Page 1
UK LIVING SPACES LIMITED REGISTERED NUMBER: 12019304 BALANCE SHEET (CONTINUED) AS AT 30 SEPTEMBER 2025 The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
R Hammond
Director
Date: 4 March 2026
The notes on pages 3 to 9 form part of these financial statements. Page 2
UK LIVING SPACES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. | General information
UK Living Spaces Limited is a company limited by shares and incorporated in England & Wales under the Companies Act 2006. The address of the registered office is given on the Company information page. The nature of the Company's operations and its principal activities are set out in the Directors’ report. 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 in accordance with Financial Reporting Standard FRS102, the Financial Reporting Standard applicable un the UK and the Republic of Ireland and the requirements and the Companies Act 2006'. The disclosure requirements of Section 1A of FRS102 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
At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Therefore, the directors have adopted the going concern basis of accounting in preparing the financial statements.
| 2.3 | Revenue
Revenue 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. Revenue 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 revenue is recognised: Rendering of services Revenue 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 revenue 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.
| 2.4 | 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.
| 2.5 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred. Page 3
UK LIVING SPACES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.6 | 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:
|  |  |  | Computer equipment | - | 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.
| 2.7 | Revaluation of tangible fixed assets
Individual freehold and leasehold properties are carried at current year value at fair value at the date of the revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Revaluations are undertaken with sufficient regularity to ensure the carrying amount does not differ materially from that which would be determined using fair value at the balance sheet date. Fair values are determined from market based evidence normally undertaken by professionally qualified valuers. Revaluation gains and losses are recognised in other comprehensive income unless losses exceed the previously recognised gains or reflect a clear consumption of economic benefits, in which case the excess losses are recognised in profit or loss.
| 2.8 | 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.
| 2.9 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment. Page 4
UK LIVING SPACES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.10 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.11 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Judgments in applying accounting policies and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgments, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. The nature of estimation means the actual outcomes could differ from those estimates.
4. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
Page 5
UK LIVING SPACES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
5. | Tangible fixed assets
|  | Computer equipment
|  | £
| Cost or valuation |
| At 1 October 2024 | 1,837
| At 30 September 2025 | 1,837
| Depreciation |
| At 1 October 2024 | 1,585
| Charge for the year on owned assets | 216
| At 30 September 2025 | 1,801
| Net book value |
| At 30 September 2025 | 36
| At 30 September 2024 | 252
Page 6
UK LIVING SPACES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
6. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 October 2024 | 1,594,000
| At 30 September 2025 | 1,594,000
The 2025 valuations were made by a director, on an open market value for existing use basis.
| If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Historic cost | 983,646 | 983,646
|  | 983,646 | 983,646
7. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 348 | 348
| Prepayments and accrued income | 1,042 | 272
|  | 1,390 | 620
8. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 10,047 | 17,751
|  | 10,047 | 17,751
Page 7
UK LIVING SPACES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
9. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 5,000 | 3,667
| Trade creditors | 224 | 208
| Other creditors | 52,919 | 41,732
| Accruals and deferred income | 11,600 | 12,450
|  | 69,743 | 58,057
10. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 19,636 | 27,303
| Other loans | 1,050,512 | 1,044,712
|  | 1,070,148 | 1,072,015
| The following liabilities were secured:
| Details of security provided:
The loans are secured by way of negative pledge charges against the assets to which they relate. Page 8
UK LIVING SPACES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
11. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 5,000 | 3,667
|  | 5,000 | 3,667
| Amounts falling due 1-2 years |  |
| Bank loans | 5,000 | 3,667
| Other loans | 150,677 | 155,677
|  | 155,677 | 159,344
| Amounts falling due 2-5 years |  |
| Bank loans | 14,636 | 11,000
|  | 14,636 | 11,000
| Amounts falling due after more than 5 years |  |
| Bank loans | - | 12,636
| Other loans | 899,835 | 889,035
|  | 899,835 | 901,671
|  | 1,075,148 | 1,075,682
12. | Related party transactions
| Included in other debtors there is £348 (2024: £348) due from a company under common control. In other creditors there is a Director's loan from M Hammond of £26,680 (2024: £15,180) and a Director's loan from R Hammond of £25,927 (2024: £25,927) provided to the company. Interest of 0% is paid on this loan and it is repayable on demand.
Page 9