Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 2024-04-04 false false No description of principal activity 2 2 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. SC291762 2024-04-04 2025-03-31 SC291762 2023-04-05 2024-04-03 SC291762 2025-03-31 SC291762 2024-04-03 SC291762 c:CompanySecretary1 2024-04-04 2025-03-31 SC291762 c:Director1 2024-04-04 2025-03-31 SC291762 c:Director2 2024-04-04 2025-03-31 SC291762 c:RegisteredOffice 2024-04-04 2025-03-31 SC291762 d:MotorVehicles 2024-04-04 2025-03-31 SC291762 d:MotorVehicles 2025-03-31 SC291762 d:MotorVehicles 2024-04-03 SC291762 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-04-04 2025-03-31 SC291762 d:ComputerEquipment 2024-04-04 2025-03-31 SC291762 d:ComputerEquipment 2025-03-31 SC291762 d:ComputerEquipment 2024-04-03 SC291762 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-04-04 2025-03-31 SC291762 d:OwnedOrFreeholdAssets 2024-04-04 2025-03-31 SC291762 d:FreeholdInvestmentProperty 2025-03-31 SC291762 d:FreeholdInvestmentProperty 2024-04-03 SC291762 d:CurrentFinancialInstruments 2025-03-31 SC291762 d:CurrentFinancialInstruments 2024-04-03 SC291762 d:Non-currentFinancialInstruments 2025-03-31 SC291762 d:Non-currentFinancialInstruments 2024-04-03 SC291762 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 SC291762 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-03 SC291762 d:Non-currentFinancialInstruments d:AfterOneYear 2025-03-31 SC291762 d:Non-currentFinancialInstruments d:AfterOneYear 2024-04-03 SC291762 d:ShareCapital 2025-03-31 SC291762 d:ShareCapital 2024-04-03 SC291762 d:RetainedEarningsAccumulatedLosses 2025-03-31 SC291762 d:RetainedEarningsAccumulatedLosses 2024-04-03 SC291762 c:OrdinaryShareClass1 2024-04-04 2025-03-31 SC291762 c:OrdinaryShareClass1 2025-03-31 SC291762 c:OrdinaryShareClass1 2024-04-03 SC291762 c:FRS102 2024-04-04 2025-03-31 SC291762 c:AuditExempt-NoAccountantsReport 2024-04-04 2025-03-31 SC291762 c:FullAccounts 2024-04-04 2025-03-31 SC291762 c:PrivateLimitedCompanyLtd 2024-04-04 2025-03-31 SC291762 e:PoundSterling 2024-04-04 2025-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: SC291762 CLARK INVESTMENTS LIMITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
CLARK INVESTMENTS LIMITED COMPANY INFORMATION
Directors | Mrs H C Clark
| Mr W J Clark
Company secretaries | Mrs H C Clark Mr W J Clark
Registered number | SC291762
Registered office | 1 Mayfield Terrace
| Edinburgh
| EH9 1RU
Accountants | EQ Accountants Limited
| Chartered Accountants
| 14 City Quay
| Dundee
| DD1 3JA
CLARK INVESTMENTS LIMITED REGISTERED NUMBER: SC291762 STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2025
|  | 31 March |  | 3 April
|  | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 15,584 |  | 18,880
Investment property | 5 |  | 1,100,626 |  | 1,100,626
|  |  | 1,116,210 |  | 1,119,506
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 10,666 |  | 10,929 |
Cash at bank and in hand |  | 37,140 |  | 19,603 |
|  | 47,806 |  | 30,532 |
Creditors: amounts falling due within one year | 7 | (579,144) |  | (568,336) |
Net current liabilities |  |  | (531,338) |  | (537,804)
Total assets less current liabilities |  |  | 584,872 |  | 581,702
Creditors: amounts falling due after more than one year | 8 |  | (615,939) |  | (629,694)
Net liabilities |  |  | (31,067) |  | (47,992)
Capital and reserves |  |  |  |  |
Called up share capital | 9 |  | 20 |  | 20
Profit and loss account |  |  | (31,087) |  | (48,012)
|  |  | (31,067) |  | (47,992)
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CLARK INVESTMENTS LIMITED REGISTERED NUMBER: SC291762 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 period 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 11 March 2026.
Mrs H C Clark
Director
The notes on pages 3 to 7 form part of these financial statements. Page 2
CLARK INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
1. | General information
Clark Investments Limited is a private company, limited by shares, registered in Scotland with the registration number SC291762. The registered office and principal place of business is 1 Mayfield Terrace, Edinburgh, EH9 1RU. 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and 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
As at 31 March 2025 the Statement of Financial Position shows net liabilities. The company can only continue to operate with the support of the directors, who have confirmed that they will financially support the company for the foreseeable future. Therefore, the company will continue to adopt the the going concern basis for the preparation of the financial statements.
| 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: The Company's turnover is from rents and other income receivable from the letting of investment properties within the accounting period stated.
| 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 period in which they are incurred.
| 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. Page 3
CLARK INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.6 | Tangible fixed assets (continued)
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:
|  |  |  | Motor vehicles | - | 25% |
|  |  |  | 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 | 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.
3. | Employees
| The average monthly number of employees, including directors, during the period was 2 (2024 - 2).
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CLARK INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
4. | Tangible fixed assets
|  | Motor vehicles | Equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 4 April 2024 | 43,556 | 3,392 | 46,948
| Additions | - | 2,702 | 2,702
| At 31 March 2025 | 43,556 | 6,094 | 49,650
| Depreciation |  |  |
| At 4 April 2024 | 25,181 | 2,887 | 28,068
| Charge for the period on owned assets | 4,594 | 1,404 | 5,998
| At 31 March 2025 | 29,775 | 4,291 | 34,066
| Net book value |  |  |
| At 31 March 2025 | 13,781 | 1,803 | 15,584
| At 3 April 2024 | 18,375 | 505 | 18,880
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CLARK INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
5. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 4 April 2024 | 1,100,626
| At 31 March 2025 | 1,100,626
The 2025 valuations were made by the directors, on an open market value for existing use basis.
6. | Debtors
|  |  |  |  | 31 March | 3 April
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 1,226 | 690
| Prepayments and accrued income | 9,440 | 10,239
|  | 10,666 | 10,929
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 31 March | 3 April
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 27,296 | 27,296
| Other taxation and social security | 479 | -
| Other creditors | 542,287 | 533,717
| Accruals and deferred income | 9,082 | 7,323
|  | 579,144 | 568,336
| The bank loans are secured by a standard security over the company's properties.
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CLARK INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 31 March | 3 April
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 615,939 | 629,694
|  | 615,939 | 629,694
| The bank loans are secured by a standard security over the company's properties.
9. | Share capital
|  |  |  |  | 31 March | 3 April
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 20 (2024 - 20) Ordinary shares of £1.00 each | 20 | 20
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