Caseware UK (AP4) 2024.0.164 2024.0.164 2025-06-30 2025-06-30 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2024-07-01 false development of building projects 3 3 false true false SC786740 2024-07-01 2025-06-30 SC786740 2023-10-23 2024-06-30 SC786740 2025-06-30 SC786740 2024-06-30 SC786740 c:Director3 2024-07-01 2025-06-30 SC786740 d:FurnitureFittings 2024-07-01 2025-06-30 SC786740 d:FurnitureFittings 2025-06-30 SC786740 d:FurnitureFittings 2024-06-30 SC786740 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 SC786740 d:FreeholdInvestmentProperty 2025-06-30 SC786740 d:FreeholdInvestmentProperty 2024-06-30 SC786740 d:CurrentFinancialInstruments 2025-06-30 SC786740 d:CurrentFinancialInstruments 2024-06-30 SC786740 d:CurrentFinancialInstruments d:WithinOneYear 2025-06-30 SC786740 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 SC786740 d:ShareCapital 2025-06-30 SC786740 d:ShareCapital 2024-06-30 SC786740 d:RetainedEarningsAccumulatedLosses 2024-07-01 2025-06-30 SC786740 d:RetainedEarningsAccumulatedLosses 2025-06-30 SC786740 d:RetainedEarningsAccumulatedLosses 2024-06-30 SC786740 c:OrdinaryShareClass1 2024-07-01 2025-06-30 SC786740 c:OrdinaryShareClass1 2025-06-30 SC786740 c:OrdinaryShareClass1 2024-06-30 SC786740 c:FRS102 2024-07-01 2025-06-30 SC786740 c:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 SC786740 c:FullAccounts 2024-07-01 2025-06-30 SC786740 c:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 SC786740 2 2024-07-01 2025-06-30 SC786740 e:PoundSterling 2024-07-01 2025-06-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: SC786740 BLYTHSWOOD SA LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 JUNE 2025
BLYTHSWOOD SA LIMITED REGISTERED NUMBER: SC786740 BALANCE SHEET AS AT 30 JUNE 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 5,575 |  | -
Investment property | 5 |  | 485,854 |  | 485,854
|  |  | 491,429 |  | 485,854
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 47,160 |  | 106,405 |
Cash at bank and in hand | 7 | 1,163 |  | 526 |
|  | 48,323 |  | 106,931 |
Creditors: amounts falling due within one year | 8 | (583,464) |  | (596,608) |
Net current liabilities |  |  | (535,141) |  | (489,677)
Net liabilities |  |  | (43,712) |  | (3,823)
Capital and reserves |  |  |  |  |
Called up share capital | 9 |  | 100 |  | 100
Profit and loss account | 10 |  | (43,812) |  | (3,923)
|  |  | (43,712) |  | (3,823)
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BLYTHSWOOD SA LIMITED REGISTERED NUMBER: SC786740 BALANCE SHEET (CONTINUED) AS AT 30 JUNE 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 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 by:
Mr W D Hill
Director
Date: 13 March 2026
The notes on pages 3 to 7 form part of these financial statements. Page 2
BLYTHSWOOD SA LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
1. | General information
Blythswood SA Limited (Company number: SC786740) is a private company limited by shares incorporated in Scotland. The registered office is 177 Bothwell Street, Glasgow, G2 7ER. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £. The following principal accounting policies have been applied:
| 2.2 | Going concern
The financial statements have been prepared on a going concern basis. The directors have reviewed the company's financial position and, having considered the foreseeable future, are satisfied that the company has adequate resources to continue in operational existence. Accordingly, the financial statements have been prepared on a going concern basis.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 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 | 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
BLYTHSWOOD SA LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.5 | 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:
|  |  |  | Fixtures and fittings | - | 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.
| 2.6 | 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.
| 2.7 | 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.
| 2.8 | 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. .
| 2.9 | 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. | Employees
| The average monthly number of employees, including directors, during the year was 3 (2024 - 3).
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BLYTHSWOOD SA LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
4. | Tangible fixed assets
|  | Fixtures and fittings
|  | £
| Cost or valuation |
| Additions | 6,082
| At 30 June 2025 | 6,082
| Depreciation |
| Charge for the year | 507
| At 30 June 2025 | 507
| Net book value |
| At 30 June 2025 | 5,575
| At 30 June 2024 | -
5. | Investment property
|  | Investment property
|  | £
| Valuation |
| At 1 July 2024 | 485,854
| At 30 June 2025 | 485,854
The investment property includes the acquisition of a property at market rate, along with all associated costs.
Page 5
BLYTHSWOOD SA LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 1,221 | -
| Amounts owed by related parties | 3,225 | -
| Other debtors | 100 | 93,941
| Prepayments and accrued income | 42,614 | 12,464
|  | 47,160 | 106,405
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 1,163 | 526
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 28,460 | 14,897
| Amounts owed to related parties | 549,640 | 581,567
| Other taxation and social security | 595 | -
| Accruals and deferred income | 4,769 | 144
|  | 583,464 | 596,608
9. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 - 100) Ordinary shares of £1.00 each | 100 | 100
10. | Reserves
Profit and loss account The profit and loss reserves represents cumulative profits and losses, less any dividends paid. Page 6
BLYTHSWOOD SA LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
11. | Related party transactions
| During the year, the company entered into transactions with related parties in the normal course of business. These transactions included: Income from related parties: £5,382 (2024: £Nil) Purchases from related parties: £20,269 (2024: £Nil) Amounts receivable from related parties: £3,225 (2024: £Nil) Amounts payable to related parties < 1 year: £549,640 (2024: £581,567) All transactions were conducted on an arm’s length basis and on normal commercial terms. No guarantees were given or received in respect of related party balances, and no provisions have been made for doubtful debts in respect of amounts owed by related parties.
12. | Controlling party
The company is under the control of The Hill Family Trustees Limited.
Page 7