Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 2024-02-01 No description of principal activity false 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 14573178 2024-02-01 2025-03-31 14573178 2023-01-05 2024-01-31 14573178 2025-03-31 14573178 2024-01-31 14573178 c:Director1 2024-02-01 2025-03-31 14573178 d:FreeholdInvestmentProperty 2024-02-01 2025-03-31 14573178 d:FreeholdInvestmentProperty 2025-03-31 14573178 d:FreeholdInvestmentProperty 2024-01-31 14573178 d:FreeholdInvestmentProperty 2 2024-02-01 2025-03-31 14573178 d:CurrentFinancialInstruments 2025-03-31 14573178 d:CurrentFinancialInstruments 2024-01-31 14573178 d:Non-currentFinancialInstruments 2025-03-31 14573178 d:Non-currentFinancialInstruments 2024-01-31 14573178 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 14573178 d:CurrentFinancialInstruments d:WithinOneYear 2024-01-31 14573178 d:Non-currentFinancialInstruments d:AfterOneYear 2025-03-31 14573178 d:Non-currentFinancialInstruments d:AfterOneYear 2024-01-31 14573178 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2025-03-31 14573178 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2024-01-31 14573178 d:RevaluationReserve 2024-02-01 2025-03-31 14573178 d:RevaluationReserve 2025-03-31 14573178 d:RevaluationReserve 2024-01-31 14573178 d:RetainedEarningsAccumulatedLosses 2024-02-01 2025-03-31 14573178 d:RetainedEarningsAccumulatedLosses 2025-03-31 14573178 d:RetainedEarningsAccumulatedLosses 2024-01-31 14573178 c:FRS102 2024-02-01 2025-03-31 14573178 c:AuditExempt-NoAccountantsReport 2024-02-01 2025-03-31 14573178 c:FullAccounts 2024-02-01 2025-03-31 14573178 c:PrivateLimitedCompanyLtd 2024-02-01 2025-03-31 14573178 5 2024-02-01 2025-03-31 14573178 f:PoundSterling 2024-02-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 14573178 SEATOLLER PROJECTS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 31 MARCH 2025
SEATOLLER PROJECTS LIMITED REGISTERED NUMBER: 14573178 BALANCE SHEET AS AT 31 MARCH 2025
|  | 31 March |  | 31 January
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investment property | 4 |  | 800,000 |  | 424,742
|  |  | 800,000 |  | 424,742
Current assets |  |  |  |  |
Debtors: amounts falling due within one year |  | 7,624 |  | - |
Cash at bank and in hand | 6 | 26,959 |  | 19,605 |
|  | 34,583 |  | 19,605 |
Creditors: amounts falling due within one year | 7 | (61,592) |  | (445,142) |
Net current liabilities |  |  | (27,009) |  | (425,537)
Total assets less current liabilities |  |  | 772,991 |  | (795)
Creditors: amounts falling due after more than one year |  |  | (501,840) |  | -
Net assets/(liabilities) |  |  | 271,151 |  | (795)
Capital and reserves |  |  |  |  |
Revaluation reserve |  |  | 270,995 |  | -
Profit and loss account |  |  | 156 |  | (795)
|  |  | 271,151 |  | (795)
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SEATOLLER PROJECTS LIMITED REGISTERED NUMBER: 14573178 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 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 period 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 profit and loss account 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 March 2026.
Peter Edward Cowley
Director
The notes on pages 3 to 7 form part of these financial statements. Page 2
SEATOLLER PROJECTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
1. | General information
The company is a private company limited by shares, which is incorporated under the Companies Act 2006 and registered in England (No. 14573178). The registered office is 43 Canning Street, Liverpool, Merseyside, United Kingdom, L8 7NN. The principal activity of the company is that of property investment. 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 | 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.
| 2.3 | 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.
| 2.4 | Borrowing costs
All borrowing costs are recognised in profit or loss in the period in which they are incurred. Page 3
SEATOLLER PROJECTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.5 | 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 balance sheet date in the countries where the Company operates and generates income.
| 2.6 | 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.
| 2.7 | 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.
| 2.8 | 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.
| 2.9 | 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.
| 2.10 | 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. Page 4
SEATOLLER PROJECTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
3. | Employees
| The average monthly number of employees, including directors, during the period was 1 (2024 - 1).
4. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 February 2024 | 424,742
| Additions at cost | 104,263
| Surplus on revaluation | 270,995
| At 31 March 2025 | 800,000
The 2025 valuations were made by the director, on an open market value basis.
|  |  |  |  | 31 March | 31 January
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Revaluation reserves |  |
| Net surplus in movement properties | 270,995 | -
| If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:
|  |  |  |  | 31 March | 31 January
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Historic cost | 529,005 | 424,742
|  | 529,005 | 424,742
Page 5
SEATOLLER PROJECTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
5. | Debtors
|  |  |  |  | 31 March | 31 January
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 7,624 | -
|  | 7,624 | -
6. | Cash and cash equivalents
|  |  |  |  | 31 March | 31 January
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 26,959 | 19,605
|  | 26,959 | 19,605
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 31 March | 31 January
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | 37 | -
| Other creditors | 61,555 | 445,142
|  | 61,592 | 445,142
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 31 March | 31 January
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 501,840 | -
|  | 501,840 | -
Page 6
SEATOLLER PROJECTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
9. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 31 March | 31 January
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due after more than 5 years |  |
| Bank loans | 501,840 | -
|  | 501,840 | -
|  | 501,840 | -
10. | Reserves
Revaluation reserve The reserve relates to the revaluation of investment property in this period. Profit and loss account Retained earnings include all current and prior year retained profits and losses less dividends paid.
Page 7