Caseware UK (AP4) 2024.0.164 2024.0.164 2025-05-31 2025-05-31 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false true 2024-06-01 management and letting of property 1 1 true false 12584842 2024-06-01 2025-05-31 12584842 2023-06-01 2024-05-31 12584842 2025-05-31 12584842 2024-05-31 12584842 2023-06-01 12584842 c:Director1 2024-06-01 2025-05-31 12584842 d:FreeholdInvestmentProperty 2025-05-31 12584842 d:FreeholdInvestmentProperty 2024-05-31 12584842 d:CurrentFinancialInstruments 2025-05-31 12584842 d:CurrentFinancialInstruments 2024-05-31 12584842 d:Non-currentFinancialInstruments 2025-05-31 12584842 d:Non-currentFinancialInstruments 2024-05-31 12584842 d:CurrentFinancialInstruments d:WithinOneYear 2025-05-31 12584842 d:CurrentFinancialInstruments d:WithinOneYear 2024-05-31 12584842 d:Non-currentFinancialInstruments d:AfterOneYear 2025-05-31 12584842 d:Non-currentFinancialInstruments d:AfterOneYear 2024-05-31 12584842 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2025-05-31 12584842 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-05-31 12584842 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2025-05-31 12584842 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-05-31 12584842 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2025-05-31 12584842 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2024-05-31 12584842 d:ShareCapital 2024-06-01 2025-05-31 12584842 d:ShareCapital 2025-05-31 12584842 d:ShareCapital 2023-06-01 2024-05-31 12584842 d:ShareCapital 2024-05-31 12584842 d:ShareCapital 2023-06-01 12584842 d:RetainedEarningsAccumulatedLosses 2024-06-01 2025-05-31 12584842 d:RetainedEarningsAccumulatedLosses 2025-05-31 12584842 d:RetainedEarningsAccumulatedLosses 2023-06-01 2024-05-31 12584842 d:RetainedEarningsAccumulatedLosses 2024-05-31 12584842 d:RetainedEarningsAccumulatedLosses 2023-06-01 12584842 c:FRS102 2024-06-01 2025-05-31 12584842 c:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 12584842 c:FullAccounts 2024-06-01 2025-05-31 12584842 c:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 12584842 e:PoundSterling 2024-06-01 2025-05-31 iso4217:GBP xbrli:pure

Company registration number: 12584842
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 31 MAY 2025
| SPL PROPERTIES (SW) LTD
SPL PROPERTIES (SW) LTD REGISTERED NUMBER:12584842 |  |
BALANCE SHEET AS AT 31 MAY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investment property | 4 |  | 230,494 |  | 230,494
|  |  | 230,494 |  | 230,494
Current assets |  |  |  |  |
Cash at bank and in hand | 5 | 1,357 |  | 11,542 |
|  | 1,357 |  | 11,542 |
Creditors: amounts falling due within one year | 6 | (83,530) |  | (79,890) |
Net current liabilities |  |  | (82,173) |  | (68,348)
Total assets less current liabilities |  |  | 148,321 |  | 162,146
Creditors: amounts falling due after more than one year | 7 |  | (160,310) |  | (160,383)
Net (liabilities)/assets |  |  | (11,989) |  | 1,763
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1 |  | 1
Profit and loss account |  |  | (11,990) |  | 1,762
|  |  | (11,989) |  | 1,763
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 Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. 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 27 February 2026.
S P Lloyd
Director
The notes on pages 3 to 5 form part of these financial statements. Page 1
SPL PROPERTIES (SW) LTD |  |
STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 MAY 2025
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 June 2023 | 1 | 379 | 380
Comprehensive income for the year |  |  |
Profit for the year | - | 1,383 | 1,383
Other comprehensive income for the year | - | - | -
Total comprehensive income for the year | - | 1,383 | 1,383
Total transactions with owners | - | - | -
At 1 June 2024 | 1 | 1,762 | 1,763
Comprehensive income for the year |  |  |
Loss for the year | - | (13,752) | (13,752)
Other comprehensive income for the year | - | - | -
Total comprehensive income for the year | - | (13,752) | (13,752)
Total transactions with owners | - | - | -
At 31 May 2025 | 1 | (11,990) | (11,989)
| The notes on pages 3 to 5 form part of these financial statements.
Page 2
SPL PROPERTIES (SW) LTD |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
1. | General information
Spl Properties (Sw) Ltd is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page. 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 Companies Act 2006. 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:
| 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 year in which they are incurred.
| 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 | 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 the director, during the year was as follows:
|  |  | 2025 | 2024
|  |  | No. | No.
|  | Average number of employees | 1 | 1
Page 3
SPL PROPERTIES (SW) LTD |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
4. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 June 2024 | 230,494
| At 31 May 2025 | 230,494
5. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 1,357 | 11,542
|  | 1,357 | 11,542
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 4,604 | 4,604
| Corporation tax | - | 414
| Other creditors | 77,786 | 73,759
| Accruals and deferred income | 1,140 | 1,113
|  | 83,530 | 79,890
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 160,310 | 160,383
|  | 160,310 | 160,383
Page 4
SPL PROPERTIES (SW) LTD |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
8. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 4,604 | 4,604
|  | 4,604 | 4,604
| Amounts falling due 1-2 years |  |
| Bank loans | 4,604 | 4,604
|  | 4,604 | 4,604
| Amounts falling due 2-5 years |  |
| Bank loans | 13,811 | 13,811
|  | 13,811 | 13,811
| Amounts falling due after more than 5 years |  |
| Bank loans | 141,895 | 141,968
|  | 141,895 | 141,968
|  | 164,914 | 164,987
9. | Related party transactions
| Directors loan account included in the accounts as other creditors increased from a credit owing to the Director of £73,759 in (2024) to a credit owing of £77,786 (2025)
Page 5