Caseware UK (AP4) 2024.0.164 2024.0.164 2025-07-31 2025-07-31 2024-08-01 false property developers 2 2 true true false 10600517 2024-08-01 2025-07-31 10600517 2023-08-01 2024-07-31 10600517 2025-07-31 10600517 2024-07-31 10600517 2023-08-01 10600517 c:Director1 2024-08-01 2025-07-31 10600517 d:CurrentFinancialInstruments 2025-07-31 10600517 d:CurrentFinancialInstruments 2024-07-31 10600517 d:CurrentFinancialInstruments d:WithinOneYear 2025-07-31 10600517 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 10600517 d:ShareCapital 2024-08-01 2025-07-31 10600517 d:ShareCapital 2025-07-31 10600517 d:ShareCapital 2023-08-01 2024-07-31 10600517 d:ShareCapital 2024-07-31 10600517 d:ShareCapital 2023-08-01 10600517 d:RetainedEarningsAccumulatedLosses 2024-08-01 2025-07-31 10600517 d:RetainedEarningsAccumulatedLosses 2025-07-31 10600517 d:RetainedEarningsAccumulatedLosses 2023-08-01 2024-07-31 10600517 d:RetainedEarningsAccumulatedLosses 2024-07-31 10600517 d:RetainedEarningsAccumulatedLosses 2023-08-01 10600517 c:FRS102 2024-08-01 2025-07-31 10600517 c:Audited 2024-08-01 2025-07-31 10600517 c:FullAccounts 2024-08-01 2025-07-31 10600517 c:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 10600517 c:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 10600517 d:OtherDeferredTax 2025-07-31 10600517 d:OtherDeferredTax 2024-07-31 10600517 2 2024-08-01 2025-07-31 10600517 e:PoundSterling 2024-08-01 2025-07-31 iso4217:GBP xbrli:pure

Registered number: 10600517 SCOTSDALE FORDHAM LIMITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 JULY 2025
SCOTSDALE FORDHAM LIMITED REGISTERED NUMBER: 10600517 BALANCE SHEET AS AT 31 JULY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 3,128 |  | 671,490
Current assets |  |  |  |  |
Stocks | 5 | 308,175 |  | 308,175 |
Debtors: amounts falling due within one year | 6 | 1,447,649 |  | 886,393 |
Cash at bank and in hand |  | 13,652 |  | 33,827 |
|  | 1,769,476 |  | 1,228,395 |
Creditors: amounts falling due within one year | 7 | (15,000) |  | (15,000) |
Net current assets |  |  | 1,754,476 |  | 1,213,395
Provisions for liabilities |  |  |  |  |
Deferred tax | 9 |  | (33,409) |  | (33,409)
Net assets |  |  | 1,724,195 |  | 1,851,476
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 500,001 |  | 500,001
Profit and loss account |  |  | 1,224,194 |  | 1,351,475
|  |  | 1,724,195 |  | 1,851,476
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 comprehensive income 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 March 2026.
................................................ C A E Owen
Director
The notes on pages 3 to 8 form part of these financial statements. Page 1
SCOTSDALE FORDHAM LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 JULY 2025
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 August 2023 | 500,001 | 2,113,354 | 2,613,355
Comprehensive income for the year |  |  |
Profit for the year | - | 738,121 | 738,121
Total comprehensive income for the year | - | 738,121 | 738,121
Contributions by and distributions to owners |  |  |
Dividends: Equity capital | - | (1,500,000) | (1,500,000)
At 1 August 2024 | 500,001 | 1,351,475 | 1,851,476
Comprehensive income for the year |  |  |
Loss for the year | - | (127,281) | (127,281)
Total comprehensive income for the year | - | (127,281) | (127,281)
At 31 July 2025 | 500,001 | 1,224,194 | 1,724,195
| The notes on pages 3 to 8 form part of these financial statements.
Page 2
SCOTSDALE FORDHAM LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
1. | GENERAL INFORMATION
Scotsdale Fordham Limited is a private company limited by shares, incorporated in England and Wales, United Kingdom. The registered office is 120 Cambridge Road, Great Shelford, Cambridge, CB22 5JT. The nature of the Company's operations and principal activity is that of property developers. 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 presented in pounds sterling which is the functional currency of the Company and are rounded to the nearest pound. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | INVESTMENT IN JOINT VENTURES
An entity is treated as a joint venture where the Company is a party to a contractual agreement with one or more parties to undertake an economic activity that is subject to joint control. The Company accounts for its investments in joint ventures at cost, recognising its share of the profit or loss as it accrues by addition to or deduction from the carrying value of the investment. Receipts from the joint venture LLP, whether on account of allocated profit or capital, are accounted for as partial disposals of the investment.
| 2.3 | DEBTORS
Short term debtors are measured at transaction price, less any impairment.
| 2.4 | STOCKS
Stocks are stated at the lower of cost and net realisable value. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.5 | GOING CONCERN
The future results of the Company will depend on the housing market over the coming years and the associated prices that can be achieved from the development of the land that is being completed by the joint venture, Scotsdale Hill LLP. With a proven track record, the Directors consider it appropriate to prepare the financial statements on the going concern basis. Page 3
SCOTSDALE FORDHAM LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.6 | 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: Sale of goods Turnover from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of turnover can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.
| 2.7 | 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.
| 2.8 | FINANCIAL INSTRUMENTS
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Company's Balance Sheet when the Company becomes party to the contractual provisions of the instrument.
| 2.9 | CREDITORS
Short term creditors are measured at the transaction price.
| 2.10 | INTEREST INCOME
Interest income is recognised in profit or loss using the effective interest method.
| 2.11 | PROVISIONS FOR LIABILITIES
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss. Page 4
SCOTSDALE FORDHAM LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.12 | CURRENT AND DEFERRED TAXATION
The tax expense for the year comprises current and deferred tax. 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 corporation 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. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
3. | EMPLOYEES
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
Page 5
SCOTSDALE FORDHAM LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
4. | FIXED ASSET INVESTMENTS
|  | Investment in joint ventures
|  | £
| COST |
| At 1 August 2024 | 671,490
| Disposals | (500,000)
| Share of profit/(loss) | (168,362)
| At 31 July 2025 | 3,128
| Net book value |
| At 31 July 2025 | 3,128
| At 31 July 2024 | 671,490
| JOINT VENTURES The Company holds 50% of the members' capital of Scotsdale Hill LLP, an LLP incorporated in England and Wales that undertakes property development. Scotsdale Hill LLP is not deemed to be under the control of the Company and is therefore accounted for as a joint venture.
Page 6
SCOTSDALE FORDHAM LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
5. | STOCKS
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Finished goods and goods for resale | 308,175 | 308,175
6. | DEBTORS
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 1,030,000 | 525,000
| Tax recoverable | 417,649 | 361,393
|  | 1,447,649 | 886,393
7. | CREDITORS: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accruals and deferred income | 15,000 | 15,000
8. | SHARE CAPITAL
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Authorised, allotted, called up and fully paid |  |
| 500,000 Redeemable preference shares of £1 each | 500,000 | 500,000
| 1 Ordinary share of £1 | 1 | 1
|  | 500,001 | 500,001
| The redeemable preference shares have full voting rights and are redeemable at par by the Company by giving not less than 5 business days previous notice in writing to the holders. No holders of the redeemable preference shares have the right to require the Company to redeem the whole or any part of the redeemable preference shares. No premium is payable upon redemption. The ordinary share carries full voting, dividend and capital rights.
9. | DEFERRED TAXATION
Page 7
SCOTSDALE FORDHAM LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 9.DEFERRED TAXATION (CONTINUED)
|  | 2025
|  | £
| At beginning of year | (33,409)
| At end of year | (33,409)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Appropriation of land to trading stock | (33,409) | (33,409)
10. | RELATED PARTY TRANSACTIONS
| During the year the Company received a loss allocation of £186,362 (2024 - profit - £797,662) from Scotsdale Hill LLP, an LLP in which the Company owns 50%. This has been added to the cost of the investment. Interest is charged at 5% on the amounts due from the LLP that is held within debtors at the year end. The interest received during the year was £Nil (2024 - £44,237). The Company has taken advantage of the exemption from the requirement to disclose transactions with wholly owned Group Companies.
11. | CONTROLLING PARTY
The name of the parent entity of the smallest group for which consolidated acounts are drawn up is Scotsdale Nursery and Garden Centre Limited. The registered office address of Scotsdale Nursery and Garden Centre Limited is 120 Cambridge Road, Great Shelford, Cambridge, CB22 5JT.
12. | AUDITORS' INFORMATION
The auditors' report on the financial statements for the year ended 31 July 2025 was unqualified. The audit report was signed on 14 April 2026 by Natalie Peacock FCA (Senior Statutory Auditor) on behalf of Lakin Rose Limited.
Page 8