Caseware UK (AP4) 2024.0.164 2024.0.164 2025-09-30 2025-09-30 3434740 3434740 No description of principal activity 0 2024-10-01 false false 0 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 09680598 2024-10-01 2025-09-30 09680598 2023-10-01 2024-09-30 09680598 2025-09-30 09680598 2024-09-30 09680598 c:Director1 2024-10-01 2025-09-30 09680598 d:FreeholdInvestmentProperty 2025-09-30 09680598 d:FreeholdInvestmentProperty 2024-09-30 09680598 d:LeaseholdInvestmentProperty 2025-09-30 09680598 d:LeaseholdInvestmentProperty 2024-09-30 09680598 d:CurrentFinancialInstruments 2025-09-30 09680598 d:CurrentFinancialInstruments 2024-09-30 09680598 d:CurrentFinancialInstruments d:WithinOneYear 2025-09-30 09680598 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 09680598 d:ShareCapital 2025-09-30 09680598 d:ShareCapital 2024-09-30 09680598 d:RetainedEarningsAccumulatedLosses 2025-09-30 09680598 d:RetainedEarningsAccumulatedLosses 2024-09-30 09680598 c:FRS102 2024-10-01 2025-09-30 09680598 c:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 09680598 c:FullAccounts 2024-10-01 2025-09-30 09680598 c:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 09680598 2 2024-10-01 2025-09-30 09680598 e:PoundSterling 2024-10-01 2025-09-30 iso4217:GBP xbrli:pure

Registered number: 09680598 GLENELLY VALLEY PROPERTIES LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 SEPTEMBER 2025
GLENELLY VALLEY PROPERTIES LIMITED REGISTERED NUMBER: 09680598 BALANCE SHEET AS AT 30 SEPTEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investment property | 4 |  | 1,717,370 |  | 1,717,370
Current assets |  |  |  |  |
Debtors | 5 | 3,353 |  | 3,343 |
Current asset investments | 6 | 83,850 |  | 83,850 |
Cash at bank and in hand | 7 | 244,314 |  | 473,548 |
|  | 331,517 |  | 560,741 |
Creditors: amounts falling due within one year | 8 | (52,743) |  | (297,401) |
Net current assets |  |  | 278,774 |  | 263,340
Net assets |  |  | 1,996,144 |  | 1,980,710
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 1,996,044 |  | 1,980,610
|  |  | 1,996,144 |  | 1,980,710
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GLENELLY VALLEY PROPERTIES LIMITED REGISTERED NUMBER: 09680598 BALANCE SHEET (CONTINUED) AS AT 30 SEPTEMBER 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 year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges her 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:
................................................ M M J Ward
Director
Date: 17 April 2026
The notes on pages 3 to 7 form part of these financial statements. Page 2
GLENELLY VALLEY PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. | General information
Glenelly Valley Properties Limited is private company limited by shares. The company is incorporated in England and Wales and its registered office is 27 Station Road, New Barnet, Barnet, Hertfordshire, EN5 1PH. The registered number is 09680598. 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 Sterling (£), which is the functional currency of the entity. 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 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 3
GLENELLY VALLEY PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.4 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 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 | 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 | 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
GLENELLY VALLEY PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.9 | 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. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments. Basic financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities. Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.
| 2.10 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting. Page 5
GLENELLY VALLEY PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
3. | Employees
| The Company has no employees other than the directors, who did not receive any remuneration (2024 - £NIL).
4. | Investment property
|  | Freehold investment property | Long term leasehold investment property | Total
|  | £ | £ | £
| Valuation |  |  |
| At 1 October 2024 | 840,000 | 877,370 | 1,717,370
| At 30 September 2025 | 840,000 | 877,370 | 1,717,370
The 2025 valuations were made by the director, on an open market value for existing use basis.
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 3,353 | 3,343
6. | Current asset investments
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Unlisted investments | 83,850 | 83,850
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GLENELLY VALLEY PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 244,314 | 473,548
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | 3,722 | 8,282
| Other creditors | 45,721 | 285,819
| Accruals and deferred income | 3,300 | 3,300
|  | 52,743 | 297,401
9. | Pension commitments
The company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £51,500 (2024: £31,000).
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