Caseware UK (AP4) 2024.0.164 2024.0.164 2025-04-30 2025-04-30 2024-05-01 false Other letting and operating of own or leased real estate 2 2 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 13367022 2024-05-01 2025-04-30 13367022 2023-05-01 2024-04-30 13367022 2025-04-30 13367022 2024-04-30 13367022 c:Director1 2024-05-01 2025-04-30 13367022 d:FreeholdInvestmentProperty 2024-05-01 2025-04-30 13367022 d:FreeholdInvestmentProperty 2025-04-30 13367022 d:FreeholdInvestmentProperty 2024-04-30 13367022 d:CurrentFinancialInstruments 2025-04-30 13367022 d:CurrentFinancialInstruments 2024-04-30 13367022 d:CurrentFinancialInstruments d:WithinOneYear 2025-04-30 13367022 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 13367022 d:ShareCapital 2025-04-30 13367022 d:ShareCapital 2024-04-30 13367022 d:RetainedEarningsAccumulatedLosses 2025-04-30 13367022 d:RetainedEarningsAccumulatedLosses 2024-04-30 13367022 c:OrdinaryShareClass1 2024-05-01 2025-04-30 13367022 c:OrdinaryShareClass1 2025-04-30 13367022 c:OrdinaryShareClass1 2024-04-30 13367022 c:FRS102 2024-05-01 2025-04-30 13367022 c:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 13367022 c:FullAccounts 2024-05-01 2025-04-30 13367022 c:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 13367022 e:PoundSterling 2024-05-01 2025-04-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 13367022 SQUIDMOLE LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 APRIL 2025
SQUIDMOLE LIMITED REGISTERED NUMBER: 13367022 BALANCE SHEET AS AT 30 APRIL 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investment property | 4 |  | 2,244,200 |  | 1,457,100
|  |  | 2,244,200 |  | 1,457,100
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 3,080 |  | 3,080 |
Cash at bank and in hand | 6 | 2,531 |  | 5,933 |
|  | 5,611 |  | 9,013 |
Creditors: amounts falling due within one year | 7 | (2,310,516) |  | (1,508,075) |
Net current liabilities |  |  | (2,304,905) |  | (1,499,062)
Total assets less current liabilities |  |  | (60,705) |  | (41,962)
Net liabilities |  |  | (60,705) |  | (41,962)
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 100 |  | 100
Profit and loss account |  |  | (60,805) |  | (42,062)
|  |  | (60,705) |  | (41,962)
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 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 by: Page 1
SQUIDMOLE LIMITED REGISTERED NUMBER: 13367022 BALANCE SHEET (CONTINUED) AS AT 30 APRIL 2025
D J Smith
Director
Date: 27 March 2026
The notes on pages 3 to 6 form part of these financial statements. Page 2
SQUIDMOLE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
1. | General information
Squidmole Limited is a private company limited by shares and incorporated in England and Wales. The address of the registered office is 3 Stradella Road, London, United Kingdom, SE24 9HN The principal activity of the company during the year has been that of rental property. 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 and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liabilities Partnerships'. 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 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
| 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. Page 3
SQUIDMOLE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.5 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 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. 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.
| 2.9 | 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 2 (2024 - 2).
Page 4
SQUIDMOLE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
4. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 May 2024 | 1,457,100
| Additions at cost | 787,100
| At 30 April 2025 | 2,244,200
The 2025 valuations were made by the Directors, on an open market value basis.
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 2,980 | 2,980
| Called up share capital not paid | 100 | 100
|  | 3,080 | 3,080
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 2,531 | 5,933
|  | 2,531 | 5,933
Page 5
SQUIDMOLE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 1,406,446 | 920,005
| Other creditors | 901,910 | 585,910
| Accruals | 2,160 | 2,160
|  | 2,310,516 | 1,508,075
8. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 - 100) Ordinary shares of £1.00 each | 100 | 100
9. | Controlling party
The directors are the ultimate controlling party of the company by virtue of their shareholdings.
Page 6