Caseware UK (AP4) 2024.0.164 2024.0.164 2025-12-31 2025-12-31 4 2025-01-01 false Other letting and operating of own or leased real estate 4 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 09604929 2025-01-01 2025-12-31 09604929 2024-01-01 2024-12-31 09604929 2025-12-31 09604929 2024-12-31 09604929 2024-01-01 09604929 c:Director1 2025-01-01 2025-12-31 09604929 d:FreeholdInvestmentProperty 2025-12-31 09604929 d:FreeholdInvestmentProperty 2024-12-31 09604929 d:CurrentFinancialInstruments 2025-12-31 09604929 d:CurrentFinancialInstruments 2024-12-31 09604929 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 09604929 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 09604929 d:ShareCapital 2025-12-31 09604929 d:ShareCapital 2024-12-31 09604929 d:InvestmentPropertiesRevaluationReserve 2025-12-31 09604929 d:InvestmentPropertiesRevaluationReserve 2024-12-31 09604929 d:RetainedEarningsAccumulatedLosses 2025-12-31 09604929 d:RetainedEarningsAccumulatedLosses 2024-12-31 09604929 c:OrdinaryShareClass2 2025-01-01 2025-12-31 09604929 c:OrdinaryShareClass2 2025-12-31 09604929 c:OrdinaryShareClass3 2025-01-01 2025-12-31 09604929 c:OrdinaryShareClass3 2025-12-31 09604929 c:OrdinaryShareClass4 2025-01-01 2025-12-31 09604929 c:OrdinaryShareClass4 2025-12-31 09604929 c:OrdinaryShareClass5 2025-01-01 2025-12-31 09604929 c:OrdinaryShareClass5 2025-12-31 09604929 c:FRS102 2025-01-01 2025-12-31 09604929 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 09604929 c:FullAccounts 2025-01-01 2025-12-31 09604929 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 09604929 d:AcceleratedTaxDepreciationDeferredTax 2025-12-31 09604929 d:AcceleratedTaxDepreciationDeferredTax 2024-12-31 09604929 e:PoundSterling 2025-01-01 2025-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 09604929 MERIDIAN PROPERTY ASSOCIATES LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
MERIDIAN PROPERTY ASSOCIATES LIMITED REGISTERED NUMBER: 09604929 STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note | £ | £ | £ | £
Fixed assets |  |  |  |  |
Investment property | 4 |  | 700,000 |  | 700,000
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 228 |  | 269 |
Cash at bank and in hand | 6 | 4,176 |  | 4,532 |
|  | 4,404 |  | 4,801 |
Creditors: amounts falling due within one year | 7 | (284,837) |  | (284,673) |
Net current liabilities |  |  | (280,433) |  | (279,872)
Total assets less current liabilities |  |  | 419,567 |  | 420,128
Provisions for liabilities |  |  |  |  |
Deferred tax | 8 |  | (76,315) |  | (76,315)
Net assets |  |  | 343,252 |  | 343,813
Capital and reserves |  |  |  |  |
Called up share capital | 9 |  | 100 |  | 100
Investment property reserve |  |  | 257,374 |  | 257,374
Profit and loss account |  |  | 85,778 |  | 86,339
|  |  | 343,252 |  | 343,813
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MERIDIAN PROPERTY ASSOCIATES LIMITED REGISTERED NUMBER: 09604929 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 DECEMBER 2025 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 on 28 April 2026.
P M Lockwood
Director
The notes on pages 3 to 7 form part of these financial statements. Page 2
MERIDIAN PROPERTY ASSOCIATES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Meridian Property Associates Limited is a company limited by shares, incorporated in England and Wales. The address of the registered office is 84 Staines Road, Laleham, Staines-Upon-Thames, Middlesex, TW18 2ST. The principal activity of the company during the year was that of property rental. 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 following principal accounting policies have been applied:
| 2.2 | Going concern
The financial statements have been prepared on a going concern basis notwithstanding the Statement of financial position presenting net current liabilities of £280,433 (2024 - £279,872) which includes amounts due to directors of £275,168 (2024 - £275,168). The directors have provided an undertaking that they will continue to support the company for the foreseeable future to enable the company to meet its liabilities as they fall due, and for a period of not less than twelve months from the date of approval these financial statements. The going concern basis is therefore deemed to be appropriate.
| 2.3 | 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 year in which the services are provided 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 reporting date can be measured reliably; and • the costs incurred and the costs to complete the contract can be measured reliably. Revenue represents rents receivable in respect of properties held by the company relating to the accounting period. Page 3
MERIDIAN PROPERTY ASSOCIATES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.4 | Investment property
Investment properties are properties held to earn rent and or capital appreciation. Investment properties are initially measured at cost, including transaction costs. Subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of the investment properties are included in the Statement of comprehensive income in the year in which they arise.
| 2.5 | 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.
| 2.6 | 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.
| 2.7 | Creditors
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.
| 2.8 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in the Statement of comprehensive income 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 reporting 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 reporting 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 reporting date. Page 4
MERIDIAN PROPERTY ASSOCIATES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.9 | 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.
3. | Employees
The average monthly number of employees, including directors, during the year was 4 (2024 - 4).
4. | Investment property
|  | Land and building
|  | £
| Valuation |
| At 1 January 2025 | 700,000
| At 31 December 2025 | 700,000
The 2025 valuations were made by directors, on an open market value for existing use basis.
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Prepayments and accrued income | 228 | 269
|  | 228 | 269
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 4,176 | 4,532
|  | 4,176 | 4,532
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MERIDIAN PROPERTY ASSOCIATES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | 5,836 | 5,682
| Other taxation and social security | 1,833 | 1,823
| Other creditors | 275,168 | 275,168
| Accruals and deferred income | 2,000 | 2,000
|  | 284,837 | 284,673
8. | Deferred taxation
|  | 2025 | 2024
|  | £ | £
| At beginning of year | 76,315 | 32,565
| Charged to the Statement of comprehensive income | - | 43,750
| At end of year | 76,315 | 76,315
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Taxable gain on sale of property | 76,315 | 76,315
|  | 76,315 | 76,315
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MERIDIAN PROPERTY ASSOCIATES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
9. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 25 Ordinary A shares of £1 each | 25 | 25
|  | 25 Ordinary B shares of £1 each | 25 | 25
|  | 25 Ordinary C shares of £1 each | 25 | 25
|  | 25 Ordinary D shares of £1 each | 25 | 25
|  |  | 100 | 100
| The A, B, C, and D Ordinary shares allow dividends at different rates to be declared on each class of Ordinary shares, but rank pari passu in all other aspects.
10. | Related party transactions
| At the year end, the amount due to directors of the company was £275,168 (2024 - £275,168). During the year rent of £36,800 (2024 - £36,800) was received from Meridian Freight Services Limited, a company with a common director.
11. | Controlling party
The ultimate controlling parties are the directors by virtue of their majority shareholding in the company.
Page 7