Caseware UK (AP4) 2024.0.164 2024.0.164 2025-12-31 2025-12-31 2026-05-19 2025-01-01 false No description of principal activity 3 3 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC789524 2025-01-01 2025-12-31 SC789524 2023-11-16 2024-12-31 SC789524 2025-12-31 SC789524 2024-12-31 SC789524 c:Director1 2025-01-01 2025-12-31 SC789524 c:Director2 2025-01-01 2025-12-31 SC789524 c:Director3 2025-01-01 2025-12-31 SC789524 c:RegisteredOffice 2025-01-01 2025-12-31 SC789524 d:FreeholdInvestmentProperty 2025-01-01 2025-12-31 SC789524 d:FreeholdInvestmentProperty 2025-12-31 SC789524 d:FreeholdInvestmentProperty 2024-12-31 SC789524 d:CurrentFinancialInstruments 2025-12-31 SC789524 d:CurrentFinancialInstruments 2024-12-31 SC789524 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 SC789524 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 SC789524 d:ShareCapital 2025-12-31 SC789524 d:ShareCapital 2024-12-31 SC789524 d:RetainedEarningsAccumulatedLosses 2025-12-31 SC789524 d:RetainedEarningsAccumulatedLosses 2024-12-31 SC789524 c:OrdinaryShareClass1 2025-01-01 2025-12-31 SC789524 c:OrdinaryShareClass1 2025-12-31 SC789524 c:OrdinaryShareClass1 2024-12-31 SC789524 c:FRS102 2025-01-01 2025-12-31 SC789524 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 SC789524 c:FullAccounts 2025-01-01 2025-12-31 SC789524 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC789524 e:PoundSterling 2025-01-01 2025-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: SC789524 CORMIE CULLEN LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
CORMIE CULLEN LIMITED COMPANY INFORMATION
Directors | Mr J D Cullen
| Mrs L K Cullen
| Mr T C Cullen
Registered number | SC789524
Registered office | 1 East Albert Road
| Kirkcaldy
| KY11HJ
Accountants | EQ Accountants Limited
| Chartered Accountants
| Pentland House
| Saltire Centre
| Glenrothes
| Fife
| KY6 2AH
CORMIE CULLEN LIMITED REGISTERED NUMBER: SC789524 STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |  |
Investment property | 4 |  | 479,024 |  | 116,544
|  |  | 479,024 |  | 116,544
Current assets |  |  |  |  |
Debtors: amounts falling due within one year |  | 3,348 |  | - |
Cash at bank and in hand |  | 45,749 |  | 49,061 |
|  | 49,097 |  | 49,061 |
Creditors: amounts falling due within one year | 6 | (512,916) |  | (142,500) |
Net current liabilities |  |  | (463,819) |  | (93,439)
Total assets less current liabilities |  |  | 15,205 |  | 23,105
Net assets |  |  | 15,205 |  | 23,105
Capital and reserves |  |  |  |  |
Called up share capital | 7 |  | 100 |  | 100
Profit and loss account |  |  | 15,105 |  | 23,005
|  |  | 15,205 |  | 23,105
Page 1
CORMIE CULLEN LIMITED REGISTERED NUMBER: SC789524 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 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:
Mrs L K Cullen
Director
Date: 19 May 2026
The notes on pages 3 to 6 form part of these financial statements. Page 2
CORMIE CULLEN LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
The Company is a private company limited by shares and incorporated in Scotland, Registration Number SC789524. The registered office address is 1 East Albert Road, Kirkcaldy, Scotland, KY1 1HJ. The financial statements are presented in Sterling which is the functional currency of the Company and rounded to the nearest £. 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. 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. Page 3
CORMIE CULLEN LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.3 | 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 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.
| 2.4 | 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.
3. | Employees
The average monthly number of employees, including directors, during the period was 3 (2024 - 3) Page 4
CORMIE CULLEN LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 January 2025 | 116,544
| Additions at cost | 362,480
| At 31 December 2025 | 479,024
The 2025 valuations were made by the directors, on an open market value for existing use basis.
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Prepayments and accrued income | 1,495 | -
| Deferred taxation | 1,853 | -
|  | 3,348 | -
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 1,712 | -
| Other taxation and social security | - | 5,396
| Other creditors | 507,604 | 135,604
| Accruals and deferred income | 3,600 | 1,500
|  | 512,916 | 142,500
Page 5
CORMIE CULLEN LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
7. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 - 100) Ordinary shares of £1.00 each | 100 | 100
Page 6