Caseware UK (AP4) 2025.0.111 2025.0.111 2025-09-30 2025-09-30 Buying and selling of real estate.false 3 false false 2024-10-01 3 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 06620337 2024-10-01 2025-09-30 06620337 2023-10-01 2024-09-30 06620337 2025-09-30 06620337 2024-09-30 06620337 c:Director2 2024-10-01 2025-09-30 06620337 c:Director3 2024-10-01 2025-09-30 06620337 d:CurrentFinancialInstruments 2025-09-30 06620337 d:CurrentFinancialInstruments 2024-09-30 06620337 d:CurrentFinancialInstruments d:WithinOneYear 2025-09-30 06620337 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 06620337 d:ShareCapital 2025-09-30 06620337 d:ShareCapital 2024-09-30 06620337 d:RetainedEarningsAccumulatedLosses 2025-09-30 06620337 d:RetainedEarningsAccumulatedLosses 2024-09-30 06620337 c:FRS102 2024-10-01 2025-09-30 06620337 c:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 06620337 c:FullAccounts 2024-10-01 2025-09-30 06620337 c:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 06620337 6 2024-10-01 2025-09-30 06620337 e:PoundSterling 2024-10-01 2025-09-30 iso4217:GBP xbrli:pure

Registered number: 06620337 PROPERTY ENTERPRISES FUNDUSZ LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 SEPTEMBER 2025
PROPERTY ENTERPRISES FUNDUSZ LIMITED REGISTERED NUMBER: 06620337 BALANCE SHEET AS AT 30 SEPTEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 266,622 |  | 266,622
|  |  | 266,622 |  | 266,622
Current assets |  |  |  |  |
Cash at bank and in hand | 5 | 6,042 |  | 6,042 |
|  | 6,042 |  | 6,042 |
Creditors: amounts falling due within one year | 6 | (505,016) |  | (501,857) |
Net current liabilities |  |  | (498,974) |  | (495,815)
Total assets less current liabilities |  |  | (232,352) |  | (229,193)
Net liabilities |  |  | (232,352) |  | (229,193)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | (232,452) |  | (229,293)
|  |  | (232,352) |  | (229,193)
Page 1
PROPERTY ENTERPRISES FUNDUSZ LIMITED REGISTERED NUMBER: 06620337 BALANCE SHEET (CONTINUED) AS AT 30 SEPTEMBER 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 19 June 2026.
O B Tamary | E Houri
Director | Director
The notes on pages 3 to 6 form part of these financial statements. Page 2
PROPERTY ENTERPRISES FUNDUSZ LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. | General information
Property Enterprises Fundusz Limited is a company limited by shares, incorporated in England and Wales. The principal activity of the company was investment in an overseas property investment company. 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 | Going concern
The directors consider that the company has sufficient funding for the foreseeable future in the form of director and connected party support. The financial statements have therefore been prepared as a going concern on the basis that the company is expected to continue in operational existence for the foreseeable future.
| 2.3 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.4 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of comprehensive income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.
| 2.5 | Associates and joint ventures
Associates and Joint Ventures are held at cost less 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. Page 3
PROPERTY ENTERPRISES FUNDUSZ LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.7 | 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 3 (2024 - 3).
Page 4
PROPERTY ENTERPRISES FUNDUSZ LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
4. | Fixed asset investments
|  | Investments in associates
|  | £
| Cost or valuation |
| At 1 October 2024 | 266,622
| At 30 September 2025 | 266,622
Page 5
PROPERTY ENTERPRISES FUNDUSZ LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
5. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 6,042 | 6,042
|  | 6,042 | 6,042
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other loans | 503,216 | 500,057
| Other creditors | 1,800 | 1,800
|  | 505,016 | 501,857
7. | Related party transactions
| At the balance sheet date the company owed £503,216 (2024: £500,057) to its parent company. Interest was payable on these balances during the year totalling £nil (2024: £nil).
8. | Controlling party
The company is controlled by Queensway Associates Limited, a company incorporated in England and Wales.
Page 6