Caseware UK (AP4) 2025.0.111 2025.0.111 2025-09-30 2025-09-30 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2024-04-01 false The principal activity of the company continued to be that of other letting and operating of own or leased real estates 3 3 true true false 00617075 2024-04-01 2025-09-30 00617075 2023-04-01 2024-03-31 00617075 2025-09-30 00617075 2024-03-31 00617075 c:Director3 2024-04-01 2025-09-30 00617075 d:ComputerEquipment 2024-04-01 2025-09-30 00617075 d:ComputerEquipment 2025-09-30 00617075 d:ComputerEquipment 2024-03-31 00617075 d:FreeholdInvestmentProperty 2024-04-01 2025-09-30 00617075 d:FreeholdInvestmentProperty 2025-09-30 00617075 d:FreeholdInvestmentProperty 2024-03-31 00617075 d:FreeholdInvestmentProperty 2 2024-04-01 2025-09-30 00617075 d:CurrentFinancialInstruments 2025-09-30 00617075 d:CurrentFinancialInstruments 2024-03-31 00617075 d:CurrentFinancialInstruments d:WithinOneYear 2025-09-30 00617075 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 00617075 d:ShareCapital 2025-09-30 00617075 d:ShareCapital 2024-03-31 00617075 d:OtherMiscellaneousReserve 2025-09-30 00617075 d:OtherMiscellaneousReserve 2024-03-31 00617075 d:RetainedEarningsAccumulatedLosses 2025-09-30 00617075 d:RetainedEarningsAccumulatedLosses 2024-03-31 00617075 d:OtherDeferredTax 2025-09-30 00617075 d:OtherDeferredTax 2024-03-31 00617075 c:OrdinaryShareClass1 2024-04-01 2025-09-30 00617075 c:OrdinaryShareClass1 2025-09-30 00617075 c:FRS102 2024-04-01 2025-09-30 00617075 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-09-30 00617075 c:FullAccounts 2024-04-01 2025-09-30 00617075 c:PrivateLimitedCompanyLtd 2024-04-01 2025-09-30 00617075 2 2024-04-01 2025-09-30 00617075 f:PoundSterling 2024-04-01 2025-09-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 00617075 LIMROSE PROPERTIES LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 30 SEPTEMBER 2025
LIMROSE PROPERTIES LIMITED CONTENTS
| Page
Balance sheet | 1 - 2
Notes to the financial statements | 3 - 9
LIMROSE PROPERTIES LIMITED REGISTERED NUMBER: 00617075 BALANCE SHEET AS AT 30 SEPTEMBER 2025
|  | 30 September |  | 31 March
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investment property | 5 |  | 1,060,000 |  | 2,120,000
|  |  | 1,060,000 |  | 2,120,000
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 8,301 |  | 3,958 |
Cash at bank and in hand | 7 | 775,144 |  | 120,645 |
|  | 783,445 |  | 124,603 |
Creditors: amounts falling due within one year | 8 | (139,695) |  | (18,825) |
Net current assets |  |  | 643,750 |  | 105,778
Total assets less current liabilities |  |  | 1,703,750 |  | 2,225,778
Provisions for liabilities |  |  |  |  |
Deferred tax | 9 | (257,754) |  | (355,254) |
|  |  | (257,754) |  | (355,254)
Net assets |  |  | 1,445,996 |  | 1,870,524
Capital and reserves |  |  |  |  |
Called up share capital | 10 |  | 100 |  | 100
Non-distributable reserves |  |  | 826,568 |  | 1,119,068
Profit and loss account |  |  | 619,328 |  | 751,356
|  |  | 1,445,996 |  | 1,870,524
1
LIMROSE PROPERTIES LIMITED REGISTERED NUMBER: 00617075 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 period 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 profit and loss account 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 30 June 2026.
R J Crawford
Director
The notes on pages 3 to 9 form part of these financial statements. 2
LIMROSE PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025
1. | General information
Limrose Properties Limited is a private company, limited by shares, registered in England and Wales, registration number 00617075. The registered office address is 30 Winscombe Way, Stanmore, Middlesex, England, HA7 3AU. The principal activity of the company continued to be that of other letting and operating of own or leased real estates. During the period, the company extended its accounting reference date from 28 March 2025 to 28 September 2025. Consequently, the financial statements cover a period longer than 12 months. As a result, the comparative information, including the related notes, is not directly comparable. 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 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 company's functional and presentational currency is pound sterling. The following principal accounting policies have been applied:
| 2.2 | Turnover
Turnover 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. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
|  | Rental income
Rental income from operating leases is credited to profit or loss on a straight-line basis over the lease term. Amounts paid and payable as an incentive to sign an operating lease are recognised as a reduction to income over the lease term on a straight-line basis, unless another systematic basis is representative of the time pattern over which the lessor's benefit from the leased asset is diminished.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method. 3
LIMROSE PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.4 | Current and deferred taxation
The tax expense for the period 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 corporation 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. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet 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. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.5 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Computer equipment | - | 15% | reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.6 | Investment property
Investment property is carried at fair value determined annually either by external valuers or directors 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. 4
LIMROSE PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.7 | Debtors
Short-term debtors are measured at transaction price, 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.
| 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.
| 2.10 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Deferred tax liabilities are also presented within provisions but are measured in accordance with the accounting policy on taxation. Increases in provisions are generally charged as an expense to profit or loss.
| 2.11 | Financial instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from other third parties and loans to related parties.
| 2.12 | 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 period was 3 (2024 - 3)
5
LIMROSE PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025
4. | Tangible fixed assets
|  | Computer equipment
|  | £
| Cost or valuation |
| At 1 April 2024 | 2,169
| At 30 September 2025 | 2,169
| Depreciation |
| At 1 April 2024 | 2,169
| At 30 September 2025 | 2,169
| Net book value |
| At 30 September 2025 | -
| At 31 March 2024 | -
6
LIMROSE PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025
5. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 April 2024 | 2,120,000
| Disposals | (650,000)
| Fair value loss | (410,000)
| At 30 September 2025 | 1,060,000
| The fair value of the investment property has been determined using valuations carried out on 16 April 2025 and 28 May 2025 by independent chartered surveyors. The valuations were performed on an open market value basis, with reference to relevant market evidence.
| If the investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:
|  |  |  |  | 30 September | 31 March
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Historic cost | 8,280 | 645,679
6. | Debtors
|  |  |  |  | 30 September | 31 March
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 5,779 | 741
| Prepayments and accrued income | 2,522 | 3,217
|  | 8,301 | 3,958
7. | Cash and cash equivalents
|  |  |  |  | 30 September | 31 March
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 775,144 | 120,645
7
LIMROSE PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 30 September | 31 March
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | 3,125 | 5,076
| Other taxation and social security | 117,601 | -
| Other creditors | 310 | 389
| Accruals and deferred income | 18,659 | 13,360
|  | 139,695 | 18,825
9. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | (355,254)
| Charged to profit or loss | 97,500
| At end of year | (257,754)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 30 September | 31 March
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Fair value gains/losses | (257,754) | (355,254)
|  | 257,754 | 355,254
10. | Share capital
|  |  |  |  | 30 September | 31 March
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 Ordinary shares of £1.00 each | 100 | 100
8
LIMROSE PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 SEPTEMBER 2025
11. | Related party transactions
| Included within other creditors at the year end is an amount of £312 (2024 - £389) due to the directors. The loan is interest free and repayable on demand. Dividends amounting to £55,000 (2024 - £100,000) were paid to the directors.
9