Caseware UK (AP4) 2024.0.164 2024.0.164 2025-12-31 2025-12-31 2025-01-01 false No description of principal activity 1 false 1 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. SC708386 2025-01-01 2025-12-31 SC708386 2024-01-01 2024-12-31 SC708386 2025-12-31 SC708386 2024-12-31 SC708386 c:Director1 2025-01-01 2025-12-31 SC708386 c:RegisteredOffice 2025-01-01 2025-12-31 SC708386 d:Buildings 2025-01-01 2025-12-31 SC708386 d:Buildings 2025-12-31 SC708386 d:Buildings 2024-12-31 SC708386 d:Buildings d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 SC708386 d:Goodwill 2025-01-01 2025-12-31 SC708386 d:Goodwill 2025-12-31 SC708386 d:Goodwill 2024-12-31 SC708386 d:CurrentFinancialInstruments 2025-12-31 SC708386 d:CurrentFinancialInstruments 2024-12-31 SC708386 d:Non-currentFinancialInstruments 2025-12-31 SC708386 d:Non-currentFinancialInstruments 2024-12-31 SC708386 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 SC708386 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 SC708386 d:Non-currentFinancialInstruments d:AfterOneYear 2025-12-31 SC708386 d:Non-currentFinancialInstruments d:AfterOneYear 2024-12-31 SC708386 d:ShareCapital 2025-12-31 SC708386 d:ShareCapital 2024-12-31 SC708386 d:RetainedEarningsAccumulatedLosses 2025-12-31 SC708386 d:RetainedEarningsAccumulatedLosses 2024-12-31 SC708386 c:OrdinaryShareClass1 2025-01-01 2025-12-31 SC708386 c:OrdinaryShareClass1 2025-12-31 SC708386 c:OrdinaryShareClass1 2024-12-31 SC708386 c:FRS102 2025-01-01 2025-12-31 SC708386 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 SC708386 c:FullAccounts 2025-01-01 2025-12-31 SC708386 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC708386 d:Goodwill d:ExternallyAcquiredIntangibleAssets 2025-01-01 2025-12-31 SC708386 2 2025-01-01 2025-12-31 SC708386 d:Goodwill d:OwnedIntangibleAssets 2025-01-01 2025-12-31 SC708386 e:PoundSterling 2025-01-01 2025-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: SC708386 SEAN REILLY PROPERTY INVESTMENTS LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
SEAN REILLY PROPERTY INVESTMENTS LIMITED COMPANY INFORMATION
Director | Mr S Reilly
Registered number | SC708386
Registered office | SR House
| 18 Tom Johnston Road
| Dundee
| DD4 8XD
Accountants | EQ Accountants Limited
| Chartered Accountants
| Westby
| 64 West High Street
| Forfar
| Angus
| DD8 1BJ
SEAN REILLY PROPERTY INVESTMENTS LIMITED REGISTERED NUMBER: SC708386 STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
|  | £ |  | £
FIXED ASSETS |  |  |  |  |
Intangible assets |  |  | 15,300 |  | -
Tangible assets |  |  | 1,636,810 |  | 1,717,345
|  |  | 1,652,110 |  | 1,717,345
CURRENT ASSETS |  |  |  |  |
Debtors: amounts falling due within one year |  | 113,963 |  | 110,772 |
Cash at bank and in hand |  | 5,266 |  | 59,299 |
|  | 119,229 |  | 170,071 |
Creditors: amounts falling due within one year |  | (1,970,927) |  | (1,993,880) |
NET CURRENT LIABILITIES |  |  | (1,851,698) |  | (1,823,809)
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (199,588) |  | (106,464)
Creditors: amounts falling due after more than one year |  |  | (800,340) |  | (827,979)
NET LIABILITIES |  |  | (999,928) |  | (934,443)
CAPITAL AND RESERVES |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | (1,000,028) |  | (934,543)
|  |  | (999,928) |  | (934,443)
The director considers 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 director acknowledges his 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 on 25 June 2026.
Mr S Reilly
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SEAN REILLY PROPERTY INVESTMENTS LIMITED REGISTERED NUMBER: SC708386 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 DECEMBER 2025
Director
The notes on pages 3 to 7 form part of these financial statements. Page 2
SEAN REILLY PROPERTY INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | GENERAL INFORMATION
Sean Reilly Property Investments Limited is a private limited company, incorporated in Scotland with regsitration number SC708386. The registered office is SR House, 18 Tom Johnston Road, Dundee DD4 8XD. The financial statements are presented in Sterling which is the functional currency of the Company, 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 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 company has net liabilities and is dependant on continued support of the directors. The directorshave confirmed that they will continue to support the company for the foreseeable future.
| 2.3 | TURNOVER
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover 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. The following criteria must also be met before turnover is recognised: Rendering of services Turnover 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 turnover 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.
| 2.4 | INTEREST INCOME
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | 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.
| 2.6 | BORROWING COSTS
All borrowing costs are recognised in profit or loss in the year in which they are incurred. Page 3
SEAN REILLY PROPERTY INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2. ACCOUNTING POLICIES (CONTINUED)
| 2.7 | INTANGIBLE ASSETS
GOODWILL Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the Statement of Income and Retained Earnings over its useful economic life. OTHER INTANGIBLE ASSETS Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years. Page 4
SEAN REILLY PROPERTY INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2. ACCOUNTING POLICIES (CONTINUED)
| 2.8 | 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, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Freehold property | - | 5% |
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.
3. | EMPLOYEES
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
4. | INTANGIBLE ASSETS
|  | Bitcoin
|  | £
| Additions | 17,000
| At 31 December 2025 | 17,000
| Charge for the year on owned assets | 1,700
| At 31 December 2025 | 1,700
| NET BOOK VALUE |
| At 31 December 2025 | 15,300
| At 31 December 2024 | -
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SEAN REILLY PROPERTY INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | TANGIBLE FIXED ASSETS
|  | Freehold property
|  | £
| COST OR VALUATION |
| At 1 January 2025 | 1,931,171
| At 31 December 2025 | 1,931,171
| DEPRECIATION |
| At 1 January 2025 | 213,826
| Charge for the year on owned assets | 80,535
| At 31 December 2025 | 294,361
| NET BOOK VALUE |
| At 31 December 2025 | 1,636,810
| At 31 December 2024 | 1,717,345
Page 6
SEAN REILLY PROPERTY INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
6. | DEBTORS
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 37,283 | 35,953
| Other debtors | 76,175 | 73,068
| Prepayments and accrued income | 505 | 1,751
|  | 113,963 | 110,772
7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 392,576 | 387,513
| Trade creditors | - | 40,988
| Amounts owed to group undertakings | 1,463,128 | 1,540,655
| Other taxation and social security | 31,875 | 17,209
| Accruals and deferred income | 83,348 | 7,515
|  | 1,970,927 | 1,993,880
| Bannk loans are secured over the property held by the company.
8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 800,340 | 827,979
|  | 800,340 | 827,979
| Bank loans are secured over the property held by the company.
9. | SHARE CAPITAL
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | ALLOTTED, CALLED UP AND FULLY PAID |  |
|  | 100 (2024 - 100) Ordinary shares of £1.00 each | 100 | 100
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