Caseware UK (AP4) 2025.0.111 2025.0.111 2025-10-31 2025-10-31 false 2024-11-01 No description of principal activity 1 1 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 00735656 2024-11-01 2025-10-31 00735656 2023-11-01 2024-10-31 00735656 2025-10-31 00735656 2024-10-31 00735656 c:Director2 2024-11-01 2025-10-31 00735656 d:ComputerEquipment 2024-11-01 2025-10-31 00735656 d:ComputerEquipment 2025-10-31 00735656 d:ComputerEquipment 2024-10-31 00735656 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 00735656 d:FreeholdInvestmentProperty 2025-10-31 00735656 d:FreeholdInvestmentProperty 2024-10-31 00735656 d:CurrentFinancialInstruments 2025-10-31 00735656 d:CurrentFinancialInstruments 2024-10-31 00735656 d:CurrentFinancialInstruments d:WithinOneYear 2025-10-31 00735656 d:CurrentFinancialInstruments d:WithinOneYear 2024-10-31 00735656 d:ShareCapital 2025-10-31 00735656 d:ShareCapital 2024-10-31 00735656 d:RetainedEarningsAccumulatedLosses 2025-10-31 00735656 d:RetainedEarningsAccumulatedLosses 2024-10-31 00735656 c:FRS102 2024-11-01 2025-10-31 00735656 c:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 00735656 c:FullAccounts 2024-11-01 2025-10-31 00735656 c:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 00735656 d:AcceleratedTaxDepreciationDeferredTax 2025-10-31 00735656 d:AcceleratedTaxDepreciationDeferredTax 2024-10-31 00735656 e:PoundSterling 2024-11-01 2025-10-31 iso4217:GBP xbrli:pure

Registered number: 00735656 TRAYLEN PROPERTY INVESTMENTS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 OCTOBER 2025
TRAYLEN PROPERTY INVESTMENTS LIMITED REGISTERED NUMBER:00735656
BALANCE SHEET AS AT 31 OCTOBER 2025
| 2025 | 2025 | 2024 | 2024
Note | £ | £ | £ | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 552 |  | 1,215
Investment property | 5 |  | 305,695 |  | 305,695
|  |  | 306,247 |  | 306,910
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 1,323 |  | 4,928 |
Cash at bank and in hand | 7 | 68,971 |  | 82,602 |
|  | 70,294 |  | 87,530 |
Creditors: amounts falling due within one year | 8 | (1,890) |  | (1,630) |
Net current assets |  |  | 68,404 |  | 85,900
Total assets less current liabilities |  |  | 374,651 |  | 392,810
Provisions for liabilities |  |  |  |  |
Deferred tax | 9 |  | (57,411) |  | (57,577)
Net assets |  |  | 317,240 |  | 335,233
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 317,140 |  | 335,133
|  |  | 317,240 |  | 335,233
Page 1
TRAYLEN PROPERTY INVESTMENTS LIMITED REGISTERED NUMBER:00735656
BALANCE SHEET (CONTINUED) AS AT 31 OCTOBER 2025 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 by:
................................................ E A J Traylen Wegg
Director
Date: 16 July 2026
The notes on pages 3 to 8 form part of these financial statements. Page 2
TRAYLEN PROPERTY INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
1. | General information
Traylen Property Investments Limited is Company limited by shares, domiciled in England, registered number 00735656. Its registered office and principal place of business is 30 North Street, Uppingham, Rutland, LE15 9QL. 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 | 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:
| 2.3 | Operating leases: the Company as lessor
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. Page 3
TRAYLEN PROPERTY INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.4 | 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 income 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 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 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, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Computer equipment | - | 33% |
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. Page 4
TRAYLEN PROPERTY INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.6 | Investment property
Investment property is carried at fair value determined annually by the Director and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any differences in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the Statement of Income and Retained Earnings.
| 2.7 | 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.
| 2.8 | 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. 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.
| 2.9 | 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. Increases in provisions are generally charged as an expense to profit or loss.
| 2.11 | 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 1 (2024 - 1).
Page 5
TRAYLEN PROPERTY INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
4. | Tangible fixed assets
|  | Computer equipment
|  | £
| Cost or valuation |
| At 1 November 2024 | 1,989
| At 31 October 2025 | 1,989
| Depreciation |
| At 1 November 2024 | 774
| Charge for the year | 663
| At 31 October 2025 | 1,437
| Net book value |
| At 31 October 2025 | 552
| At 31 October 2024 | 1,215
5. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 November 2024 | 305,695
| At 31 October 2025 | 305,695
The 2025 valuations were made by the director, on an open market value for existing use basis.
Page 6
TRAYLEN PROPERTY INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | - | 3,605
| Tax recoverable | 1,323 | 1,323
|  | 1,323 | 4,928
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 68,971 | 82,602
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other taxation and social security | 290 | 230
| Other creditors | 1,600 | 1,400
|  | 1,890 | 1,630
9. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | (57,577)
| Charged to profit or loss | 166
| At end of year | (57,411)
Page 7
TRAYLEN PROPERTY INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 9.Deferred taxation (continued)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (57,411) | (57,577)
|  | (57,411) | (57,577)
10. | Transactions with director
At 31 October 2025 there is a balance owing to the Company by the director of £Nil (2024: £3,605). This amount is included within other debtors in these Financial Statements.
Page 8