Caseware UK (AP4) 2025.0.111 2025.0.111 2025-07-31 2025-07-31 true 1 2024-08-01 false No description of principal activity 1 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 12056781 2024-08-01 2025-07-31 12056781 2023-08-01 2024-07-31 12056781 2025-07-31 12056781 2024-07-31 12056781 c:Director1 2024-08-01 2025-07-31 12056781 d:Buildings 2024-08-01 2025-07-31 12056781 d:Buildings 2025-07-31 12056781 d:Buildings 2024-07-31 12056781 d:FreeholdInvestmentProperty 2024-08-01 2025-07-31 12056781 d:FreeholdInvestmentProperty 2025-07-31 12056781 d:FreeholdInvestmentProperty 2024-07-31 12056781 d:FreeholdInvestmentProperty 2 2024-08-01 2025-07-31 12056781 d:CurrentFinancialInstruments 2025-07-31 12056781 d:CurrentFinancialInstruments 2024-07-31 12056781 d:Non-currentFinancialInstruments 2025-07-31 12056781 d:Non-currentFinancialInstruments 2024-07-31 12056781 d:CurrentFinancialInstruments d:WithinOneYear 2025-07-31 12056781 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 12056781 d:Non-currentFinancialInstruments d:AfterOneYear 2025-07-31 12056781 d:Non-currentFinancialInstruments d:AfterOneYear 2024-07-31 12056781 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2025-07-31 12056781 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-07-31 12056781 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2025-07-31 12056781 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-07-31 12056781 d:ShareCapital 2025-07-31 12056781 d:ShareCapital 2024-07-31 12056781 d:RetainedEarningsAccumulatedLosses 2024-08-01 2025-07-31 12056781 d:RetainedEarningsAccumulatedLosses 2025-07-31 12056781 d:RetainedEarningsAccumulatedLosses 2024-07-31 12056781 d:OtherDeferredTax 2025-07-31 12056781 d:OtherDeferredTax 2024-07-31 12056781 c:FRS102 2024-08-01 2025-07-31 12056781 c:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 12056781 c:FullAccounts 2024-08-01 2025-07-31 12056781 c:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 12056781 2 2024-08-01 2025-07-31 12056781 f:PoundSterling 2024-08-01 2025-07-31 iso4217:GBP xbrli:pure

Registered number: 12056781 SABEERS ESTATES LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 JULY 2025
SABEERS ESTATES LIMITED REGISTERED NUMBER: 12056781 BALANCE SHEET AS AT 31 JULY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 105,169 |  | 109,349
Investment property | 5 |  | 6,094,707 |  | 5,265,000
|  |  | 6,199,876 |  | 5,374,349
Current assets |  |  |  |  |
Cash at bank and in hand | 6 | 25,316 |  | 7,966 |
|  | 25,316 |  | 7,966 |
Creditors: amounts falling due within one year | 7 | (941,466) |  | (875,986) |
Net current liabilities |  |  | (916,150) |  | (868,020)
Total assets less current liabilities |  |  | 5,283,726 |  | 4,506,329
Creditors: amounts falling due after more than one year | 8 |  | (3,873,729) |  | (3,393,683)
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (281,996) |  | (244,496) |
|  |  | (281,996) |  | (244,496)
Net assets |  |  | 1,128,001 |  | 868,150
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 133,000 |  | 133,000
Profit and loss account | 11 |  | 995,001 |  | 735,150
|  |  | 1,128,001 |  | 868,150
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 her 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. Page 1
SABEERS ESTATES LIMITED REGISTERED NUMBER: 12056781 BALANCE SHEET (CONTINUED) AS AT 31 JULY 2025 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 15 July 2026.
Shazia Sabir Raja
Director
The notes on pages 3 to 10 form part of these financial statements. Page 2
SABEERS ESTATES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 1.Accounting policies
| 1.1 | 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:
| 1.2 | 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.
| 1.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 1.4 | 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.
| 1.5 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred. Page 3
SABEERS ESTATES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 1.Accounting policies (continued)
| 1.6 | 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.
| 1.7 | 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 | - | Property is not depreciated
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
SABEERS ESTATES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 1.Accounting policies (continued)
| 1.8 | 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.
| 1.9 | 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.
| 1.10 | 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.
| 1.11 | 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. Page 5
SABEERS ESTATES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
2. | Judgments in applying accounting policies and key sources of estimation uncertainty
In the application of the company's accounting policies management is required to make judgements, estimates and assumptions about the carrying value of assets and liabilities that are not readily ascertainable from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual outcomes may differ from these estimates. The estimates and underlying assumptions are reviewed on a continuing basis. Revisions to accounting estimates are recognised in the period in which the estimates are revised. The key areas of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are described below: Accrued Expenditure The company includes a provision for invoices which are yet to be received from and amounts paid in advance to suppliers. These provisions are estimated based upon the expected values of the invoices which are issued and services received following the period end. Property Valuation The company's valuation of the properties is determined annually by the director, taking into account the current market rents and 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 year was 1 (2024 - 1).
Page 6
SABEERS ESTATES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
4. | Tangible fixed assets
|  | Freehold property
|  | £
| Cost or valuation |
| At 1 August 2024 | 109,349
| Disposals | (4,180)
| At 31 July 2025 | 105,169
| Net book value |
| At 31 July 2025 | 105,169
| At 31 July 2024 | 109,349
Page 7
SABEERS ESTATES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
5. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 August 2024 | 5,265,000
| Additions at cost | 679,707
| Surplus on revaluation | 150,000
| At 31 July 2025 | 6,094,707
| Comprising |
| Cost | 4,966,723
| Annual revaluation surplus/(deficit): |
| 2024 | 977,984
| 2025 | 150,000
| At 31 July 2025 | 6,094,707
The 2025 valuations were made by a director, on an open market value for existing use basis.
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 25,316 | 7,966
|  | 25,316 | 7,966
Page 8
SABEERS ESTATES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 4,060 | 4,746
| Corporation tax | 49,117 | 2,473
| Other creditors | 883,189 | 863,667
| Accruals and deferred income | 5,100 | 5,100
|  | 941,466 | 875,986
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 3,302,036 | 2,810,246
| Other loans | 571,693 | 583,437
|  | 3,873,729 | 3,393,683
| The bank loans have been secured against the properties owned by the company.
9. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due 1-2 years |  |
| Bank loans | 3,302,036 | 2,810,246
| Other loans | 536,745 | 548,489
|  | 3,838,781 | 3,358,735
| Amounts falling due 2-5 years |  |
| Other loans | 34,949 | 34,949
|  | 34,949 | 34,949
|  | 3,873,730 | 3,393,684
Page 9
SABEERS ESTATES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
10. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | (244,496)
| Charged to profit or loss | (37,500)
| At end of year | (281,996)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Investment property fair value movement | (281,996) | (244,496)
|  | (281,996) | (244,496)
11. | Reserves
Profit and loss account The profit and loss account consists of distributable reserves of £282,013 (2024 - £1,662) and £845,988 (2024 - £733,488) of non distributable reserves.
12. | Related party transactions
| At the balance sheet date the director, Shazia Sabir Raja was owed £859,747 (2024: £833,882). No interest was charged on this loan.
Page 10