Caseware UK (AP4) 2025.0.111 2025.0.111 2025-12-31 2025-12-31 true 2025-01-01 false Buying and selling of own real estate 1 1 false The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 13984868 2025-01-01 2025-12-31 13984868 2024-01-01 2024-12-31 13984868 2025-12-31 13984868 2024-12-31 13984868 c:Director1 2025-01-01 2025-12-31 13984868 d:FreeholdInvestmentProperty 2025-01-01 2025-12-31 13984868 d:FreeholdInvestmentProperty 2025-12-31 13984868 d:FreeholdInvestmentProperty 2024-12-31 13984868 d:FreeholdInvestmentProperty 2 2025-01-01 2025-12-31 13984868 d:CurrentFinancialInstruments 2025-12-31 13984868 d:CurrentFinancialInstruments 2024-12-31 13984868 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 13984868 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 13984868 d:ShareCapital 2025-12-31 13984868 d:ShareCapital 2024-12-31 13984868 d:RevaluationReserve 2025-12-31 13984868 d:RevaluationReserve 2024-12-31 13984868 d:RetainedEarningsAccumulatedLosses 2025-12-31 13984868 d:RetainedEarningsAccumulatedLosses 2024-12-31 13984868 d:AcceleratedTaxDepreciationDeferredTax 2025-12-31 13984868 d:AcceleratedTaxDepreciationDeferredTax 2024-12-31 13984868 d:TaxLossesCarry-forwardsDeferredTax 2025-12-31 13984868 d:TaxLossesCarry-forwardsDeferredTax 2024-12-31 13984868 c:OrdinaryShareClass1 2025-01-01 2025-12-31 13984868 c:OrdinaryShareClass1 2025-12-31 13984868 c:FRS102 2025-01-01 2025-12-31 13984868 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 13984868 c:FullAccounts 2025-01-01 2025-12-31 13984868 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 13984868 6 2025-01-01 2025-12-31 13984868 f:PoundSterling 2025-01-01 2025-12-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 13984868 EQUINOX REALTY LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
EQUINOX REALTY LIMITED
CONTENTS
| Page
Statement of Financial Position | 1 - 2
Notes to the Financial Statements | 3 - 6
EQUINOX REALTY LIMITED REGISTERED NUMBER:13984868
STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 300,000 |  | 250,000
Investment property | 5 |  | 712,000 |  | 750,000
|  |  | 1,012,000 |  | 1,000,000
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 839 |  | 1,897 |
Cash at bank and in hand |  | 3,362 |  | 1,464 |
|  | 4,201 |  | 3,361 |
Current liabilities |  |  |  |  |
Creditors: amounts falling due within one year | 7 | (1,080,214) |  | (1,007,132) |
Net current liabilities |  |  | (1,076,013) |  | (1,003,771)
Net liabilities |  |  | (64,013) |  | (3,771)
Capital and reserves |  |  |  |  |
Called up share capital | 9 |  | 100 |  | 100
Revaluation reserve |  |  | 11,850 |  | 11,850
Profit and loss account |  |  | (75,963) |  | (15,721)
|  |  | (64,013) |  | (3,771)
Page 1
EQUINOX REALTY LIMITED REGISTERED NUMBER:13984868
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 DECEMBER 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 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 4 August 2026.
M Shalam
Director
The notes on pages 3 to 6 form part of these financial statements. Page 2
EQUINOX REALTY LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Equinox Realty Limited is a private limited liability company registered in England and Wales. Its registered office address is at 5 Elstree Gate, Elstree Way, Borehamwood, Hertfordshire, WD6 1JD. The principal activity of the company is that of property investment. The company's functional and presentational currency is £ sterling. 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 | Going concern
At the reporting date the company has net current liabilities and net liabilities. The director has obtained assurance from a connected company under common control that funds will be made available to the company so that it will be able to carry on trading and meet its financial obligations as and when they fall due for at least twelve months from the date the accounts are approved. The accounts have therefore been prepared under the going concern basis.
| 2.3 | 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 reporting 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 reporting 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 reporting date. Page 3
EQUINOX REALTY LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.4 | 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 difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in Statement of Comprehensive Income.
| 2.5 | Valuation of investments
Investments in unlisted company shares, whose market value can be reliably determined, are remeasured to market value at each reporting 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.
| 2.6 | Basic Financial instruments
The company only enters into transactions that result in basic financial instruments such as trade and other debtors, trade and other creditors, cash at bank and in hand and loans with related parties. Trade debtors, other debtors and loans to related parties are recognised initially at the transaction price less attributable transaction costs. Trade creditors, other creditors and loans from related parties are recognised initially at transaction price plus attributable costs. Subsequently they are measured at amortised cost using the effective interest method, less any impairment losses in the case of trade and other debtors and loans to related parties. Cash at bank is represented by cash in hand and deposits with financial institutions.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
4. | Fixed asset investments
|  | Unlisted investments
|  | £
| Cost or valuation |
| At 1 January 2025 | 250,000
| Additions | 50,000
| At 31 December 2025 | 300,000
Page 4
EQUINOX REALTY LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 January 2025 | 750,000
| Additions at cost | 12,552
| Surplus on revaluation | (50,552)
| At 31 December 2025 | 712,000
The 2025 valuations were made by the director, on an open market value for existing use basis. On a historical cost basis, these would have been included at an original cost of £746,752 (2024 - £734,200).
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Prepayments and accrued income | 839 | 776
| Deferred taxation | - | 1,121
|  | 839 | 1,897
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other creditors | 1,077,814 | 1,002,813
| Accruals and deferred income | 2,400 | 4,319
|  | 1,080,214 | 1,007,132
Page 5
EQUINOX REALTY LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
8. | Deferred taxation
|  | 2025
|  | £
| At 1 January 2025 | 1,121
| Charged to profit or loss | 3,950
| Utilised in year | (5,071)
| At 31 December 2025 | -
| The deferred tax asset is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Fair value movements | - | (3,950)
| Tax losses carried forward | - | 5,071
|  | - | 1,121
9. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 Ordinary shares of £1 each | 100 | 100
Page 6