Caseware UK (AP4) 2025.0.111 2025.0.111 2025-12-31 2025-12-31 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.Holding company 1 2025-01-01 true false true 1 false SC475721 2025-01-01 2025-12-31 SC475721 2024-01-01 2024-12-31 SC475721 2025-12-31 SC475721 2024-12-31 SC475721 c:CompanySecretary1 2025-01-01 2025-12-31 SC475721 c:Director1 2025-01-01 2025-12-31 SC475721 c:RegisteredOffice 2025-01-01 2025-12-31 SC475721 d:ShareCapital 2025-12-31 SC475721 d:ShareCapital 2024-12-31 SC475721 d:RevaluationReserve 2025-12-31 SC475721 d:RevaluationReserve 2024-12-31 SC475721 d:OtherMiscellaneousReserve 2025-12-31 SC475721 d:OtherMiscellaneousReserve 2024-12-31 SC475721 c:OrdinaryShareClass1 2025-01-01 2025-12-31 SC475721 c:OrdinaryShareClass1 2025-12-31 SC475721 c:OrdinaryShareClass1 2024-12-31 SC475721 c:FRS102 2025-01-01 2025-12-31 SC475721 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 SC475721 c:FullAccounts 2025-01-01 2025-12-31 SC475721 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC475721 d:Subsidiary1 2025-01-01 2025-12-31 SC475721 d:Subsidiary1 1 2025-01-01 2025-12-31 SC475721 6 2025-01-01 2025-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: SC475721 LEMURIAN ESTATES LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
LEMURIAN ESTATES LIMITED
COMPANY INFORMATION
Director | M J Simpson
Company secretary | Brodies Secretarial Services Limited
Registered number | SC475721
Registered office | 12 Rubislaw Terrace Lane
| Aberdeen
| AB10 1XF
Accountants | AAB
| Kingshill View
| Prime Four Business Park
| Kingswells
| Aberdeen
| AB15 8PU
LEMURIAN ESTATES LIMITED
CONTENTS
| Page
Director's responsibilities statement | 1
Balance sheet | 2
Notes to the financial statements | 3 - 5
LEMURIAN ESTATES LIMITED
DIRECTOR'S RESPONSIBILITIES STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2025 The director is responsible for preparing the Director's report and the financial statements in accordance with applicable law and regulations. Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the Company and of the profit or loss of the Company for that period. In preparing these financial statements, the director is required to: ∙select suitable accounting policies for the Company's financial statements and then apply them consistently; ∙make judgments and accounting estimates that are reasonable and prudent; ∙prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business. The director is responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and to enable him to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Page 1
LEMURIAN ESTATES LIMITED REGISTERED NUMBER:SC475721
BALANCE SHEET AS AT 31 DECEMBER 2025
| 2025 | 2024
Note | £ | £
Fixed assets |  |  |
Investments | 4 | 2,397,934 | 2,397,934
|  | 2,397,934 | 2,397,934
Total assets less current liabilities |  | 2,397,934 | 2,397,934
Net assets |  | 2,397,934 | 2,397,934
Capital and reserves |  |  |
Called up share capital | 5 | 4,004 | 4,004
Revaluation reserve |  | 2,332,161 | 2,332,161
Other reserves |  | 61,769 | 61,769
|  | 2,397,934 | 2,397,934
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 by:
M J Simpson
Director
Date: 6 August 2026
The notes on pages 3 to 5 form part of these financial statements. Page 2
LEMURIAN ESTATES LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Lemurian Estates Limited is a limited liability company incorporated in Scotland. The registered office is 12 Rubislaw Terrace Lane, Aberdeen, AB10 1XF. The company was dormant throughout the financial period. 2.Accounting policies
| 2.1 | Going concern
The directors, having made due and careful enquiry and preparing forecasts, are of the opinion that the company has adequate working capital to execute its operations over the next 12 months. The directors, therefore, have made an informed judgement, at the time of approving the financial statements, that there is a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. As a result, the directors have continued to adopt the going concern basis of accounting in preparing the annual financial statements.
| 2.2 | 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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The following principal accounting policies have been applied:
| 2.3 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.4 | Deferred tax
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. Page 3
LEMURIAN ESTATES LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 January 2025 | 6,278,890
| At 31 December 2025 | 6,278,890
| Impairment |
| At 1 January 2025 | 3,880,956
| At 31 December 2025 | 3,880,956
| Net book value |
| At 31 December 2025 | 2,397,934
| At 31 December 2024 | 2,397,934
| Subsidiary undertaking
| The following was a subsidiary undertaking of the Company:
| Name | Registered office | Class of shares | Holding
| Lemuria Enterprises Limited | 12 Rubislaw Terrace Lane, Aberdeen | Ordinary | 100%
Page 4
LEMURIAN ESTATES LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 4,004 (2024 - 4,004) Ordinary Shares shares of £1.00 each | 4,004 | 4,004
6. | Related party transactions
| During the year the company received dividends from its subsidiary totalling £9,000 (2024 - £28,000) and paid dividends to the director totalling £9,000 (2024 - £28,000). No amounts were outstanding at the year end.
Page 5