Caseware UK (AP4) 2025.0.111 2025.0.111 2026-03-31 2026-03-31 false 1 false 2 No description of principal activity false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2025-04-01 SC094653 2025-04-01 2026-03-31 SC094653 2024-04-01 2025-03-31 SC094653 2026-03-31 SC094653 2025-03-31 SC094653 c:Director1 2025-04-01 2026-03-31 SC094653 d:CurrentFinancialInstruments 2026-03-31 SC094653 d:CurrentFinancialInstruments 2025-03-31 SC094653 d:CurrentFinancialInstruments d:WithinOneYear 2026-03-31 SC094653 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 SC094653 d:ShareCapital 2026-03-31 SC094653 d:ShareCapital 2025-03-31 SC094653 d:RetainedEarningsAccumulatedLosses 2026-03-31 SC094653 d:RetainedEarningsAccumulatedLosses 2025-03-31 SC094653 c:OrdinaryShareClass1 2025-04-01 2026-03-31 SC094653 c:OrdinaryShareClass1 2026-03-31 SC094653 c:OrdinaryShareClass1 2025-03-31 SC094653 c:FRS102 2025-04-01 2026-03-31 SC094653 c:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 SC094653 c:FullAccounts 2025-04-01 2026-03-31 SC094653 c:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 SC094653 2 2025-04-01 2026-03-31 SC094653 6 2025-04-01 2026-03-31 SC094653 e:PoundSterling 2025-04-01 2026-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: SC094653 RICE PROPERTIES LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2026
RICE PROPERTIES LIMITED REGISTERED NUMBER: SC094653 BALANCE SHEET AS AT 31 MARCH 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 421,863 |  | 395,000
|  |  | 421,863 |  | 395,000
Current assets |  |  |  |  |
Cash at bank and in hand | 5 | 50,004 |  | 89,394 |
|  | 50,004 |  | 89,394 |
Creditors: amounts falling due within one year | 6 | (25,005) |  | (38,368) |
Net current assets |  |  | 24,999 |  | 51,026
Total assets less current liabilities |  |  | 446,862 |  | 446,026
Net assets |  |  | 446,862 |  | 446,026
Capital and reserves |  |  |  |  |
Called up share capital | 7 |  | 44,000 |  | 44,000
Profit and loss account |  |  | 402,862 |  | 402,026
|  |  | 446,862 |  | 446,026
Page 1
RICE PROPERTIES LIMITED REGISTERED NUMBER: SC094653 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2026 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. 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 7 August 2026.
Barbara Ann Rice
Director
The notes on pages 3 to 4 form part of these financial statements. Page 2
RICE PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
1. | General information
Rice Properties Limited is a private limited company, limited by shares, registered in Scotland. The registered office is 6 St Colme Street, Edinburgh, EH3 6AD. 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 Company's functional and presentational currency is British Pound Sterling (£). The following principal accounting policies have been applied:
| 2.2 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.3 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.
| 2.4 | 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.
| 2.5 | 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.
| 2.6 | 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 (2025 - 2).
Page 3
RICE PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
4. | Fixed asset investments
|  | Listed investments
|  | £
| Cost or valuation |
| At 1 April 2025 | 395,000
| Revaluations | 26,863
| At 31 March 2026 | 421,863
5. | Cash and cash equivalents
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Cash at bank and in hand | 50,004 | 89,394
|  | 50,004 | 89,394
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Other creditors | 22,605 | 36,268
| Accruals and deferred income | 2,400 | 2,100
|  | 25,005 | 38,368
7. | Share capital
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 44,000 (2025 - 44,000) Ordinary shares of £1.00 each | 44,000 | 44,000
Page 4