Caseware UK (AP4) 2024.0.164 2024.0.164 2025-12-31 2025-12-31 true 4 2025-01-01 false No description of principal activity 2 false The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC524081 2025-01-01 2025-12-31 SC524081 2024-01-01 2024-12-31 SC524081 2025-12-31 SC524081 2024-12-31 SC524081 c:Director1 2025-01-01 2025-12-31 SC524081 c:Director2 2025-01-01 2025-12-31 SC524081 c:RegisteredOffice 2025-01-01 2025-12-31 SC524081 d:Buildings 2025-01-01 2025-12-31 SC524081 d:Buildings 2025-12-31 SC524081 d:Buildings 2024-12-31 SC524081 d:Buildings d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 SC524081 d:MotorVehicles 2025-01-01 2025-12-31 SC524081 d:MotorVehicles 2025-12-31 SC524081 d:MotorVehicles 2024-12-31 SC524081 d:MotorVehicles d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 SC524081 d:FurnitureFittings 2025-01-01 2025-12-31 SC524081 d:FurnitureFittings 2025-12-31 SC524081 d:FurnitureFittings 2024-12-31 SC524081 d:FurnitureFittings d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 SC524081 d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 SC524081 d:CurrentFinancialInstruments 2025-12-31 SC524081 d:CurrentFinancialInstruments 2024-12-31 SC524081 d:Non-currentFinancialInstruments 2025-12-31 SC524081 d:Non-currentFinancialInstruments 2024-12-31 SC524081 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 SC524081 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 SC524081 d:Non-currentFinancialInstruments d:AfterOneYear 2025-12-31 SC524081 d:Non-currentFinancialInstruments d:AfterOneYear 2024-12-31 SC524081 d:ShareCapital 2025-12-31 SC524081 d:ShareCapital 2024-12-31 SC524081 d:RevaluationReserve 2025-12-31 SC524081 d:RevaluationReserve 2024-12-31 SC524081 d:RetainedEarningsAccumulatedLosses 2025-12-31 SC524081 d:RetainedEarningsAccumulatedLosses 2024-12-31 SC524081 c:OrdinaryShareClass1 2025-01-01 2025-12-31 SC524081 c:OrdinaryShareClass1 2025-12-31 SC524081 c:OrdinaryShareClass1 2024-12-31 SC524081 c:FRS102 2025-01-01 2025-12-31 SC524081 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 SC524081 c:FullAccounts 2025-01-01 2025-12-31 SC524081 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC524081 2 2025-01-01 2025-12-31 SC524081 5 2025-01-01 2025-12-31 SC524081 e:PoundSterling 2025-01-01 2025-12-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: SC524081 5SR PROPERTY HOLDINGS LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5SR PROPERTY HOLDINGS LIMITED COMPANY INFORMATION
Directors | Mr S Reilly
| Mr S Reilly
Registered number | SC524081
Registered office | SR House
| 18 Tom Johnston Road
| Dundee
| DD4 8XD
Accountants | EQ Accountants Limited
| Chartered Accountants
| Westby
| 64 West High Street
| Forfar
| Angus
| DD8 1BJ
5SR PROPERTY HOLDINGS LIMITED REGISTERED NUMBER: SC524081 STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
|  | £ |  | £
FIXED ASSETS |  |  |  |  |
Tangible assets | 4 |  | 3,429,102 |  | 3,019,748
|  |  | 3,429,102 |  | 3,019,748
CURRENT ASSETS |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 91,249 |  | 1,698 |
Cash at bank and in hand |  | 115,698 |  | 37,106 |
|  | 206,947 |  | 38,804 |
Creditors: amounts falling due within one year | 6 | (1,022,066) |  | (1,222,708) |
NET CURRENT LIABILITIES |  |  | (815,119) |  | (1,183,904)
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,613,983 |  | 1,835,844
Creditors: amounts falling due after more than one year | 7 |  | (1,750,264) |  | (946,672)
PROVISIONS FOR LIABILITIES |  |  |  |  |
Deferred tax |  | - |  | (21,619) |
|  |  | - |  | (21,619)
NET ASSETS |  |  | 863,719 |  | 867,553
CAPITAL AND RESERVES |  |  |  |  |
Called up share capital | 8 |  | 100 |  | 100
Revaluation reserve |  |  | 177,105 |  | 177,105
Profit and loss account |  |  | 686,514 |  | 690,348
|  |  | 863,719 |  | 867,553
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5SR PROPERTY HOLDINGS LIMITED REGISTERED NUMBER: SC524081 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 DECEMBER 2025 The directors consider 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 directors acknowledge their 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 on 28 July 2026.
Mr S Reilly
Director
The notes on pages 3 to 7 form part of these financial statements. Page 2
5SR PROPERTY HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | GENERAL INFORMATION
5SR Property Holdings Limited is a private company, limited by shares, incorporated in Scotland with registration number SC524081. The registered office is SR House, 18 Tom Johnston Road, Dundee DD4 8XD. The financial statements are presented in Sterling which is the functional currency of the Company, rounded to the nearest £. 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 following principal accounting policies have been applied:
| 2.2 | TURNOVER
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover 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 turnover is recognised: Rendering of services Turnover 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 turnover 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.
| 2.3 | INTEREST INCOME
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | 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.
| 2.5 | BORROWING COSTS
All borrowing costs are recognised in profit or loss in the year in which they are incurred. Page 3
5SR PROPERTY HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.6 | 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 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 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 reporting date.
| 2.7 | 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, . Depreciation is provided on the following basis:
|  |  |  | Freehold property | - | 2% | straight line
|  |  |  | Motor vehicles | - | 25% | reducing balance
|  |  |  | Fixtures and fittings | - | 10% | reducing balance
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
5SR PROPERTY HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.8 | REVALUATION OF TANGIBLE FIXED ASSETS
Individual freehold and leasehold properties are carried at current year value at fair value at the date of the revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Revaluations are undertaken with sufficient regularity to ensure the carrying amount does not differ materially from that which would be determined using fair value at the reporting date. Fair values are determined from market based evidence normally undertaken by professionally qualified valuers. Revaluation gains and losses are recognised in other comprehensive income unless losses exceed the previously recognised gains or reflect a clear consumption of economic benefits, in which case the excess losses are recognised in profit or loss.
| 2.9 | 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.
3. | EMPLOYEES
| The average monthly number of employees, including directors, during the year was 2 (2024 - 4).
Page 5
5SR PROPERTY HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | TANGIBLE FIXED ASSETS
|  | Freehold property | Motor vehicles | Fixtures and fittings | Total
|  | £ | £ | £ | £
| COST OR VALUATION |  |  |  |
| At 1 January 2025 | 3,081,302 | 54,411 | 15,150 | 3,150,863
| Additions | 819,498 | 73,990 | - | 893,488
| Disposals | (375,000) | (54,411) | - | (429,411)
| At 31 December 2025 | 3,525,800 | 73,990 | 15,150 | 3,614,940
| DEPRECIATION |  |  |  |
| At 1 January 2025 | 92,652 | 31,457 | 7,006 | 131,115
| Charge for the year on owned assets | 65,646 | 18,498 | 2,036 | 86,180
| Disposals | - | (31,457) | - | (31,457)
| At 31 December 2025 | 158,298 | 18,498 | 9,042 | 185,838
| NET BOOK VALUE |  |  |  |
| At 31 December 2025 | 3,367,502 | 55,492 | 6,108 | 3,429,102
| At 31 December 2024 | 2,988,650 | 22,954 | 8,144 | 3,019,748
5. | DEBTORS
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 2,880 | -
| Prepayments and accrued income | 1,757 | 1,698
| Deferred taxation | 86,612 | -
|  | 91,249 | 1,698
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5SR PROPERTY HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 16,620 | 14,000
| Other loans | 31,780 | 25,280
| Trade creditors | - | 4,800
| Other taxation and social security | - | 38,072
| Obligations under finance lease and hire purchase contracts | 7,894 | 12,014
| Other creditors | 964,272 | 1,092,042
| Accruals and deferred income | 1,500 | 36,500
|  | 1,022,066 | 1,222,708
| Hire purchase contracts are secured under the assets to which they relate. Bank loans are secured over the property of the Company.
7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 1,720,970 | 940,378
| Net obligations under finance leases and hire purchase contracts | 29,294 | 6,294
|  | 1,750,264 | 946,672
| Hire purchase contracts are secured under the assets to which they relate. Bank loans are secured over the property of the Company.
8. | SHARE CAPITAL
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | ALLOTTED, CALLED UP AND FULLY PAID |  |
|  | 100 (2024 - 100) Ordinary shares of £1.00 each | 100 | 100
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