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 2006.2025-01-01 false No description of principal activity 1 1 false true false SC342183 2025-01-01 2025-12-31 SC342183 2024-01-01 2024-12-31 SC342183 2025-12-31 SC342183 2024-12-31 SC342183 c:Director1 2025-01-01 2025-12-31 SC342183 d:FreeholdInvestmentProperty 2025-12-31 SC342183 d:FreeholdInvestmentProperty 2024-12-31 SC342183 d:CurrentFinancialInstruments 2025-12-31 SC342183 d:CurrentFinancialInstruments 2024-12-31 SC342183 d:Non-currentFinancialInstruments 2025-12-31 SC342183 d:Non-currentFinancialInstruments 2024-12-31 SC342183 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 SC342183 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 SC342183 d:Non-currentFinancialInstruments d:AfterOneYear 2025-12-31 SC342183 d:Non-currentFinancialInstruments d:AfterOneYear 2024-12-31 SC342183 d:ShareCapital 2025-12-31 SC342183 d:ShareCapital 2024-12-31 SC342183 d:RetainedEarningsAccumulatedLosses 2025-12-31 SC342183 d:RetainedEarningsAccumulatedLosses 2024-12-31 SC342183 c:OrdinaryShareClass1 2025-01-01 2025-12-31 SC342183 c:OrdinaryShareClass1 2025-12-31 SC342183 c:OrdinaryShareClass1 2024-12-31 SC342183 c:FRS102 2025-01-01 2025-12-31 SC342183 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 SC342183 c:FullAccounts 2025-01-01 2025-12-31 SC342183 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC342183 d:Subsidiary1 2025-01-01 2025-12-31 SC342183 d:Subsidiary1 1 2025-01-01 2025-12-31 SC342183 e:PoundSterling 2025-01-01 2025-12-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: SC342183 FOUNTAINBANK LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
FOUNTAINBANK LIMITED REGISTERED NUMBER: SC342183 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 5 |  | 6,100 |  | 6,100
Investment property | 4 |  | 508,990 |  | 508,990
|  |  | 515,090 |  | 515,090
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 7 | 115,908 |  | 90,185 |
Cash at bank and in hand |  | 2,430 |  | 7,197 |
|  | 118,338 |  | 97,382 |
Creditors: amounts falling due within one year | 8 | (22,493) |  | (9,695) |
Net current assets |  |  | 95,845 |  | 87,687
Total assets less current liabilities |  |  | 610,935 |  | 602,777
Creditors: amounts falling due after more than one year | 9 |  | (76,838) |  | (91,457)
Net assets |  |  | 534,097 |  | 511,320
Capital and reserves |  |  |  |  |
Called up share capital | 10 |  | 6,100 |  | 6,100
Profit and loss account |  |  | 527,997 |  | 505,220
|  |  | 534,097 |  | 511,320
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FOUNTAINBANK LIMITED REGISTERED NUMBER: SC342183 BALANCE SHEET (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 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 12 August 2026.
Mr Nigel Watson
Director
The notes on pages 3 to 6 form part of these financial statements. Page 2
FOUNTAINBANK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Fountainbank Limited is a private company limited by shares incorporated in Scotland. The registered office is 27 Dryden Road, Bilston Glen Industrial Estate, Loanhead, EH20 9LZ. 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 requirements 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 | Investment properties
Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently is it measured at fair value at the reporting end date. Changes in fair value are recognised in the profit or loss.
| 2.3 | Fixed asset investments
Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss. A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.
| 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 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.6 | 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. Page 3
FOUNTAINBANK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.7 | Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.
| 2.8 | Taxation
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.
| 2.9 | Leases
Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight line basis over the lease term.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
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FOUNTAINBANK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 January 2025 | 508,990
| At 31 December 2025 | 508,990
Investment property comprises 27 Dryden Road, Loanhead. The director considers the current cost to be fair value at 31 December 2025.
5. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 January 2025 | 6,100
| At 31 December 2025 | 6,100
6. | Subsidiary undertaking
| Subsidiary undertaking
| The following was a subsidiary undertaking of the Company:
| Name | Registered office | Class of shares | Holding
| Watson and Lyall Limited | 1 | Ordinary | 100%
| Address 1 - 27 Dryden Road, Bliston Glen Industrial Estate, Loanhead, EH20 9LZ.
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FOUNTAINBANK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
7. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 115,908 | 90,185
|  | 115,908 | 90,185
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 14,407 | 6,970
| Corporation tax | 6,511 | 1,225
| Accruals and deferred income | 1,575 | 1,500
|  | 22,493 | 9,695
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 76,838 | 91,457
|  | 76,838 | 91,457
10. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 6,100 (2024 - 6,100) Ordinary shares shares of £1.00 each | 6,100 | 6,100
11. | Related party transactions
| The directors are of the opinion that all related party transactions are conducted under normal market conditions and on an arm's length basis and therefore do not need disclosed under FRS 102 section 1A appedix C.
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