Caseware UK (AP4) 2025.0.111 2025.0.111 2025-09-30 2025-09-30 2024-10-01 false Investment company 3 3 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 10356380 2024-10-01 2025-09-30 10356380 2023-10-01 2024-09-30 10356380 2025-09-30 10356380 2024-09-30 10356380 2023-10-01 10356380 c:Director2 2024-10-01 2025-09-30 10356380 d:CurrentFinancialInstruments 2025-09-30 10356380 d:CurrentFinancialInstruments 2024-09-30 10356380 d:CurrentFinancialInstruments d:WithinOneYear 2025-09-30 10356380 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 10356380 d:ShareCapital 2025-09-30 10356380 d:ShareCapital 2024-09-30 10356380 d:ShareCapital 2023-10-01 10356380 d:RetainedEarningsAccumulatedLosses 2024-10-01 2025-09-30 10356380 d:RetainedEarningsAccumulatedLosses 2025-09-30 10356380 d:RetainedEarningsAccumulatedLosses 2023-10-01 2024-09-30 10356380 d:RetainedEarningsAccumulatedLosses 2024-09-30 10356380 d:RetainedEarningsAccumulatedLosses 2023-10-01 10356380 c:FRS102 2024-10-01 2025-09-30 10356380 c:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 10356380 c:FullAccounts 2024-10-01 2025-09-30 10356380 c:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 10356380 2 2024-10-01 2025-09-30 10356380 6 2024-10-01 2025-09-30 10356380 d:OtherDeferredTax 2025-09-30 10356380 d:OtherDeferredTax 2024-09-30 10356380 e:PoundSterling 2024-10-01 2025-09-30 iso4217:GBP xbrli:pure

Registered number: 10356380 MAXSAMBA LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 SEPTEMBER 2025
MAXSAMBA LIMITED REGISTERED NUMBER: 10356380 BALANCE SHEET AS AT 30 SEPTEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 6,032,578 |  | 5,577,796
|  |  | 6,032,578 |  | 5,577,796
Current assets |  |  |  |  |
Cash at bank and in hand |  | 7,676 |  | 26,296 |
|  | 7,676 |  | 26,296 |
Creditors: amounts falling due within one year | 5 | (2,731,771) |  | (2,775,735) |
Net current liabilities |  |  | (2,724,095) |  | (2,749,439)
Total assets less current liabilities |  |  | 3,308,483 |  | 2,828,357
Provisions for liabilities |  |  |  |  |
Deferred tax | 6 | (415,499) |  | (338,296) |
|  |  | (415,499) |  | (338,296)
Net assets |  |  | 2,892,984 |  | 2,490,061
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 10,000 |  | 10,000
Profit and loss account | 7 |  | 2,882,984 |  | 2,480,061
|  |  | 2,892,984 |  | 2,490,061
Page 1
MAXSAMBA LIMITED REGISTERED NUMBER: 10356380 BALANCE SHEET (CONTINUED) AS AT 30 SEPTEMBER 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 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 10 February 2026.
Martin Hall
Director
The notes on pages 5 to 9 form part of these financial statements. Page 2
MAXSAMBA LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 30 SEPTEMBER 2025
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 October 2024 | 10,000 | 2,480,061 | 2,490,061
Comprehensive income for the year |  |  |
Profit for the year | - | 402,923 | 402,923
At 30 September 2025 | 10,000 | 2,882,984 | 2,892,984
| The notes on pages 5 to 9 form part of these financial statements.
Page 3
MAXSAMBA LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 30 SEPTEMBER 2024
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 October 2023 | 10,000 | 1,835,264 | 1,845,264
Comprehensive income for the year |  |  |
Profit for the year | - | 644,797 | 644,797
At 30 September 2024 | 10,000 | 2,480,061 | 2,490,061
| The notes on pages 5 to 9 form part of these financial statements.
Page 4
MAXSAMBA LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. | General information
Maxsamba Limited is a private company limited by share capital, incorporated in England and Wales, registration number 10356380. The address of the registered office is 30 Orange Street, London, WC2H 7HF. 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 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of comprehensive income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.
| 2.3 | Revenue
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 comprises investment income relating to dividends and interest received in respect of the investments held by the company.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 5
MAXSAMBA LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.5 | 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 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.
| 2.6 | Valuation of investments
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.
| 2.7 | 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.
| 2.8 | 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 6
MAXSAMBA LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 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.
| 2.10 | Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares. Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of comprhensive income including profit and loss account. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Other financial assets Other financial assets, which includes investments in equity instruments which are not classified as subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the recognised transaction price. Such assets are subsequently measured at fair value with the changes in fair value being recognised in the profit or loss. Where other financial assets are not publicly traded, hence their fair value cannot be measured reliably, they are measured at cost less impairment.
3. | Employees
| Staff costs, including directors' remuneration, were as follows:
|  |  |  |  | 2025
|  |  |  |  | £
| Directors Fees and expenses | 9,097
|  | 9,097
| The average monthly number of employees, including directors, during the year was 3 (2024 - 3).
Page 7
MAXSAMBA LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
4. | Fixed asset investments
|  | Listed investments
|  | £
| Cost or valuation |
| At 1 October 2024 | 5,577,796
| Additions | 497,557
| Disposals | (511,717)
| Revaluations | 468,942
| At 30 September 2025 | 6,032,578
| The market value of the listed investments at 30 September 2025 was £6,032,578 (2024- £5,577,796).
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | 57,106 | 99,068
| Other creditors | 2,668,915 | 2,670,917
| Accruals and deferred income | 5,750 | 5,750
|  | 2,731,771 | 2,775,735
6. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | (338,296)
| Increase on unrealised profit on investments | (77,203)
| At end of year | (415,499)
Page 8
MAXSAMBA LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 6.Deferred taxation (continued)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| On investment revaluation | (415,499) | (338,296)
|  | (415,499) | (338,296)
7. | Reserves
Profit and loss account This includes unrealised gains on investments of £1,661,955 (2024 - £1,353,184) which are not distributable reserves.
Page 9