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core:OtherReservesSubtotal 2024-05-31 08838304 core:RetainedEarningsAccumulatedLosses 2024-05-31 08838304 core:LandBuildings 2025-08-31 08838304 core:PlantMachinery 2025-08-31 08838304 core:Vehicles 2025-08-31 08838304 core:FurnitureFittings 2025-08-31 08838304 core:OfficeEquipment 2025-08-31 08838304 core:NetGoodwill 2025-08-31 08838304 core:IntangibleAssetsOtherThanGoodwill 2025-08-31 08838304 core:ListedExchangeTraded 2025-08-31 08838304 core:UnlistedNon-exchangeTraded 2025-08-31 08838304 core:LandBuildings 2024-05-31 08838304 core:PlantMachinery 2024-05-31 08838304 core:Vehicles 2024-05-31 08838304 core:FurnitureFittings 2024-05-31 08838304 core:OfficeEquipment 2024-05-31 08838304 core:NetGoodwill 2024-05-31 08838304 core:IntangibleAssetsOtherThanGoodwill 2024-05-31 08838304 core:ListedExchangeTraded 2024-05-31 08838304 core:UnlistedNon-exchangeTraded 2024-05-31 08838304 core:LandBuildings 2024-06-01 2025-08-31 08838304 core:PlantMachinery 2024-06-01 2025-08-31 08838304 core:Vehicles 2024-06-01 2025-08-31 08838304 core:FurnitureFittings 2024-06-01 2025-08-31 08838304 core:OfficeEquipment 2024-06-01 2025-08-31 08838304 core:NetGoodwill 2024-06-01 2025-08-31 08838304 core:IntangibleAssetsOtherThanGoodwill 2024-06-01 2025-08-31 08838304 core:ListedExchangeTraded 2024-06-01 2025-08-31 08838304 core:UnlistedNon-exchangeTraded 2024-06-01 2025-08-31 08838304 core:MoreThanFiveYears 2024-06-01 2025-08-31 08838304 core:Non-currentFinancialInstruments 2025-08-31 08838304 core:Non-currentFinancialInstruments 2024-05-31 08838304 dpl:CostSales 2024-06-01 2025-08-31 08838304 dpl:DistributionCosts 2024-06-01 2025-08-31 08838304 core:LandBuildings 2024-06-01 2025-08-31 08838304 core:PlantMachinery 2024-06-01 2025-08-31 08838304 core:Vehicles 2024-06-01 2025-08-31 08838304 core:FurnitureFittings 2024-06-01 2025-08-31 08838304 core:OfficeEquipment 2024-06-01 2025-08-31 08838304 dpl:AdministrativeExpenses 2024-06-01 2025-08-31 08838304 core:NetGoodwill 2024-06-01 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2024-05-31 08838304 dpl:GroupUndertakings 2023-06-01 2024-05-31 08838304 dpl:ParticipatingInterests 2023-06-01 2024-05-31 08838304 dpl:GroupUndertakings core:ListedExchangeTraded 2023-06-01 2024-05-31 08838304 core:ListedExchangeTraded 2023-06-01 2024-05-31 08838304 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-06-01 2024-05-31 08838304 core:UnlistedNon-exchangeTraded 2023-06-01 2024-05-31 08838304 core:NetGoodwill 2025-08-31 08838304 core:IntangibleAssetsOtherThanGoodwill 2025-08-31 08838304 core:LandBuildings 2025-08-31 08838304 core:PlantMachinery 2025-08-31 08838304 core:Vehicles 2025-08-31 08838304 core:FurnitureFittings 2025-08-31 08838304 core:OfficeEquipment 2025-08-31 08838304 core:AfterOneYear 2025-08-31 08838304 core:WithinOneYear 2025-08-31 08838304 core:ListedExchangeTraded 2025-08-31 08838304 core:UnlistedNon-exchangeTraded 2025-08-31 08838304 core:ShareCapital 2025-08-31 08838304 core:SharePremium 2025-08-31 08838304 core:RevaluationReserve 2025-08-31 08838304 core:OtherReservesSubtotal 2025-08-31 08838304 core:RetainedEarningsAccumulatedLosses 2025-08-31 08838304 core:NetGoodwill 2024-05-31 08838304 core:IntangibleAssetsOtherThanGoodwill 2024-05-31 08838304 core:LandBuildings 2024-05-31 08838304 core:PlantMachinery 2024-05-31 08838304 core:Vehicles 2024-05-31 08838304 core:FurnitureFittings 2024-05-31 08838304 core:OfficeEquipment 2024-05-31 08838304 core:AfterOneYear 2024-05-31 08838304 core:WithinOneYear 2024-05-31 08838304 core:ListedExchangeTraded 2024-05-31 08838304 core:UnlistedNon-exchangeTraded 2024-05-31 08838304 core:ShareCapital 2024-05-31 08838304 core:SharePremium 2024-05-31 08838304 core:RevaluationReserve 2024-05-31 08838304 core:OtherReservesSubtotal 2024-05-31 08838304 core:RetainedEarningsAccumulatedLosses 2024-05-31 08838304 core:NetGoodwill 2023-05-31 08838304 core:IntangibleAssetsOtherThanGoodwill 2023-05-31 08838304 core:LandBuildings 2023-05-31 08838304 core:PlantMachinery 2023-05-31 08838304 core:Vehicles 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2025-08-31 08838304 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-08-31 08838304 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-08-31 08838304 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-08-31 08838304 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-08-31 08838304 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-08-31 08838304 core:Non-currentFinancialInstruments core:CostValuation 2024-05-31 08838304 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-05-31 08838304 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-05-31 08838304 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-05-31 08838304 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-05-31 08838304 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-05-31 08838304 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-05-31 08838304 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-05-31 08838304 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-05-31 08838304 bus:Director1 2024-06-01 2025-08-31

FISCALE LIMITED

Registered Number
08838304
(England and Wales)

Unaudited Financial Statements for the Period ended
31 August 2025

FISCALE LIMITED
Company Information
for the period from 1 June 2024 to 31 August 2025

Director | MAYHEW, John Alan

Registered Address | The Old Post Office The Street
| Great Wratting
| Haverhill
| CB9 7HQ

Place of Business | The Epicentre
| Haverhill Research Park
| Enterprise Way
| Haverhill
| CB9 7LR

Registered Number | 08838304 (England and Wales)

FISCALE LIMITED
Balance Sheet as at
31 August 2025

| Notes | 31 Aug 2025 |  | 31 May 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 5,434 |  |  |  | 4,738
|  |  |  | 5,434 |  |  |  | 4,738
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 87,346 |  |  |  | 62,010 |  |
Cash at bank and on hand |  | 297,924 |  |  |  | 230,536 |  |
|  | 385,270 |  |  |  | 292,546 |  |
Creditors amounts falling due within one year | 5 | (296,212) |  |  |  | (210,541) |  |
Net current assets (liabilities) |  |  |  | 89,058 |  |  |  | 82,005
Total assets less current liabilities |  |  |  | 94,492 |  |  |  | 86,743
Creditors amounts falling due after one year | 6 |  |  | (90,596) |  |  |  | (151,882)
Net assets |  |  |  | 3,896 |  |  |  | (65,139)
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1,000 |  |  |  | 1,000
Profit and loss account |  |  |  | 2,896 |  |  |  | (66,139)
Shareholders' funds |  |  |  | 3,896 |  |  |  | (65,139)

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
- The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 12 February 2026, and are signed on its behalf by:
MAYHEW, John Alan Director Registered Company No. 08838304

FISCALE LIMITED
Notes to the Financial Statements
for the period ended 31 August 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Going concern
--- | ---
| The financial statements have been prepared on a going concern basis, as the directors believe the company has sufficient resources to continue in operational existence for the foreseeable future, a period of at least 12 months from the date of signing. In 2019 the company became aware of changes to the practice of R&D Tax Credits which we predicted would reduce our fee income by 75%, overnight. For the five years, since, Fiscale has been working to protect the interests of clients impacted at considerable cost and risk to the business. In December 2024, a First Tier Tribunal (FTT) decision, successfully litigated by Fiscale, was published. Three further clients had stayed Tribunals, also litigated by Fiscale. In 2025 all four cases were paid the full agreed claims plus interest. In addition, these successes are thought to have benefitted hundreds of SME’s whose legitimate R&D Tax credit claims had been refused, or delayed. The impact of these successes has returned Fiscale to profitability, enabling us to remove various impediments to our balance sheet.

| Turnover policy
--- | ---
| Turnover comprises revenue recognised by the Company in respect of services supplied during the year, exclusive of Value Added Tax and trade discounts. Recognition of turnover is based upon the performance of contractual arrangements and is recognised upon agreement of claims by HMRC.

| Operating leases
--- | ---
| Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

| Employee benefits
--- | ---
| The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

| Tangible fixed assets and depreciation
--- | ---
| 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, using the straight-line method. 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. Depreciation is provided on the following basis:

|  | Straight line (years)
| Office Equipment | 4

| Finance leases and hire purchase contracts
--- | ---
| Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 5 |  | 7

3. | Tangible fixed assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 June 24 | 12,231
| Additions | 5,000
| Disposals | (2,514)
| At 31 August 25 | 14,717
| Depreciation and impairment
| At 01 June 24 | 7,493
| Charge for year | 4,084
| On disposals | (2,294)
| At 31 August 25 | 9,283
| Net book value
| At 31 August 25 | 5,434
| At 31 May 24 | 4,738

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 69,005 |  | 19,862
| Other debtors | 1,451 |  | 2,902
| Prepayments and accrued income | 16,890 |  | 39,246
| Total | 87,346 |  | 62,010

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 36,981 |  | 20,537
| Bank borrowings and overdrafts | 49,125 |  | 49,185
| Amounts owed to related parties | 5,799 |  | 85,014
| Taxation and social security | 9,742 |  | 20,977
| Other creditors | 1,319 |  | 77
| Accrued liabilities and deferred income | 193,246 |  | 34,751
| Total | 296,212 |  | 210,541

| 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.

6. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 90,596 |  | 151,882
| Total | 90,596 |  | 151,882

| Bank loans totalling £139,721 (2024: £201,067) are secured by way of fixed and floating charges over the assets of the company.