2024-06-01 2025-08-31 2025-08-31 false 10402707 FISCALE (HOLDINGS) LIMITED 2026-02-12 70100 false iso4217:GBP xbrli:pure 10402707 2024-05-31 10402707 2025-08-31 10402707 2024-06-01 2025-08-31 10402707 2023-05-31 10402707 2024-05-31 10402707 2023-06-01 2024-05-31 10402707 bus:SmallEntities 2024-06-01 2025-08-31 10402707 bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-08-31 10402707 bus:FullAccounts 2024-06-01 2025-08-31 10402707 bus:PrivateLimitedCompanyLtd 2024-06-01 2025-08-31 10402707 core:WithinOneYear 2025-08-31 10402707 core:AfterOneYear 2025-08-31 10402707 core:WithinOneYear 2024-05-31 10402707 core:AfterOneYear 2024-05-31 10402707 core:ShareCapital 2025-08-31 10402707 core:SharePremium 2025-08-31 10402707 core:RevaluationReserve 2025-08-31 10402707 core:OtherReservesSubtotal 2025-08-31 10402707 core:RetainedEarningsAccumulatedLosses 2025-08-31 10402707 core:ShareCapital 2024-05-31 10402707 core:SharePremium 2024-05-31 10402707 core:RevaluationReserve 2024-05-31 10402707 core:OtherReservesSubtotal 2024-05-31 10402707 core:RetainedEarningsAccumulatedLosses 2024-05-31 10402707 core:LandBuildings 2025-08-31 10402707 core:PlantMachinery 2025-08-31 10402707 core:Vehicles 2025-08-31 10402707 core:FurnitureFittings 2025-08-31 10402707 core:OfficeEquipment 2025-08-31 10402707 core:NetGoodwill 2025-08-31 10402707 core:IntangibleAssetsOtherThanGoodwill 2025-08-31 10402707 core:ListedExchangeTraded 2025-08-31 10402707 core:UnlistedNon-exchangeTraded 2025-08-31 10402707 core:LandBuildings 2024-05-31 10402707 core:PlantMachinery 2024-05-31 10402707 core:Vehicles 2024-05-31 10402707 core:FurnitureFittings 2024-05-31 10402707 core:OfficeEquipment 2024-05-31 10402707 core:NetGoodwill 2024-05-31 10402707 core:IntangibleAssetsOtherThanGoodwill 2024-05-31 10402707 core:ListedExchangeTraded 2024-05-31 10402707 core:UnlistedNon-exchangeTraded 2024-05-31 10402707 core:LandBuildings 2024-06-01 2025-08-31 10402707 core:PlantMachinery 2024-06-01 2025-08-31 10402707 core:Vehicles 2024-06-01 2025-08-31 10402707 core:FurnitureFittings 2024-06-01 2025-08-31 10402707 core:OfficeEquipment 2024-06-01 2025-08-31 10402707 core:NetGoodwill 2024-06-01 2025-08-31 10402707 core:IntangibleAssetsOtherThanGoodwill 2024-06-01 2025-08-31 10402707 core:ListedExchangeTraded 2024-06-01 2025-08-31 10402707 core:UnlistedNon-exchangeTraded 2024-06-01 2025-08-31 10402707 core:MoreThanFiveYears 2024-06-01 2025-08-31 10402707 core:Non-currentFinancialInstruments 2025-08-31 10402707 core:Non-currentFinancialInstruments 2024-05-31 10402707 dpl:CostSales 2024-06-01 2025-08-31 10402707 dpl:DistributionCosts 2024-06-01 2025-08-31 10402707 core:LandBuildings 2024-06-01 2025-08-31 10402707 core:PlantMachinery 2024-06-01 2025-08-31 10402707 core:Vehicles 2024-06-01 2025-08-31 10402707 core:FurnitureFittings 2024-06-01 2025-08-31 10402707 core:OfficeEquipment 2024-06-01 2025-08-31 10402707 dpl:AdministrativeExpenses 2024-06-01 2025-08-31 10402707 core:NetGoodwill 2024-06-01 2025-08-31 10402707 core:IntangibleAssetsOtherThanGoodwill 2024-06-01 2025-08-31 10402707 dpl:GroupUndertakings 2024-06-01 2025-08-31 10402707 dpl:ParticipatingInterests 2024-06-01 2025-08-31 10402707 dpl:GroupUndertakings core:ListedExchangeTraded 2024-06-01 2025-08-31 10402707 core:ListedExchangeTraded 2024-06-01 2025-08-31 10402707 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-06-01 2025-08-31 10402707 core:UnlistedNon-exchangeTraded 2024-06-01 2025-08-31 10402707 dpl:CostSales 2023-06-01 2024-05-31 10402707 dpl:DistributionCosts 2023-06-01 2024-05-31 10402707 core:LandBuildings 2023-06-01 2024-05-31 10402707 core:PlantMachinery 2023-06-01 2024-05-31 10402707 core:Vehicles 2023-06-01 2024-05-31 10402707 core:FurnitureFittings 2023-06-01 2024-05-31 10402707 core:OfficeEquipment 2023-06-01 2024-05-31 10402707 dpl:AdministrativeExpenses 2023-06-01 2024-05-31 10402707 core:NetGoodwill 2023-06-01 2024-05-31 10402707 core:IntangibleAssetsOtherThanGoodwill 2023-06-01 2024-05-31 10402707 dpl:GroupUndertakings 2023-06-01 2024-05-31 10402707 dpl:ParticipatingInterests 2023-06-01 2024-05-31 10402707 dpl:GroupUndertakings core:ListedExchangeTraded 2023-06-01 2024-05-31 10402707 core:ListedExchangeTraded 2023-06-01 2024-05-31 10402707 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-06-01 2024-05-31 10402707 core:UnlistedNon-exchangeTraded 2023-06-01 2024-05-31 10402707 core:NetGoodwill 2025-08-31 10402707 core:IntangibleAssetsOtherThanGoodwill 2025-08-31 10402707 core:LandBuildings 2025-08-31 10402707 core:PlantMachinery 2025-08-31 10402707 core:Vehicles 2025-08-31 10402707 core:FurnitureFittings 2025-08-31 10402707 core:OfficeEquipment 2025-08-31 10402707 core:AfterOneYear 2025-08-31 10402707 core:WithinOneYear 2025-08-31 10402707 core:ListedExchangeTraded 2025-08-31 10402707 core:UnlistedNon-exchangeTraded 2025-08-31 10402707 core:ShareCapital 2025-08-31 10402707 core:SharePremium 2025-08-31 10402707 core:RevaluationReserve 2025-08-31 10402707 core:OtherReservesSubtotal 2025-08-31 10402707 core:RetainedEarningsAccumulatedLosses 2025-08-31 10402707 core:NetGoodwill 2024-05-31 10402707 core:IntangibleAssetsOtherThanGoodwill 2024-05-31 10402707 core:LandBuildings 2024-05-31 10402707 core:PlantMachinery 2024-05-31 10402707 core:Vehicles 2024-05-31 10402707 core:FurnitureFittings 2024-05-31 10402707 core:OfficeEquipment 2024-05-31 10402707 core:AfterOneYear 2024-05-31 10402707 core:WithinOneYear 2024-05-31 10402707 core:ListedExchangeTraded 2024-05-31 10402707 core:UnlistedNon-exchangeTraded 2024-05-31 10402707 core:ShareCapital 2024-05-31 10402707 core:SharePremium 2024-05-31 10402707 core:RevaluationReserve 2024-05-31 10402707 core:OtherReservesSubtotal 2024-05-31 10402707 core:RetainedEarningsAccumulatedLosses 2024-05-31 10402707 core:NetGoodwill 2023-05-31 10402707 core:IntangibleAssetsOtherThanGoodwill 2023-05-31 10402707 core:LandBuildings 2023-05-31 10402707 core:PlantMachinery 2023-05-31 10402707 core:Vehicles 2023-05-31 10402707 core:FurnitureFittings 2023-05-31 10402707 core:OfficeEquipment 2023-05-31 10402707 core:AfterOneYear 2023-05-31 10402707 core:WithinOneYear 2023-05-31 10402707 core:ListedExchangeTraded 2023-05-31 10402707 core:UnlistedNon-exchangeTraded 2023-05-31 10402707 core:ShareCapital 2023-05-31 10402707 core:SharePremium 2023-05-31 10402707 core:RevaluationReserve 2023-05-31 10402707 core:OtherReservesSubtotal 2023-05-31 10402707 core:RetainedEarningsAccumulatedLosses 2023-05-31 10402707 core:AfterOneYear 2024-06-01 2025-08-31 10402707 core:WithinOneYear 2024-06-01 2025-08-31 10402707 core:Non-currentFinancialInstruments core:CostValuation 2024-06-01 2025-08-31 10402707 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-06-01 2025-08-31 10402707 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-06-01 2025-08-31 10402707 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-06-01 2025-08-31 10402707 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-06-01 2025-08-31 10402707 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-06-01 2025-08-31 10402707 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-06-01 2025-08-31 10402707 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-06-01 2025-08-31 10402707 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-06-01 2025-08-31 10402707 core:Non-currentFinancialInstruments core:CostValuation 2025-08-31 10402707 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-08-31 10402707 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-08-31 10402707 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-08-31 10402707 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-08-31 10402707 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-08-31 10402707 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-08-31 10402707 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-08-31 10402707 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-08-31 10402707 core:Non-currentFinancialInstruments core:CostValuation 2024-05-31 10402707 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-05-31 10402707 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-05-31 10402707 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-05-31 10402707 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-05-31 10402707 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-05-31 10402707 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-05-31 10402707 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-05-31 10402707 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-05-31 10402707 bus:Director1 2024-06-01 2025-08-31

FISCALE (HOLDINGS) LIMITED

Registered Number
10402707
(England and Wales)

Unaudited Financial Statements for the Period ended
31 August 2025

FISCALE (HOLDINGS) 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
| Enterprise Way
| Haverhill Research Park
| Haverhill
| CB9 7LR

Registered Number | 10402707 (England and Wales)

FISCALE (HOLDINGS) LIMITED
Balance Sheet as at
31 August 2025

| Notes | 31 Aug 2025 |  | 31 May 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Investments | 3 |  |  | 1,000 |  |  |  | 1,000
|  |  |  | 1,000 |  |  |  | 1,000
Current assets |  |  |  |  |  |  |  |
Debtors |  | 84,321 |  |  |  | 124,295 |  |
Cash at bank and on hand |  | 37,988 |  |  |  | 1,464 |  |
|  | 122,309 |  |  |  | 125,759 |  |
Creditors amounts falling due within one year | 4 | (122,884) |  |  |  | (123,938) |  |
Net current assets (liabilities) |  |  |  | (575) |  |  |  | 1,821
Total assets less current liabilities |  |  |  | 425 |  |  |  | 2,821
Net assets |  |  |  | 425 |  |  |  | 2,821
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 800 |  |  |  | 800
Other reserves |  |  |  | 200 |  |  |  | 200
Profit and loss account |  |  |  | (575) |  |  |  | 1,821
Shareholders' funds |  |  |  | 425 |  |  |  | 2,821

- 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 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. 10402707

FISCALE (HOLDINGS) 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.

| Going concern
--- | ---
| The financial statements have been prepared on a going concern basis, as the Director believes 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 in our trading subsidiary, Fiscale Limited, 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.

| Dividend income
--- | ---
| Dividend income is recognised when the right to receive payment is established.

| Investments
--- | ---
| Investments in subsidiaries are measured at cost less any accumulated impairment losses.

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

|  | 2025 |  | 2024
| Average number of employees during the year | 0 |  | 0

3. | Fixed asset investments
--- | ---

|  | Investments in groups1 |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 June 24 | 1,000 |  | 1,000
| At 31 August 25 | 1,000 |  | 1,000
| Net book value
| At 31 August 25 | 1,000 |  | 1,000
| At 31 May 24 | 1,000 |  | 1,000

| Notes
--- | ---
| 1Investments in group undertakings and participating interests

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

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Taxation and social security | 122,884 |  | 122,884
| Accrued liabilities and deferred income | - |  | 1,054
| Total | 122,884 |  | 123,938

| Short term creditors are measured at transaction price. Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.