Caseware UK (AP4) 2024.0.164 2024.0.164 2025-09-30 2025-09-30 design and manufacture of pressure sensitive 3D Multi-Touch technology.2024-10-01 false 23 33 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 08226094 2024-10-01 2025-09-30 08226094 2023-10-01 2024-09-30 08226094 2025-09-30 08226094 2024-09-30 08226094 c:Director7 2024-10-01 2025-09-30 08226094 d:Buildings d:LongLeaseholdAssets 2024-10-01 2025-09-30 08226094 d:Buildings d:LongLeaseholdAssets 2025-09-30 08226094 d:Buildings d:LongLeaseholdAssets 2024-09-30 08226094 d:PlantMachinery 2024-10-01 2025-09-30 08226094 d:PlantMachinery 2025-09-30 08226094 d:PlantMachinery 2024-09-30 08226094 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 08226094 d:FurnitureFittings 2024-10-01 2025-09-30 08226094 d:FurnitureFittings 2025-09-30 08226094 d:FurnitureFittings 2024-09-30 08226094 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 08226094 d:ComputerEquipment 2024-10-01 2025-09-30 08226094 d:ComputerEquipment 2025-09-30 08226094 d:ComputerEquipment 2024-09-30 08226094 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 08226094 d:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 08226094 d:PatentsTrademarksLicencesConcessionsSimilar 2024-10-01 2025-09-30 08226094 d:PatentsTrademarksLicencesConcessionsSimilar 2025-09-30 08226094 d:PatentsTrademarksLicencesConcessionsSimilar 2024-09-30 08226094 d:CurrentFinancialInstruments 2025-09-30 08226094 d:CurrentFinancialInstruments 2024-09-30 08226094 d:CurrentFinancialInstruments d:WithinOneYear 2025-09-30 08226094 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 08226094 d:ShareCapital 2025-09-30 08226094 d:ShareCapital 2024-09-30 08226094 d:SharePremium 2025-09-30 08226094 d:SharePremium 2024-09-30 08226094 d:RetainedEarningsAccumulatedLosses 2025-09-30 08226094 d:RetainedEarningsAccumulatedLosses 2024-09-30 08226094 c:OrdinaryShareClass1 2024-10-01 2025-09-30 08226094 c:OrdinaryShareClass1 2025-09-30 08226094 c:OrdinaryShareClass1 2024-09-30 08226094 c:OrdinaryShareClass2 2024-10-01 2025-09-30 08226094 c:OrdinaryShareClass2 2025-09-30 08226094 c:OrdinaryShareClass3 2024-10-01 2025-09-30 08226094 c:OrdinaryShareClass3 2025-09-30 08226094 c:FRS102 2024-10-01 2025-09-30 08226094 c:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 08226094 c:FullAccounts 2024-10-01 2025-09-30 08226094 c:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 08226094 d:WithinOneYear 2025-09-30 08226094 d:WithinOneYear 2024-09-30 08226094 d:BetweenOneFiveYears 2025-09-30 08226094 d:BetweenOneFiveYears 2024-09-30 08226094 2 2024-10-01 2025-09-30 08226094 d:PatentsTrademarksLicencesConcessionsSimilar d:OwnedIntangibleAssets 2024-10-01 2025-09-30 08226094 e:PoundSterling 2024-10-01 2025-09-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 08226094 CAMBRIDGE TOUCH TECHNOLOGIES LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 SEPTEMBER 2025
CAMBRIDGE TOUCH TECHNOLOGIES LTD REGISTERED NUMBER: 08226094 BALANCE SHEET AS AT 30 SEPTEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
FIXED ASSETS |  |  |  |  |
Intangible assets | 4 |  | - |  | 4,121
Tangible assets | 5 |  | 213,304 |  | 341,253
|  |  | 213,304 |  | 345,374
CURRENT ASSETS |  |  |  |  |
Stocks |  | 6,657 |  | 5,406 |
Debtors: amounts falling due within one year | 6 | 669,707 |  | 968,061 |
Cash at bank and in hand |  | 250,615 |  | 783,296 |
|  | 926,979 |  | 1,756,763 |
Creditors: amounts falling due within one year | 7 | (719,409) |  | (502,909) |
NET CURRENT ASSETS |  |  | 207,570 |  | 1,253,854
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 420,874 |  | 1,599,228
NET ASSETS |  |  | 420,874 |  | 1,599,228
CAPITAL AND RESERVES |  |  |  |  |
Called up share capital | 8 |  | 24 |  | 21
Share premium account |  |  | 28,854,352 |  | 26,553,605
Profit and loss account |  |  | (28,433,502) |  | (24,954,398)
|  |  | 420,874 |  | 1,599,228
Page 1
CAMBRIDGE TOUCH TECHNOLOGIES LTD REGISTERED NUMBER: 08226094 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 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 by:
A Matthews
Director
Date: 13 February 2026
The notes on pages 3 to 9 form part of these financial statements. Page 2
CAMBRIDGE TOUCH TECHNOLOGIES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. | GENERAL INFORMATION
Cambridge Touch Technologies Ltd is a private company limited by shares and incorporated in England and Wales. Its registered office address is Parallax 270 Cambridge Science Park, Milton Road, Cambridge, CB4 0WE. 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 | GOING CONCERN
The directors are satisfied that the company has adequate resources to continue in operational existence for the foreseeable future and not less than twelve months from the approval of the financial statements. Therefore, the directors continue to adopt the going concern basis in preparing the financial statements.
| 2.3 | 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 Profit and Loss Account within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.
| 2.4 | TURNOVER
Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates. Page 3
CAMBRIDGE TOUCH TECHNOLOGIES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.5 | OPERATING LEASES: THE COMPANY AS LESSEE
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.
| 2.6 | RESEARCH AND DEVELOPMENT
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research shall be recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised on a straight-line basis over their useful economic lives, which range from 3 to 6 years. If it is not possible to distinguish between the research phase and the development phase of an internal project, the expenditure is treated as if it were all incurred in the research phase only.
| 2.7 | INTEREST INCOME
Interest income is recognised in profit or loss using the effective interest method.
| 2.8 | 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.
| 2.9 | PENSIONS
DEFINED CONTRIBUTION PENSION PLAN 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.
| 2.10 | 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. Page 4
CAMBRIDGE TOUCH TECHNOLOGIES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.11 | INTANGIBLE ASSETS
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years. The estimated useful lives range as follows:
|  |  |  | Purchased IP | - | 3 | years
| 2.12 | 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, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Long-term leasehold property | - | 5 years straight-line
|  |  |  | Plant and machinery | - | 5 years straight-line
|  |  |  | Fixtures and fittings | - | 5 years straight-line
|  |  |  | Computer equipment | - | 3 years straight-line
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.
| 2.13 | STOCKS
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.14 | 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. Page 5
CAMBRIDGE TOUCH TECHNOLOGIES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.15 | 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.
| 2.16 | 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.
3. | EMPLOYEES
| The average monthly number of employees, including directors, during the year was 23 (2024 - 33).
4. | INTANGIBLE ASSETS
|  | Patents
|  | £
| COST |
| At 1 October 2024 | 52,915
| At 30 September 2025 | 52,915
| AMORTISATION |
| At 1 October 2024 | 48,794
| Charge for the year on owned assets | 4,121
| At 30 September 2025 | 52,915
| NET BOOK VALUE |
| At 30 September 2025 | -
| At 30 September 2024 | 4,121
Page 6
CAMBRIDGE TOUCH TECHNOLOGIES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
5. | TANGIBLE FIXED ASSETS
|  | Long-term leasehold property | Plant and machinery | Fixtures and fittings | Computer equipment | Total
|  | £ | £ | £ | £ | £
| COST OR VALUATION |  |  |  |  |
| At 1 October 2024 | 299,475 | 200,691 | 134,305 | 204,377 | 838,848
| Additions | - | - | - | 1,130 | 1,130
| At 30 September 2025 | 299,475 | 200,691 | 134,305 | 205,507 | 839,978
| DEPRECIATION |  |  |  |  |
| At 1 October 2024 | 99,750 | 143,714 | 84,775 | 169,356 | 497,595
| Charge for the year on owned assets | 64,182 | 24,573 | 14,565 | 25,759 | 129,079
| At 30 September 2025 | 163,932 | 168,287 | 99,340 | 195,115 | 626,674
| NET BOOK VALUE |  |  |  |  |
| At 30 September 2025 | 135,543 | 32,404 | 34,965 | 10,392 | 213,304
| At 30 September 2024 | 199,725 | 56,977 | 49,530 | 35,021 | 341,253
6. | DEBTORS
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 549,010 | 807,711
| Prepayments and accrued income | 120,697 | 160,350
|  | 669,707 | 968,061
Page 7
CAMBRIDGE TOUCH TECHNOLOGIES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 360,439 | 313,899
| Other taxation and social security | 221,069 | 48,707
| Other creditors | 17,542 | 72,367
| Accruals and deferred income | 120,359 | 67,936
|  | 719,409 | 502,909
| Other creditors include contributions of £16,859 (2024: £18,977) payable to the Company's defined contribution pension scheme at the balance sheet date.
8. | SHARE CAPITAL
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | ALLOTTED, CALLED UP AND FULLY PAID |  |
|  | 1,825,636 (2024 - 1,825,361) Ordinary shares of £0.00001 each | 18.26 | 18.25
|  | 357,715 (2024 - 312,985 ) Preference shares of £0.00001 each | 3.58 | 3.13
|  | 202,107 (2024 -NIL ) Preference 2 shares of £0.00001 each | 2.02 | -
|  |  | 23.86 | 21.38
| During the year ended 30 September 2025 the company issued: 275 Ordinary shares of £0.00001 for a total consideration of £771. 44,730 Preference shares of £0.00001 at par. 202,107 Preference 2 shares of £0.00001 for a total consideration of £2,299,976. The difference between the total consideration received and total nominal value of the shares issued has been included in the share premium account.
Page 8
CAMBRIDGE TOUCH TECHNOLOGIES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
9. | COMMITMENTS UNDER OPERATING LEASES
| At 30 September 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Not later than 1 year | 273,271 | 273,271
| Later than 1 year and not later than 5 years | 273,271 | 546,542
|  | 546,542 | 819,813
Page 9