Caseware UK (AP4) 2025.0.111 2025.0.111 2025-11-30 2025-11-30 false false 2024-06-01 Management Consultancy 1 1 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 14131294 2024-06-01 2025-11-30 14131294 2023-06-01 2024-05-31 14131294 2025-11-30 14131294 2024-05-31 14131294 c:Director1 2024-06-01 2025-11-30 14131294 d:Buildings d:LongLeaseholdAssets 2024-06-01 2025-11-30 14131294 d:Buildings d:LongLeaseholdAssets 2025-11-30 14131294 d:Buildings d:LongLeaseholdAssets 2024-05-31 14131294 d:LandBuildings 2025-11-30 14131294 d:LandBuildings 2024-05-31 14131294 d:OfficeEquipment 2024-06-01 2025-11-30 14131294 d:OfficeEquipment 2025-11-30 14131294 d:OfficeEquipment 2024-05-31 14131294 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-06-01 2025-11-30 14131294 d:OwnedOrFreeholdAssets 2024-06-01 2025-11-30 14131294 d:CurrentFinancialInstruments 2025-11-30 14131294 d:CurrentFinancialInstruments 2024-05-31 14131294 c:Micro-entities 2024-06-01 2025-11-30 14131294 c:AuditExempt-NoAccountantsReport 2024-06-01 2025-11-30 14131294 c:FullAccounts 2024-06-01 2025-11-30 14131294 c:PrivateLimitedCompanyLtd 2024-06-01 2025-11-30 14131294 e:PoundSterling 2024-06-01 2025-11-30 14131294 d:ComputerSoftware d:ExternallyAcquiredIntangibleAssets 2024-06-01 2025-11-30 14131294 d:ComputerSoftware 2025-11-30 14131294 d:ComputerSoftware 2024-05-31 iso4217:GBP xbrli:pure

Registered number: 14131294 PENINVEST ADVISORS LIMITED UNAUDITED ABBREVIATED ACCOUNTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 30 NOVEMBER 2025
PENINVEST ADVISORS LIMITED REGISTERED NUMBER: 14131294 STATEMENT OF FINANCIAL POSITION AS AT 30 NOVEMBER 2025
|  | 30 November |  | 31 May
|  | 2025 |  | 2024
|  | £ |  | £
Digital Assets |  | 307,463 |  | 186,324
Fixed Assets |  | 14,904 |  | 4,070
Current assets | 41,029 |  | 78,158 |
Creditors: amounts falling due within one year | (125,931) |  | (74,557) |
Net current (liabilities)/assets |  | (84,902) |  | 3,601
Total assets less current liabilities |  | 237,465 |  | 193,995
Net assets |  | 237,465 |  | 193,995
Capital and reserves |  | 237,465 |  | 193,995
Notes
General information
Peninvest Advisors Limited is a private company, limited by shares, registered in England and Wales, registration number 14131294. The registered office is 101 New Cavendish Street, 1st Floor South, London, United Kingdom, W1W 6XH.
Average number of employees
The average monthly number of employees, including directors, during the period was 1 (2024 - 1). Page 1
PENINVEST ADVISORS LIMITED REGISTERED NUMBER: 14131294 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 NOVEMBER 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 period 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. These financial statements have been prepared in accordance with the provisions applicable to entities subject to the micro-entities' regime. The financial statements have been delivered in accordance with the 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 7 April 2026.
S A Nackvi
Director
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PENINVEST ADVISORS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 NOVEMBER 2025
1. | General information
Peninvest Advisors Limited is a private company, limited by shares, registered in England and Wales, registration number 14131294. The registered office is 101 New Cavendish Street, 1st Floor South, London, United Kingdom, W1W 6XH. 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 105 the UK and the Republic of Ireland and the Companies Act 2006. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. 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 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'. Page 3
PENINVEST ADVISORS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 NOVEMBER 2025 2.Accounting policies (continued)
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.4 | 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 reporting date in the countries where the Company operates and generates income.
| 2.5 | Intangible assets
Intangible assets relate to crypto assets held by the Company for investment purposes. All assets have a liquid, active market and therefore a fair value is readily available and can be accurately ascertained. Intangible assets are revalued to fair value with any increase or decrease in market value being recognised through other comprehensive income (OCI) and accumulating in the revaluation reserve.
| 2.6 | 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. Page 4
PENINVEST ADVISORS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 NOVEMBER 2025 2.Accounting policies (continued)
| 2.6 | Tangible fixed assets (continued)
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:
|  |  |  | Office equipment | - | 25% |
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.
| 2.7 | 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.
| 2.8 | 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.
| 2.9 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting. Page 5
PENINVEST ADVISORS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 NOVEMBER 2025
3. | Intangible assets
|  | Digital Assets
|  | £
| Cost |
| At 1 June 2024 | 186,324
| Additions | 121,139
| At 30 November 2025 | 307,463
| Net book value |
| At 30 November 2025 | 307,463
| At 31 May 2024 | 186,324
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PENINVEST ADVISORS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 NOVEMBER 2025
4. | Tangible fixed assets
|  | Long-term leasehold property | Office equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 June 2024 | - | 5,776 | 5,776
| Additions | 13,000 | - | 13,000
| At 30 November 2025 | 13,000 | 5,776 | 18,776
| Depreciation |  |  |
| At 1 June 2024 | - | 1,706 | 1,706
| Charge for the period on owned assets | - | 2,166 | 2,166
| At 30 November 2025 | - | 3,872 | 3,872
| Net book value |  |  |
| At 30 November 2025 | 13,000 | 1,904 | 14,904
| At 31 May 2024 | - | 4,070 | 4,070
| The net book value of land and buildings may be further analysed as follows:
|  |  |  |  | 30 November | 31 May
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Long leasehold | 13,000 | -
|  | 13,000 | -
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PENINVEST ADVISORS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 NOVEMBER 2025
5. | Debtors
|  |  |  |  | 30 November | 31 May
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | - | 21,591
| Other debtors | 38,649 | 26,053
|  | 38,649 | 47,644
6. | Cash and cash equivalents
|  |  |  |  | 30 November | 31 May
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 2,381 | 30,514
|  | 2,381 | 30,514
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 30 November | 31 May
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | - | 616
| Corporation tax | 121,500 | 69,929
| Other creditors | 1,931 | 2,012
| Accruals and deferred income | 2,500 | 2,000
|  | 125,931 | 74,557
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