Caseware UK (AP4) 2025.0.111 2025.0.111 2026-03-31 2026-03-31 true The principal activity of the company was that of book writing.false 2025-04-01 false 1 1 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 09168479 2025-04-01 2026-03-31 09168479 2024-04-01 2025-03-31 09168479 2026-03-31 09168479 2025-03-31 09168479 c:Director1 2025-04-01 2026-03-31 09168479 d:OfficeEquipment 2025-04-01 2026-03-31 09168479 d:OfficeEquipment 2026-03-31 09168479 d:OfficeEquipment 2025-03-31 09168479 d:OfficeEquipment d:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 09168479 d:CurrentFinancialInstruments 2026-03-31 09168479 d:CurrentFinancialInstruments 2025-03-31 09168479 d:CurrentFinancialInstruments d:WithinOneYear 2026-03-31 09168479 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 09168479 d:ShareCapital 2026-03-31 09168479 d:ShareCapital 2025-03-31 09168479 d:RetainedEarningsAccumulatedLosses 2025-04-01 2026-03-31 09168479 d:RetainedEarningsAccumulatedLosses 2026-03-31 09168479 d:RetainedEarningsAccumulatedLosses 2025-03-31 09168479 c:OrdinaryShareClass1 2025-04-01 2026-03-31 09168479 c:OrdinaryShareClass1 2026-03-31 09168479 c:OrdinaryShareClass2 2025-04-01 2026-03-31 09168479 c:OrdinaryShareClass2 2026-03-31 09168479 c:OrdinaryShareClass3 2025-04-01 2026-03-31 09168479 c:OrdinaryShareClass3 2026-03-31 09168479 c:OrdinaryShareClass4 2025-04-01 2026-03-31 09168479 c:OrdinaryShareClass4 2026-03-31 09168479 c:FRS102 2025-04-01 2026-03-31 09168479 c:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 09168479 c:FullAccounts 2025-04-01 2026-03-31 09168479 c:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 09168479 2 2025-04-01 2026-03-31 09168479 6 2025-04-01 2026-03-31 09168479 d:OtherDeferredTax 2026-03-31 09168479 d:OtherDeferredTax 2025-03-31 09168479 e:PoundSterling 2025-04-01 2026-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 09168479 BEN MACINTYRE BOOKS LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
BEN MACINTYRE BOOKS LIMITED
CONTENTS
| Page
Statement of Financial Position | 1 - 2
Notes to the Financial Statements | 3 - 8
BEN MACINTYRE BOOKS LIMITED REGISTERED NUMBER:09168479
STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 29,002 |  | 34,130
Investments | 5 |  | 4,852,445 |  | 3,831,790
|  |  | 4,881,447 |  | 3,865,920
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 34,655 |  | 105,933 |
Cash at bank and in hand |  | 693,568 |  | 13,601 |
|  | 728,223 |  | 119,534 |
Creditors: amounts falling due within one year | 7 | (520,424) |  | (187,195) |
Net current assets/(liabilities) |  |  | 207,799 |  | (67,661)
Total assets less current liabilities |  |  | 5,089,246 |  | 3,798,259
Provisions for liabilities |  |  |  |  |
Deferred tax | 8 |  | (275,197) |  | (115,213)
Net assets |  |  | 4,814,049 |  | 3,683,046
Capital and reserves |  |  |  |  |
Called up share capital | 9 |  | 100 |  | 100
Profit and loss account | 10 |  | 4,813,949 |  | 3,682,946
|  |  | 4,814,049 |  | 3,683,046
Page 1
BEN MACINTYRE BOOKS LIMITED REGISTERED NUMBER:09168479
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 MARCH 2026 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 year 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. 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 7 June 2026.
B Macintyre
Director
The notes on pages 3 to 8 form part of these financial statements. Page 2
BEN MACINTYRE BOOKS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
1. | General information
Ben MacIntyre Books Limited is a limited liability company incorporated in England and Wales with it's registered office at 5 Elstree Gate, Elstree Way, Borehamwood, Hertfordshire, WD6 1JD. The principal activity of the company was that of book writing. 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 | Turnover
Turnover 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. Turnover 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 Turnover 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.
| 2.3 | 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 provided on the following basis:
|  |  |  | Office equipment | - | 25% reducing balance
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 the Statement of Comprehensive Income. Page 3
BEN MACINTYRE BOOKS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.4 | Valuation of investments
Investments in listed company shares are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in profit or loss for the period.
| 2.5 | Debtors
Short term debtors are measured at transaction price, less any impairment.
| 2.6 | Creditors
Short term creditors are measured at the transaction price.
| 2.7 | 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.
| 2.8 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 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. Page 4
BEN MACINTYRE BOOKS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.10 | 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 reporting 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 reporting 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 reporting date.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2025 - 1).
Page 5
BEN MACINTYRE BOOKS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
4. | Tangible fixed assets
|  | Office equipment
|  | £
| Cost or valuation |
| At 1 April 2025 | 71,454
| Additions | 5,012
| Disposals | (1,124)
| At 31 March 2026 | 75,342
| Depreciation |
| At 1 April 2025 | 37,324
| Charge for the year on owned assets | 9,666
| Disposals | (650)
| At 31 March 2026 | 46,340
| Net book value |
| At 31 March 2026 | 29,002
| At 31 March 2025 | 34,130
5. | Fixed asset investments
|  | Listed investments
|  | £
| Market value |
| At 1 April 2025 | 3,831,790
| Additions | 5,236,005
| Disposals | (4,342,711)
| Revaluations | 127,361
| At 31 March 2026 | 4,852,445
Page 6
BEN MACINTYRE BOOKS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
6. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Other debtors | - | 85
| Prepayments and accrued income | 34,655 | 105,848
|  | 34,655 | 105,933
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade creditors | 550 | 696
| Taxation and social security | 506,898 | 159,236
| Other creditors | 945 | 4,517
| Accruals and deferred income | 12,031 | 22,746
|  | 520,424 | 187,195
8. | Deferred taxation
|  | 2026
|  | £
| At beginning of year | (115,213)
| Charged to profit or loss | (159,984)
| At end of year | (275,197)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Deferred tax on unrealised gains on investments | (275,197) | (115,213)
Page 7
BEN MACINTYRE BOOKS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
9. | Share capital
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 85 Ordinary share shares of £1 each | 85 | 85
|  | 5 Ordinary B shares shares of £1 each | 5 | 5
|  | 5 Ordinary C shares shares of £1 each | 5 | 5
|  | 5 Ordinary D shares shares of £1 each | 5 | 5
|  |  | 100 | 100
10. | Reserves
Profit and loss account Included in profit and loss reserves are unrealised profits amounting to £825,590 (2025 - £450,070) which are not distributable.
Page 8