Caseware UK (AP4) 2025.0.111 2025.0.111 2025-10-31 2025-10-31 1 true false 2024-11-01 No description of principal activity true false 1 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 08747117 2024-11-01 2025-10-31 08747117 2023-11-01 2024-10-31 08747117 2025-10-31 08747117 2024-10-31 08747117 c:Director1 2024-11-01 2025-10-31 08747117 c:RegisteredOffice 2024-11-01 2025-10-31 08747117 d:CurrentFinancialInstruments 2025-10-31 08747117 d:CurrentFinancialInstruments 2024-10-31 08747117 d:CurrentFinancialInstruments d:WithinOneYear 2025-10-31 08747117 d:CurrentFinancialInstruments d:WithinOneYear 2024-10-31 08747117 d:ShareCapital 2025-10-31 08747117 d:ShareCapital 2024-10-31 08747117 d:RetainedEarningsAccumulatedLosses 2025-10-31 08747117 d:RetainedEarningsAccumulatedLosses 2024-10-31 08747117 c:FRS102 2024-11-01 2025-10-31 08747117 c:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 08747117 c:FullAccounts 2024-11-01 2025-10-31 08747117 c:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 08747117 d:AcceleratedTaxDepreciationDeferredTax 2025-10-31 08747117 d:AcceleratedTaxDepreciationDeferredTax 2024-10-31 08747117 e:PoundSterling 2024-11-01 2025-10-31 iso4217:GBP xbrli:pure

Registered number: 08747117 (England & Wales)
| ARBELA CAPITAL LIMITED |
| DIRECTOR'S REPORT AND UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 OCTOBER 2025 |
| Pages for Filing with Registrar |
ARBELA CAPITAL LIMITED
CONTENTS
| Page
Company Information | 1
Balance Sheet | 2
Notes to the Financial Statements | 3 - 6
ARBELA CAPITAL LIMITED
COMPANY INFORMATION
Director | Edward Lam
Registered number | 08747117
Registered office | 40 Queen Anne Street
| London
| W1G 9EL
Accountants | Lewis Golden LLP
| 40 Queen Anne Street
| London
| W1G 9EL
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Registered number: 08747117 (England & Wales) ARBELA CAPITAL LIMITED
BALANCE SHEET AS AT 31 OCTOBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 1,119,953 |  | 569,561
Current assets |  |  |  |  |
Cash at bank and in hand |  | 191,071 |  | 163,419 |
Creditors: amounts falling due within one year | 5 | (726,490) |  | (714,470) |
Net current liabilities |  |  | (535,419) |  | (551,051)
Total assets less current liabilities |  |  | 584,534 |  | 18,510
Provisions for liabilities |  |  |  |  |
Deferred tax | 6 | (152,572) |  | (13,764) |
|  |  | (152,572) |  | (13,764)
Net assets |  |  | 431,962 |  | 4,746
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 431,862 |  | 4,646
|  |  | 431,962 |  | 4,746
The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and the member has 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 prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. The company has opted not to file the Director's Report and 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 director:
Edward Lam
Director
Date: 5 July 2026
The notes on pages 3 to 6 form part of these financial statements. - 2 -
ARBELA CAPITAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
1. | General information
Arbela Capital Limited is a private company limited by share capital, incorporated in England and Wales, registered number 08747117. The address of the registered office is 40 Queen Anne Street, London W1G 9EL. 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 Section 1A - small entities of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' ('FRS 102') and the requirements of the Companies Act 2006.
| 2.2 | Going concern
The company has received assurance from the director that he will continue to provide financial support to the company to enable it to meet its liabilities as and when they fall due for at least twelve months from the date of approval of these financial statements. Accordingly, the director is of the opinion that the financial statements should be prepared on a going concern basis.
| 2.3 | Revenue
The company makes investments to generate returns for the shareholder. Revenue comprises dividends received as a result of investments held in listed company shares. Dividend income is recognised on the accruals basis, and when the company has a right to income.
| 2.4 | Other operating income
Other operating income comprises amounts arising from reductions in the nominal value of investments. Income is recognised when the company becomes entitled to the reduction, which is typically when the reduction is agreed and proceeds are received.
| 2.5 | 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. 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 the Profit and Loss Account.
| 2.6 | Valuation of investments
Investments in listed company shares, whose market value can be reliably determined, are remeasured to fair value at each balance sheet date. The valuation is calculated based on the share price at the year end. Gains and losses on remeasurement are recognised in the Profit and Loss Account for the period. - 3 -
ARBELA CAPITAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.7 | Cash and cash equivalents
Cash and cash equivalents are represented by cash in hand, deposits held at call with financial institutions, and other short-term 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.
| 2.8 | 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.
| 2.9 | Financial instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors and loans from banks and other third parties. Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and Loss Account. Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
| 2.10 | Current and deferred taxation
Tax is recognised in the Profit and Loss Account. 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. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet 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. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
3. | Employees
| The average monthly number of employees, including the director, during the year was 1 (2024 - 1).
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ARBELA CAPITAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
4. | Fixed asset investments
|  | Listed investments
|  | £
| Cost or valuation |
| At 1 November 2024 | 569,561
| Revaluations | 550,392
| At 31 October 2025 | 1,119,953
| At each balance sheet date, listed investments are measured at fair value based on the market price on that date.
5. | Creditors: amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other creditors | 726,490 | 714,470
|  | 726,490 | 714,470
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ARBELA CAPITAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
6. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | (13,764)
| Movement in the year | (138,808)
| At 31 October 2025 | (152,572)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Potential gain on sale of investments | (152,572) | (13,764)
7. | Related party transactions
| At the balance sheet date, the amount due to the director was £716,739 (2024 - £706,696).
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