Caseware UK (AP4) 2024.0.164 2024.0.164 2025-05-31 2025-05-31 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 13 2024-06-01 No description of principal activity 15 true true false 08549905 2024-06-01 2025-05-31 08549905 2023-06-01 2024-05-31 08549905 2025-05-31 08549905 2024-05-31 08549905 c:Director1 2024-06-01 2025-05-31 08549905 d:Buildings d:ShortLeaseholdAssets 2024-06-01 2025-05-31 08549905 d:Buildings d:ShortLeaseholdAssets 2025-05-31 08549905 d:Buildings d:ShortLeaseholdAssets 2024-05-31 08549905 d:MotorVehicles 2024-06-01 2025-05-31 08549905 d:MotorVehicles 2025-05-31 08549905 d:MotorVehicles 2024-05-31 08549905 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-06-01 2025-05-31 08549905 d:FurnitureFittings 2024-06-01 2025-05-31 08549905 d:FurnitureFittings 2025-05-31 08549905 d:FurnitureFittings 2024-05-31 08549905 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-06-01 2025-05-31 08549905 d:ComputerEquipment 2024-06-01 2025-05-31 08549905 d:ComputerEquipment 2025-05-31 08549905 d:ComputerEquipment 2024-05-31 08549905 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-06-01 2025-05-31 08549905 d:OwnedOrFreeholdAssets 2024-06-01 2025-05-31 08549905 d:CurrentFinancialInstruments 2025-05-31 08549905 d:CurrentFinancialInstruments 2024-05-31 08549905 d:Non-currentFinancialInstruments 2025-05-31 08549905 d:Non-currentFinancialInstruments 2024-05-31 08549905 d:CurrentFinancialInstruments d:WithinOneYear 2025-05-31 08549905 d:CurrentFinancialInstruments d:WithinOneYear 2024-05-31 08549905 d:ShareCapital 2025-05-31 08549905 d:ShareCapital 2024-05-31 08549905 d:RetainedEarningsAccumulatedLosses 2025-05-31 08549905 d:RetainedEarningsAccumulatedLosses 2024-05-31 08549905 d:AcceleratedTaxDepreciationDeferredTax 2025-05-31 08549905 d:AcceleratedTaxDepreciationDeferredTax 2024-05-31 08549905 d:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2025-05-31 08549905 d:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2024-05-31 08549905 c:FRS102 2024-06-01 2025-05-31 08549905 c:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 08549905 c:FullAccounts 2024-06-01 2025-05-31 08549905 c:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 08549905 2 2024-06-01 2025-05-31 08549905 6 2024-06-01 2025-05-31 08549905 2 2025-05-31 08549905 2 2024-05-31 08549905 f:PoundSterling 2024-06-01 2025-05-31 iso4217:GBP xbrli:pure

Registered number: 08549905 EEH VENTURES LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MAY 2025
EEH VENTURES LIMITED REGISTERED NUMBER: 08549905 BALANCE SHEET AS AT 31 MAY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 25,832 |  | 39,148
Investments | 5 |  | 2,262,882 |  | 2,586,186
|  |  | 2,288,714 |  | 2,625,334
Current assets |  |  |  |  |
Debtors | 6 | 17,937,745 |  | 16,502,053 |
Cash at bank and in hand | 7 | 48,286 |  | 41,310 |
|  | 17,986,031 |  | 16,543,363 |
Creditors: amounts falling due within one year | 8 | (19,621,707) |  | (17,999,118) |
Net current liabilities |  |  | (1,635,676) |  | (1,455,755)
Total assets less current liabilities |  |  | 653,038 |  | 1,169,579
Provisions for liabilities |  |  |  |  |
Deferred tax | 9 | (1,759) |  | (1,759) |
Other provisions | 10 | (110,000) |  | (110,000) |
|  |  | (111,759) |  | (111,759)
Net assets |  |  | 541,279 |  | 1,057,820
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1 |  | 1
Profit and loss account |  |  | 541,278 |  | 1,057,819
|  |  | 541,279 |  | 1,057,820
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 Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. Page 1
EEH VENTURES LIMITED REGISTERED NUMBER: 08549905 BALANCE SHEET (CONTINUED) AS AT 31 MAY 2025 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 13 July 2026.
E Eldar
Director
The notes on pages 3 to 11 form part of these financial statements. Page 2
EEH VENTURES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
1. | General information
EEH Ventures Limited is a private company limited by shares incorporated in England and Wales. Its registered office and principal place of business is 14 Berkeley Street, Mayfair, London, W1J 8DX. 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 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The following principal accounting policies have been applied:
| 2.2 | Exemption from preparing consolidated financial statements
The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.
| 2.3 | Going concern
After making enquiries, the directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and meet its liabilities as they fall due for the foreseeable future, being a period of at least twelve months from the date these financial statements were approved. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.
| 2.4 | 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.
| 2.5 | 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. Page 3
EEH VENTURES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025 2.Accounting policies (continued)
| 2.6 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.7 | 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.
| 2.8 | 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.
| 2.9 | 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 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 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 balance sheet date. Page 4
EEH VENTURES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025 2.Accounting policies (continued)
| 2.10 | 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:
|  |  |  | Short-term leasehold property | - | 20% | straight line
|  |  |  | Motor vehicles | - | 20% | straight line
|  |  |  | Fixtures and fittings | - | 20% | reducing balance
|  |  |  | Computer equipment | - | 33% | 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.
| 2.11 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the statement of comprehensive income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment. Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.
| 2.12 | Associates and joint ventures
Associates and Joint Ventures are held at cost less impairment.
| 2.13 | 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.
| 2.14 | 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. Page 5
EEH VENTURES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025 2.Accounting policies (continued)
| 2.15 | 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.
| 2.16 | 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.
| 2.17 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Company's balance sheet when the Company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally 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. Basic financial assets Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments. Impairment of financial assets Financial assets are assessed for indicators of impairment at each reporting date. Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial asset(s) have been adversely impacted. The impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the asset(s) original effective interest rate. If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the profit or loss. Page 6
EEH VENTURES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025 2.Accounting policies (continued)
| 2.17 | Financial instruments (continued)
Financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instruments any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities. Basic financial liabilities, which include trade and other payables, bank loans and other loans are initially measured at their transaction price after transaction costs. When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. Trade payables are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade payables are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade payables are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial. Other financial instruments Derivatives, including forward exchange contracts, futures contracts and interest rate swaps, are not classified as basic financial instruments. These are initially recognised at fair value on the date the derivative contract is entered into, with costs being charged to the profit or loss. They are subsequently measured at fair value with changes in the profit or loss. Debt instruments that do not meet the conditions as set out in FRS 102 paragraph 11.9 are subsequently measured at fair value through the profit or loss. This recognition and measurement would also apply to financial instruments where the performance is evaluated on a fair value basis as with a documented risk management or investment strategy. Derecognition of financial instruments Derecognition of financial assets Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the Company transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the Company will continue to recognise the value of the portion of the risks and rewards retained. Derecognition of financial liabilities Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled. Page 7
EEH VENTURES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
3. | Employees
| The average monthly number of employees, including the directors, during the year was as follows:
|  |  | 2025 | 2024
|  |  | No. | No.
|  | Employees | 13 | 15
4. | Tangible fixed assets
|  | Short-term leasehold property | Motor vehicles | Fixtures and fittings | Computer equipment | Total
|  | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |
| At 1 June 2024 | 13,939 | 68,900 | 70,444 | 26,049 | 179,332
| Additions | - | - | 6,922 | - | 6,922
| At 31 May 2025 | 13,939 | 68,900 | 77,366 | 26,049 | 186,254
| Depreciation |  |  |  |  |
| At 1 June 2024 | 13,939 | 55,120 | 45,076 | 26,049 | 140,184
| Charge for the year on owned assets | - | 13,780 | 6,458 | - | 20,238
| At 31 May 2025 | 13,939 | 68,900 | 51,534 | 26,049 | 160,422
| Net book value |  |  |  |  |
| At 31 May 2025 | - | - | 25,832 | - | 25,832
| At 31 May 2024 | - | 13,780 | 25,368 | - | 39,148
Page 8
EEH VENTURES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
5. | Fixed asset investments
|  | Investments in subsidiary companies | Investments in associates | Unlisted investments | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 June 2024 | 1,176,902 | 480,000 | 2,106,181 | 3,763,083
| Disposals | - | - | (323,304) | (323,304)
| At 31 May 2025 | 1,176,902 | 480,000 | 1,782,877 | 3,439,779
| Impairment |  |  |  |
| At 1 June 2024 | 1,176,897 | - | - | 1,176,897
| At 31 May 2025 | 1,176,897 | - | - | 1,176,897
| Net book value |  |  |  |
| At 31 May 2025 | 5 | 480,000 | 1,782,877 | 2,262,882
| At 31 May 2024 | 5 | 480,000 | 2,106,181 | 2,586,186
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due after more than one year |  |
| Other debtors | 131,328 | 131,328
|  | 131,328 | 131,328
| Due within one year |  |
| Amounts owed by group undertakings | 2,053,082 | 1,737,182
| Other debtors | 15,684,479 | 14,627,898
| Prepayments and accrued income | 68,856 | 5,645
|  | 17,937,745 | 16,502,053
Page 9
EEH VENTURES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 48,286 | 41,310
|  | 48,286 | 41,310
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 313,011 | 37,944
| Amounts owed to group undertakings | 984,580 | 705,007
| Corporation tax | 212,163 | 133,080
| Other taxation and social security | 17,063 | 64,210
| Other creditors | 18,068,004 | 17,031,991
| Accruals and deferred income | 26,886 | 26,886
|  | 19,621,707 | 17,999,118
9. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | (1,759)
| At end of year | (1,759)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (1,759) | (1,759)
|  | (1,759) | (1,759)
Page 10
EEH VENTURES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
10. | Provisions
|  | Other provision
|  | £
| At 1 June 2024 | 110,000
| At 31 May 2025 | 110,000
11. | Related party transactions
| The director E Eldar has made a loan to the Company. At 31 May 2025 the outstanding balance was £234,341 owed by E Eldar (2024: £60,353 owed to E Eldar).
Page 11