Caseware UK (AP4) 2025.0.111 2025.0.111 2025-11-30 2025-11-30 false true 2 The principal activity of the company continues to be that of an investment company.2024-12-01 2 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 10460085 2024-12-01 2025-11-30 10460085 2023-12-01 2024-11-30 10460085 2025-11-30 10460085 2024-11-30 10460085 c:Director1 2024-12-01 2025-11-30 10460085 d:CurrentFinancialInstruments 2025-11-30 10460085 d:CurrentFinancialInstruments 2024-11-30 10460085 d:CurrentFinancialInstruments d:WithinOneYear 2025-11-30 10460085 d:CurrentFinancialInstruments d:WithinOneYear 2024-11-30 10460085 d:ShareCapital 2025-11-30 10460085 d:ShareCapital 2024-11-30 10460085 d:RetainedEarningsAccumulatedLosses 2024-12-01 2025-11-30 10460085 d:RetainedEarningsAccumulatedLosses 2025-11-30 10460085 d:RetainedEarningsAccumulatedLosses 2024-11-30 10460085 c:OrdinaryShareClass1 2024-12-01 2025-11-30 10460085 c:OrdinaryShareClass1 2025-11-30 10460085 c:OrdinaryShareClass1 2024-11-30 10460085 c:OrdinaryShareClass2 2024-12-01 2025-11-30 10460085 c:OrdinaryShareClass2 2025-11-30 10460085 c:OrdinaryShareClass2 2024-11-30 10460085 c:FRS102 2024-12-01 2025-11-30 10460085 c:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 10460085 c:FullAccounts 2024-12-01 2025-11-30 10460085 c:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 10460085 2 2024-12-01 2025-11-30 10460085 6 2024-12-01 2025-11-30 10460085 d:OtherDeferredTax 2025-11-30 10460085 d:OtherDeferredTax 2024-11-30 10460085 e:PoundSterling 2024-12-01 2025-11-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 10460085 ANELLA LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 NOVEMBER 2025
ANELLA LIMITED CONTENTS
| Page
Balance sheet | 1 - 2
Notes to the financial statements | 3 - 7
ANELLA LIMITED REGISTERED NUMBER: 10460085 BALANCE SHEET AS AT 30 NOVEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 100 |  | 100 |
Current asset investments | 5 | 6,398,205 |  | 6,145,852 |
|  | 6,398,305 |  | 6,145,952 |
Creditors: amounts falling due within one year | 6 | (6,071,571) |  | (6,022,861) |
Net current assets |  |  | 326,734 |  | 123,091
Total assets less current liabilities |  |  | 326,734 |  | 123,091
Provisions for liabilities |  |  |  |  |
Deferred tax | 7 |  | (8,701) |  | -
Net assets |  |  | 318,033 |  | 123,091
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 2,100 |  | 2,100
Profit and loss account | 9 |  | 315,933 |  | 120,991
|  |  | 318,033 |  | 123,091
1
ANELLA LIMITED REGISTERED NUMBER: 10460085 BALANCE SHEET (CONTINUED) AS AT 30 NOVEMBER 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 on 19 July 2026.
Andrew Kirkland Bassadone
Director
The notes on pages 3 to 7 form part of these financial statements. 2
ANELLA LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
1. | General information
Anella Limited is a private company, limited by shares, registered in England and Wales with registration number 10460085. The address of its registered office is 2 Royston Road, Richmond, London, TW10 6LT. The principal activity of the company continues to be that of an investment company. 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 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 | Foreign currency translation
Functional and presentation currency The company's functional and presentational currency is pound sterling. 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'.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method. 3
ANELLA LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 2.Accounting policies (continued)
| 2.4 | 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.
| 2.5 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.6 | 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.
| 2.7 | Valuation of investments
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 profit and loss account 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.
| 2.8 | Debtors
Short term debtors are measured at transaction price, less any impairment. 4
ANELLA LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 2.Accounting policies (continued)
| 2.9 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.10 | Provisions for liabilities
Provisions are made where an event has taken place that gives the company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation. Provisions are charged as an expense to profit or loss in the year that the company becomes aware of the obligation, and are measured at the best estimate at the balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties. When payments are eventually made, they are charged to the provision carried in the balance sheet.
| 2.11 | 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, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
4. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Called up share capital not paid | 100 | 100
5. | Current asset investments
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Investment portfolio | 6,398,205 | 6,145,852
5
ANELLA LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 1,112,368 | 1,055,044
| Other creditors | 4,949,559 | 4,949,559
| Accruals and deferred income | 9,644 | 18,258
|  | 6,071,571 | 6,022,861
| The bank loan is secured by a fixed charge over an investment portfolio, and a lien in the form of a pledge over all present and future assets.
7. | Deferred taxation
|  | 2025
|  | £
| Charged to profit or loss | (8,701)
| At end of year | (8,701)
| The deferred taxation balance is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| On unrealised gains | 8,701 | -
6
ANELLA LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
8. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Authorised |  |
|  | 100 (2024 - 100) A shares of £1.00 each | 100 | 100
|  | 200,000 (2024 - 200,000) C shares of £0.01 each | 2,000 | 2,000
|  |  | 2,100 | 2,100
|  | Allotted, called up and fully paid |  |
|  | 200,000 (2024 - 200,000) C shares of £0.01 each | 2,000 | 2,000
|  | Allotted, called up and partly paid |  |
|  | 100 (2024 - 100) A shares of £1.00 each | 100 | 100
9. | Reserves
Profit and loss account Included in the profit and loss reserve is a non-distributable amount of £34,805 (2024 - credit balance of £126,240).
10. | Related party transactions
| Included in other creditors is an amount of £4,949,559 (2024 - £4,949,559) owed to the directors.
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