Caseware UK (AP4) 2025.0.111 2025.0.111 2025-10-31 2025-10-31 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' ('FRS 102') and 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 financial statements represent the year ended 31 October 2025. The comparative period represents the period from 14 December 2023 to 31 October 2024. The following principal accounting policies have been applied: 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 and loans to related 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 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. The redeemable preference shares are recognised initially at the proceeds received and are subsequently measured at amortised cost using the effective interest method.The company advanced £nil to a Director (2024 - £2,372) and the company received payments of £3,263,623 from a Director (2024 - £571,341). During the year the company allotted £3,000,000 of redeemable preference shares to a company Director in exchange for funding provided or to be provided to the company. At the balance sheet date, the amount owed to a Director in relation to preference shares held, a further loan that is due to be converted to redeemable preference shares post year end, and interest accrued on both, was £3,832,591 (2024 - £568,968). The company has taken advantage of the disclosure exemption available under FRS 102 regarding transactions that have taken place between two or more wholly owned group members.The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2024-11-01 false No description of principal activity 3 2 true true false 14585419 2024-11-01 2025-10-31 14585419 2023-12-14 2024-10-31 14585419 2025-10-31 14585419 2024-10-31 14585419 c:Director1 2024-11-01 2025-10-31 14585419 c:Director2 2024-11-01 2025-10-31 14585419 c:Director3 2024-11-01 2025-10-31 14585419 c:RegisteredOffice 2024-11-01 2025-10-31 14585419 d:CurrentFinancialInstruments 2025-10-31 14585419 d:CurrentFinancialInstruments 2024-10-31 14585419 d:Non-currentFinancialInstruments 2025-10-31 14585419 d:Non-currentFinancialInstruments 2024-10-31 14585419 d:CurrentFinancialInstruments d:WithinOneYear 2025-10-31 14585419 d:CurrentFinancialInstruments d:WithinOneYear 2024-10-31 14585419 d:Non-currentFinancialInstruments d:AfterOneYear 2025-10-31 14585419 d:Non-currentFinancialInstruments d:AfterOneYear 2024-10-31 14585419 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2025-10-31 14585419 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-10-31 14585419 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2025-10-31 14585419 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2024-10-31 14585419 d:ShareCapital 2025-10-31 14585419 d:ShareCapital 2024-10-31 14585419 d:RetainedEarningsAccumulatedLosses 2025-10-31 14585419 d:RetainedEarningsAccumulatedLosses 2024-10-31 14585419 c:FRS102 2024-11-01 2025-10-31 14585419 c:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 14585419 c:FullAccounts 2024-11-01 2025-10-31 14585419 c:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 14585419 6 2024-11-01 2025-10-31 14585419 e:PoundSterling 2024-11-01 2025-10-31 iso4217:GBP xbrli:pure

Registered number:14585419 (England & Wales)
| EDDA HOLDINGS LIMITED |
| DIRECTORS' REPORT AND UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 OCTOBER 2025 |
| Pages for Filing with Registrar |
EDDA HOLDINGS LIMITED
CONTENTS
| Page
Company Information | 1
Balance Sheet | 2 - 3
Notes to the Financial Statements | 4 - 7
EDDA HOLDINGS LIMITED
COMPANY INFORMATION
Directors | Charlie Allombert
| Alexander Nietosvuori
| Alexandra Thompson-Nietosvuori
Registered number | 14585419
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:14585419 (England & Wales) EDDA HOLDINGS LIMITED
BALANCE SHEET AS AT 31 OCTOBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Fixed asset investments | 4 |  | 3,680,619 |  | 2
|  |  | 3,680,619 |  | 2
Current assets |  |  |  |  |
Debtors | 5 | 50 |  | 539,967 |
|  | 50 |  | 539,967 |
Creditors: amounts falling due within one year | 6 | (746,253) |  | (573,718) |
Net current liabilities |  |  | (746,203) |  | (33,751)
Total assets less current liabilities |  |  | 2,934,416 |  | (33,749)
Creditors: amounts falling due after more than one year | 7 |  | (3,103,788) |  | -
Net liabilities |  |  | (169,372) |  | (33,749)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 150 |  | 1
Profit and loss account |  |  | (169,522) |  | (33,750)
Total deficit |  |  | (169,372) |  | (33,749)
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Registered number:14585419 (England & Wales) EDDA HOLDINGS LIMITED
BALANCE SHEET (CONTINUED) AS AT 31 OCTOBER 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 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 Directors' 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 board and were signed on its behalf by:
Charlie Allombert
Director
Date: 23 July 2026
The notes on pages 4 to 7 form part of these financial statements. - 3 -
EDDA HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
1. | General information
Edda Holdings Limited is a private company limited by share capital, incorporated in England & Wales, registered number 14585419. 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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' ('FRS 102') and 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 financial statements represent the year ended 31 October 2025. The comparative period represents the period from 14 December 2023 to 31 October 2024. The following principal accounting policies have been applied:
| 2.2 | Going concern
A Director-shareholder is providing funding when required to ensure the company has enough funds to meet its working capital needs. The Directors have a reasonable expectation that the company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.
| 2.3 | Finance costs
Finance costs are charged to the Profit and Loss Account 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.
| 2.4 | 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 Profit and Loss Account for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment. Loans to subsidiaries have been classified as fixed asset investments. Such loans are stated at historic cost less impairment.
| 2.5 | Debtors
Short-term debtors are measured at the 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. - 4 -
EDDA HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.6 | Creditors
Short-term creditors are measured at the transaction price. Redeemable preference shares are classified as financial liabilities and measured at amortised cost. Finance costs arising on these shares are recognised in the Profit and Loss Account. The liability is included within long-term creditors unless repayable within 12 months. Creditors includes 4.75% cumulative redeemable preference shares which are classified as a financial liability as they are mandatorily redeemable on a share sale or disposal of the business and the company has a contractual obligation to pay fixed returns. The shares are therefore classified as a financial liability.
| 2.7 | 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 and loans to related 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 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. The redeemable preference shares are recognised initially at the proceeds received and are subsequently measured at amortised cost using the effective interest method.
3. | Employees
The average monthly number of employees, including Directors, during the period was 3 (2024 - 2).
4. | Fixed asset investments
|  | Shares in group undertakings | Loans to group undertakings | Total
|  | £ | £ | £
| Cost |  |  |
| At 1 November 2024 | 2 | - | 2
| Additions | - | 3,146,450 | 3,146,450
| Reclassification | - | 534,167 | 534,167
| At 31 October 2025 | 2 | 3,680,617 | 3,680,619
| In the prior period’s financial statements and in the comparative to these financial statements, the interest free loans to group undertakings that are repayable on demand totalling £534,167 are presented within current assets. During the current period the loans were considered to be of a long-term nature and have therefore been classified as fixed asset investments.
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EDDA HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | - | 534,167
| Other debtors | - | 5,800
| Called up share capital not paid | 50 | -
|  | 50 | 539,967
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 2,100 | -
| Other creditors | 744,153 | 573,718
|  | 746,253 | 573,718
| Other creditors includes an amount owed to a director of £728,803 (2024 - £568,968). This is repayable on demand in the current and prior years. No interest was accrued on the prior year balance until it was converted to redeemable preference shares in February 2025. The amount owed as at 31 October 2025 is due to be converted to redeemable preference shares that will be allotted post year end. Interest has accrued on this balance at the same rate as the existing redeemable preference shares (see note 8).
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other loans | 3,103,788 | -
|  | 3,103,788 | -
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EDDA HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
8. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due 2-5 years |  |
| Other loans | 103,788 | -
| Amounts falling due after more than 5 years |  |
| Other loans | 3,000,000 | -
|  | 3,103,788 | -
| Creditors includes 4.75% cumulative redeemable preference shares. The preference shares carry a fixed cumulative return of 4.75% per annum. Where amounts are unpaid on the due date, interest accrues at a default rate and is added to the outstanding balance. As a result, interest may compound until settlement.
9. | Related party transactions
| The company advanced £nil to a Director (2024 - £2,372) and the company received payments of £3,263,623 from a Director (2024 - £571,341). During the year the company allotted £3,000,000 of redeemable preference shares to a company Director in exchange for funding provided or to be provided to the company. At the balance sheet date, the amount owed to a Director in relation to preference shares held, a further loan that is due to be converted to redeemable preference shares post year end, and interest accrued on both, was £3,832,591 (2024 - £568,968). The company has taken advantage of the disclosure exemption available under FRS 102 regarding transactions that have taken place between two or more wholly owned group members.
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