Caseware UK (AP4) 2025.0.111 2025.0.111 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.false true 2025-04-01 Holding company 0 0 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false NI692487 2025-04-01 2026-03-31 NI692487 2024-04-01 2025-03-31 NI692487 2026-03-31 NI692487 2025-03-31 NI692487 2024-04-01 NI692487 c:CompanySecretary1 2025-04-01 2026-03-31 NI692487 c:Director1 2025-04-01 2026-03-31 NI692487 c:RegisteredOffice 2025-04-01 2026-03-31 NI692487 c:Agent1 2025-04-01 2026-03-31 NI692487 d:CurrentFinancialInstruments 2026-03-31 NI692487 d:CurrentFinancialInstruments 2025-03-31 NI692487 d:ShareCapital 2026-03-31 NI692487 d:ShareCapital 2025-03-31 NI692487 d:ShareCapital 2024-04-01 NI692487 d:RetainedEarningsAccumulatedLosses 2025-04-01 2026-03-31 NI692487 d:RetainedEarningsAccumulatedLosses 2026-03-31 NI692487 d:RetainedEarningsAccumulatedLosses 2024-04-01 2025-03-31 NI692487 d:RetainedEarningsAccumulatedLosses 2025-03-31 NI692487 d:RetainedEarningsAccumulatedLosses 2024-04-01 NI692487 c:OrdinaryShareClass1 2025-04-01 2026-03-31 NI692487 c:OrdinaryShareClass1 2024-04-01 2025-03-31 NI692487 c:OrdinaryShareClass1 2026-03-31 NI692487 c:OrdinaryShareClass1 2025-03-31 NI692487 c:FRS102 2025-04-01 2026-03-31 NI692487 c:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 NI692487 c:FullAccounts 2025-04-01 2026-03-31 NI692487 c:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 NI692487 e:PoundSterling 2025-04-01 2026-03-31 xbrli:shares iso4217:GBP xbrli:pure

Unaudited Financial Statements Neueda ROI Holdco Limited For the year ended 31 March 2026 Registered number: NI692487
Neueda ROI Holdco Limited
Company Information
Director | Mr D Bole
Company secretary | Ms K Dinsmore
Registered number | NI692487
Registered office | 5e Stirling House Castlereagh Road Business Park
| 478 Castlereagh Road
| Belfast
| Northern Ireland
| BT5 6BQ
Accountants | Grant Thornton Advisors (NI) LLP
| Chartered Accountants
| 12 - 15 Donegall Square West
| Belfast
| BT1 6JH
Neueda ROI Holdco Limited
Contents
| Page
Balance Sheet | 1
Statement of Changes in Equity | 2
Notes to the Financial Statements | 3 - 6
Neueda ROI Holdco Limited Registered number:NI692487
Balance Sheet As at 31 March 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 5 |  | 62,847 |  | 62,847
|  |  | 62,847 |  | 62,847
Creditors: amounts falling due within one year | 6 | (64,547) |  | (62,747) |
Net current liabilities |  |  | (64,547) |  | (62,747)
Total assets less current liabilities |  |  | (1,700) |  | 100
Net liabilities |  |  | (1,700) |  | 100
Capital and reserves |  |  |  |  |
Called up share capital | 7 |  | 100 |  | 100
Profit and loss account | 8 |  | (1,800) |  | -
|  |  | (1,700) |  | 100
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 3 August 2026.
Mr D Bole
Director
The notes on pages 3 to 6 form part of these financial statements. Page 1
Neueda ROI Holdco Limited
Statement of Changes in Equity For the year ended 31 March 2026
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 April 2025 | 100 | - | 100
Loss for the year | - | (1,800) | (1,800)
At 31 March 2026 | 100 | (1,800) | (1,700)
Statement of Changes in Equity For the year ended 31 March 2025
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 April 2024 | 100 | 175,098 | 175,198
Profit for the year | - | 163,560 | 163,560
Dividends: Equity capital | - | (338,658) | (338,658)
At 31 March 2025 | 100 | - | 100
| The notes on pages 3 to 6 form part of these financial statements.
Page 2
Neueda ROI Holdco Limited
Notes to the Financial Statements For the year ended 31 March 2026
1. | General information
Neueda ROI Holdco Limited is a private company limited by shares which is registered and incorporated in Northern Ireland. The registered address is 5e Stirling House Castlereagh Road Business Park, 478 Castlereagh Road, Belfast, Northern Ireland, BT5 6BQ. The principal activity of the company is that of a holding 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 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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies (see note 3). The financial statements are presented in Sterling (£). The following principal accounting policies have been applied:
| 2.2 | Going concern
The director has assessed that there are adequate resources to meet the ongoing costs of the business for a minimum of 12 months from the date of signing the financial statements. For this reason the financial statements have been prepared on a going concern basis which presumes the realisation of assets and liabilities in the normal course of business.
| 2.3 | Consolidation
These financial statements contain information about the company as an individual and do not contain consolidated financial information as the parent undertaking of a group. The company has taken advantage of exemptions available to small groups not to prepare consolidated financial statements. Page 3
Neueda ROI Holdco Limited
Notes to the Financial Statements For the year ended 31 March 2026 2.Accounting policies (continued)
| 2.4 | Taxation
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; ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met; and ∙Where they relate to timing differences in respect of interests in subsidiaries, associates, branches and joint ventures and the Company can control the reversal of the timing differences and such reversal is not considered probable in the foreseeable future. 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.
| 2.5 | Associates and joint ventures
Associates and joint ventures are held at cost less impairment.
| 2.6 | 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.
| 2.7 | 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. Page 4
Neueda ROI Holdco Limited
Notes to the Financial Statements For the year ended 31 March 2026
3. | Judgements in applying accounting policies and key sources of estimation uncertainty
Estimates and judgements are required when applying accounting policies. These are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The company makes estimates and assumptions concerning the future, which can involve a high degree of judgement or complexity. The resulting accounting estimates will, by definition, seldom equal the related actual results. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are addressed below: Carrying value of investments Investments in associates are measured at cost less accumulated impairment. Where there is an indication of impairment the recoverable amount is estimated and compared with the carrying amount. The estimate of recoverable amount is considered in light of the trading and balance sheet strength of the associate together with the director's best estimate of future performance of the associate.
4. | Employees
| The Company has no employees other than the director, who did not receive any remuneration (2025 - £NIL).
5. | Fixed asset investments
|  | Investments in associates
|  | £
| Cost or valuation |
| At 1 April 2025 | 62,847
| At 31 March 2026 | 62,847
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 62,747 | 62,747
| Accruals and deferred income | 1,800 | -
|  | 64,547 | 62,747
Page 5
Neueda ROI Holdco Limited
Notes to the Financial Statements For the year ended 31 March 2026
7. | Share capital
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2025 - 100) Ordinary shares of £1.00 each | 100 | 100
8. | Reserves
Profit and loss account This includes all current and prior period retained profits and losses.
9. | Related party transactions
| The company has availed of the exemption under FRS102 section 33 which does not require disclosure of transactions entered into between any subsidiary undertaking which is wholly owned by a member of that group.
10. | Controlling party
The Company's immediate parent undertaking is Neueda Holdings Limited. The ultimate controlling party is Mr D Bole.
Page 6