Caseware UK (AP4) 2024.0.164 2024.0.164 2025-11-30 2025-11-30 29 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.true false 2024-12-01 false Renting and leasing of office machinery and equipment (including computers)28 false 07885478 2024-12-01 2025-11-30 07885478 2023-12-01 2024-11-30 07885478 2025-11-30 07885478 2024-11-30 07885478 2023-12-01 07885478 c:Director1 2024-12-01 2025-11-30 07885478 d:Buildings 2024-12-01 2025-11-30 07885478 d:Buildings 2025-11-30 07885478 d:Buildings 2024-11-30 07885478 d:Buildings d:OwnedOrFreeholdAssets 2024-12-01 2025-11-30 07885478 d:OtherPropertyPlantEquipment 2024-12-01 2025-11-30 07885478 d:OtherPropertyPlantEquipment 2025-11-30 07885478 d:OtherPropertyPlantEquipment 2024-11-30 07885478 d:OtherPropertyPlantEquipment d:OwnedOrFreeholdAssets 2024-12-01 2025-11-30 07885478 d:OwnedOrFreeholdAssets 2024-12-01 2025-11-30 07885478 d:ComputerSoftware 2024-12-01 2025-11-30 07885478 d:ComputerSoftware 2025-11-30 07885478 d:ComputerSoftware 2024-11-30 07885478 d:OtherResidualIntangibleAssets 2024-12-01 2025-11-30 07885478 d:CurrentFinancialInstruments 2025-11-30 07885478 d:CurrentFinancialInstruments 2024-11-30 07885478 d:Non-currentFinancialInstruments 2025-11-30 07885478 d:Non-currentFinancialInstruments 2024-11-30 07885478 d:CurrentFinancialInstruments d:WithinOneYear 2025-11-30 07885478 d:CurrentFinancialInstruments d:WithinOneYear 2024-11-30 07885478 d:Non-currentFinancialInstruments d:AfterOneYear 2025-11-30 07885478 d:Non-currentFinancialInstruments d:AfterOneYear 2024-11-30 07885478 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2025-11-30 07885478 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-11-30 07885478 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2025-11-30 07885478 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-11-30 07885478 d:ShareCapital 2025-11-30 07885478 d:ShareCapital 2024-11-30 07885478 d:RetainedEarningsAccumulatedLosses 2025-11-30 07885478 d:RetainedEarningsAccumulatedLosses 2024-11-30 07885478 c:OrdinaryShareClass1 2024-12-01 2025-11-30 07885478 c:OrdinaryShareClass1 2025-11-30 07885478 c:OrdinaryShareClass2 2024-12-01 2025-11-30 07885478 c:OrdinaryShareClass2 2025-11-30 07885478 c:FRS102 2024-12-01 2025-11-30 07885478 c:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 07885478 c:FullAccounts 2024-12-01 2025-11-30 07885478 c:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 07885478 d:WithinOneYear 2025-11-30 07885478 d:WithinOneYear 2024-11-30 07885478 d:BetweenOneFiveYears 2025-11-30 07885478 d:BetweenOneFiveYears 2024-11-30 07885478 d:ComputerSoftware d:ExternallyAcquiredIntangibleAssets 2024-12-01 2025-11-30 07885478 d:AcceleratedTaxDepreciationDeferredTax 2025-11-30 07885478 d:AcceleratedTaxDepreciationDeferredTax 2024-11-30 07885478 d:ComputerSoftware d:OwnedIntangibleAssets 2024-12-01 2025-11-30 07885478 e:PoundSterling 2024-12-01 2025-11-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 07885478 LOGIXAL DOCUMENT SOLUTIONS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 NOVEMBER 2025
LOGIXAL DOCUMENT SOLUTIONS LIMITED REGISTERED NUMBER: 07885478 STATEMENT OF FINANCIAL POSITION AS AT 30 NOVEMBER 2025
|  | 2025 |  | 2024
Note | £ | £ | £ | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 15,421 |  | 21,180
Tangible assets | 5 |  | 64,643 |  | 92,927
|  |  | 80,064 |  | 114,107
Current assets |  |  |  |  |
Stocks | 6 | 198,118 |  | 281,621 |
Debtors: amounts falling due within one year | 7 | 3,541,012 |  | 2,356,421 |
Cash at bank and in hand | 8 | 1,188,972 |  | 1,111,603 |
|  | 4,928,102 |  | 3,749,645 |
Creditors: amounts falling due within one year | 9 | (3,904,811) |  | (2,950,292) |
Net current assets |  |  | 1,023,291 |  | 799,353
Total assets less current liabilities |  |  | 1,103,355 |  | 913,460
Creditors: amounts falling due after more than one year | 10 |  | (424,004) |  | (334,869)
Provisions for liabilities |  |  |  |  |
Deferred tax | 12 |  | (14,000) |  | (19,900)
Net assets |  |  | 665,351 |  | 558,691
Capital and reserves |  |  |  |  |
Called up share capital | 13 |  | 250,000 |  | 250,000
Profit and loss account |  |  | 415,351 |  | 308,691
|  |  | 665,351 |  | 558,691
Page 1
LOGIXAL DOCUMENT SOLUTIONS LIMITED REGISTERED NUMBER: 07885478 STATEMENT OF FINANCIAL POSITION (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 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.
D P Hoile
Director
The notes on pages 3 to 13 form part of these financial statements. Page 2
LOGIXAL DOCUMENT SOLUTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
1. | General information
Logixal Document Solutions Limited is a company limited by shares, incorporated in England and Wales. The address of the registered office is 3 Brook Business Centre, Cowley Mill Road, Uxbridge, Middlesex, UB8 2FX. The company specialises in the sale and rental of office equipment. 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 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 | Going concern
The directors note that the company is trading adequately and has sufficient working capital and other finance available to continue trading for a period of not less than 12 months from the date of approval of these financial statements. As such, the directors believe that there are no significant uncertainties in their assessment of whether the company is a going concern and therefore have prepared the accounts on a going concern basis.
| 2.3 | 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: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. Page 3
LOGIXAL DOCUMENT SOLUTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 2.Accounting policies (continued)
| 2.4 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years. The estimated useful lives range as follows:
|  |  |  | Other intangible assets | - |  | 3-10 years
Other intangible assets include website, branded trademark and licences.
| 2.5 | 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 bases:
|  |  |  | Land and buildings | - | 10% to 20% Straight line
|  |  |  | Other fixed assets | - | 14.33% to 50% 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 the Statement of comprehensive income.
| 2.6 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a weighted average basis. Work in progress and finished goods include labour and attributable overheads. At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in the Statement of comprehensive income.
| 2.7 | 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. Page 4
LOGIXAL DOCUMENT SOLUTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 2.Accounting policies (continued)
| 2.8 | 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. Cash equivalents are 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.
| 2.9 | Financial instruments
The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors. Financial assets that are measured at cost and amortised cost are assessed at each reporting date for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of comprehensive income. For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract. For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the reporting date. Financial assets and liabilities are offset and the net amount reported in the Statement of financial position 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 | Creditors
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.
| 2.11 | Finance costs
Finance costs are charged to the Statement of comprehensive income 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.
| 2.12 | 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 5
LOGIXAL DOCUMENT SOLUTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 2.Accounting policies (continued)
| 2.13 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to the Statement of comprehensive income on a straight-line basis over the lease term.
| 2.14 | Borrowing costs
All borrowing costs are recognised in the Statement of comprehensive income in the year in which they are incurred.
| 2.15 | 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 the Statement of comprehensive income when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.
| 2.16 | 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 the Statement of comprehensive income in the year that the Company becomes aware of the obligation, and are measured at the best estimate at the reporting 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 Statement of financial position. Page 6
LOGIXAL DOCUMENT SOLUTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 2.Accounting policies (continued)
| 2.17 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in the Statement of comprehensive income 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 reporting 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 reporting 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 reporting date.
3. | Employees
The average monthly number of employees, including directors, during the year was 28 (2024 - 28). Page 7
LOGIXAL DOCUMENT SOLUTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
4. | Intangible assets
|  | Other intangible assets
|  | £
| Cost |
| At 1 December 2024 | 64,325
| Additions | 8,209
| Disposals | (20,824)
| At 30 November 2025 | 51,710
| Amortisation |
| At 1 December 2024 | 43,145
| Charge for the year | 13,968
| On disposals | (20,824)
| At 30 November 2025 | 36,289
| Net book value |
| At 30 November 2025 | 15,421
| At 30 November 2024 | 21,180
Page 8
LOGIXAL DOCUMENT SOLUTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
5. | Tangible fixed assets
|  | Land and buildings | Other fixed assets | Total
|  | £ | £ | £
| Cost |  |  |
| At 1 December 2024 | 32,798 | 616,717 | 649,515
| Additions | - | 21,425 | 21,425
| Disposals | - | (377,482) | (377,482)
| At 30 November 2025 | 32,798 | 260,660 | 293,458
| Depreciation |  |  |
| At 1 December 2024 | 23,896 | 532,692 | 556,588
| Charge for the year | 3,929 | 42,487 | 46,416
| Disposals | - | (374,189) | (374,189)
| At 30 November 2025 | 27,825 | 200,990 | 228,815
| Net book value |  |  |
| At 30 November 2025 | 4,973 | 59,670 | 64,643
| At 30 November 2024 | 8,902 | 84,025 | 92,927
6. | Stocks
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Finished goods and goods for resale | 198,118 | 281,621
|  | 198,118 | 281,621
Page 9
LOGIXAL DOCUMENT SOLUTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
7. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 272,074 | 211,587
| Other debtors | 1,942,928 | 1,296,249
| Prepayments and accrued income | 1,326,010 | 848,585
|  | 3,541,012 | 2,356,421
| Included within other debtors is a rent deposit amounting to £23,051 (2024 - £23,051) which has a charge held against that amount.
8. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 1,188,972 | 1,111,603
|  | 1,188,972 | 1,111,603
9. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 255,898 | 301,027
| Trade creditors | 1,271,895 | 989,172
| Corporation tax | 347,726 | 218,169
| Other taxation and social security | 182,186 | 254,139
| Other creditors | 89,376 | 86,028
| Accruals and deferred income | 1,757,730 | 1,101,757
|  | 3,904,811 | 2,950,292
Page 10
LOGIXAL DOCUMENT SOLUTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
10. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 424,004 | 334,869
|  | 424,004 | 334,869
11. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 255,898 | 301,027
| Amounts falling due 1-2 years |  |
| Bank loans | 187,314 | 155,977
| Amounts falling due 2-5 years |  |
| Bank loans | 236,690 | 178,892
|  | 679,902 | 635,896
Page 11
LOGIXAL DOCUMENT SOLUTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
12. | Deferred taxation
|  | 2025 | 2024
|  | £ | £
| At beginning of year | 19,900 | 27,400
| Credited to the Statement of comprehensive income | (5,900) | (7,500)
| At end of year | 14,000 | 19,900
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | 14,000 | 19,900
|  | 14,000 | 19,900
13. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 12,500 Ordinary shares of £1 each | 12,500 | 12,500
|  | 237,500 Ordinary A shares of £1 each | 237,500 | 237,500
|  |  | 250,000 | 250,000
| The Ordinary shares and Ordinary A shares are separate classes of shares for the purpose of declaration of dividends. The shares rank pari passu in all other respects.
14. | Pension commitments
The company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £15,790 (2024 - £40,994). The contribution outstanding at the reporting date amounted to £3,864 (2024 - £3,398). Page 12
LOGIXAL DOCUMENT SOLUTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
15. | Commitments under operating leases
| At 30 November 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Not later than 1 year | 88,773 | 101,207
| Later than 1 year and not later than 5 years | - | 88,773
|  | 88,773 | 189,980
16. | Transactions with directors
Included within other debtors is an amount of £1,364,517 (2024 - £964,464) owed by the directors.
17. | Controlling party
The ultimate controlling parties of the company are a director and a close family member by virtue of their majority shareholding.
Page 13