Caseware UK (AP4) 2025.0.111 2025.0.111 2026-03-31 2026-03-31 true false false 2025-04-01 The principal activity of the company continued to be that of a management and holding company.2 2 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 05990677 2025-04-01 2026-03-31 05990677 2024-04-01 2025-03-31 05990677 2026-03-31 05990677 2025-03-31 05990677 c:Director1 2025-04-01 2026-03-31 05990677 d:CurrentFinancialInstruments 2026-03-31 05990677 d:CurrentFinancialInstruments 2025-03-31 05990677 d:CurrentFinancialInstruments d:WithinOneYear 2026-03-31 05990677 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 05990677 d:ShareCapital 2026-03-31 05990677 d:ShareCapital 2025-03-31 05990677 d:RetainedEarningsAccumulatedLosses 2026-03-31 05990677 d:RetainedEarningsAccumulatedLosses 2025-03-31 05990677 c:OrdinaryShareClass1 2025-04-01 2026-03-31 05990677 c:OrdinaryShareClass1 2026-03-31 05990677 c:FRS102 2025-04-01 2026-03-31 05990677 c:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 05990677 c:FullAccounts 2025-04-01 2026-03-31 05990677 c:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 05990677 d:Subsidiary1 2025-04-01 2026-03-31 05990677 d:Subsidiary1 1 2025-04-01 2026-03-31 05990677 d:Subsidiary2 2025-04-01 2026-03-31 05990677 d:Subsidiary2 1 2025-04-01 2026-03-31 05990677 6 2025-04-01 2026-03-31 05990677 e:PoundSterling 2025-04-01 2026-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 05990677 AMBRO CAPITAL LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
AMBRO CAPITAL LIMITED
CONTENTS
| Page
Statement of Financial Position | 1 - 2
Notes to the Financial Statements | 3 - 6
AMBRO CAPITAL LIMITED REGISTERED NUMBER:05990677
STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 795,858 |  | 51,190
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 1,000 |  | 1,000 |
Bank & cash balances |  | 7,230 |  | 7,970 |
|  | 8,230 |  | 8,970 |
Creditors: amounts falling due within one year | 6 | (2,110) |  | (1,235) |
Net current assets |  |  | 6,120 |  | 7,735
Net assets |  |  | 801,978 |  | 58,925
Capital and reserves |  |  |  |  |
Called up share capital | 7 |  | 46,000 |  | 46,000
Profit and loss account |  |  | 755,978 |  | 12,925
|  |  | 801,978 |  | 58,925
Page 1
AMBRO CAPITAL LIMITED REGISTERED NUMBER:05990677
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 MARCH 2026 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 by:
J V Spangler
Director
Date: 6 August 2026
The notes on pages 3 to 6 form part of these financial statements. Page 2
AMBRO CAPITAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
1. | General information
The company's legal form is that of a limited company incorporated in the United Kingdom. The company's registered office is 5 Elstree Gate, Elstree Way, Borehamwood, Hertfordshire, WD6 1JD. The principal activity of the company continued to be that of a management and 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 following principal accounting policies have been applied:
| 2.2 | Valuation of investments
Investments in associates are measured at cost less accumulated impairment.
| 2.3 | Debtors
Short term debtors are measured at transaction price, less any impairment.
| 2.4 | Creditors
Short term creditors are measured at the transaction price.
| 2.5 | 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2025 - 2).
Page 3
AMBRO CAPITAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
4. | Fixed asset investments
|  | Investments in subsidiary companies | Investments in associates | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 April 2025 | - | 51,190 | 51,190
| Additions | 744,668 | - | 744,668
| Reclassified from associate | 51,190 | (51,190) | -
| At 31 March 2026 | 795,858 | - | 795,858
| Net book value |  |  |
| At 31 March 2026 | 795,858 | - | 795,858
| At 31 March 2025 | - | 51,190 | 51,190
| Subsidiary undertakings
| The following were subsidiary undertakings of the Company:
| Name | Registered office | Principal activity | Class of shares | Holding
| Xenmet SA | Liechenstein | Trading in various industries | Ordinary | 100%
| Ambro Limited | England and Wales | Trading on non-ferrous metals | Ordinary | 100%
| Ambro Limited is held indirectly through Xenmet SA, which holds 100% of its ordinary share capital.
Page 4
AMBRO CAPITAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
5. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Other debtors | 1,000 | 1,000
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Accruals and deferred income | 2,110 | 1,235
Page 5
AMBRO CAPITAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
7. | Share capital
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 46,000 Ordinary shares of £1 each | 46,000 | 46,000
Page 6