Caseware UK (AP4) 2025.0.111 2025.0.111 2026-03-312026-03-31truefalsefalse2025-04-01The principal activity of the company continued to be that of a management and holding company.22trueThe 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