Caseware UK (AP4) 2025.0.111 2025.0.111 2025-12-31 2025-12-31 false 2025-01-01 Security Dealing on own account 1 1 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 13062172 2025-01-01 2025-12-31 13062172 2024-01-01 2024-12-31 13062172 2025-12-31 13062172 2024-12-31 13062172 c:Director1 2025-01-01 2025-12-31 13062172 d:ComputerEquipment 2025-01-01 2025-12-31 13062172 d:ComputerEquipment 2025-12-31 13062172 d:ComputerEquipment 2024-12-31 13062172 d:ComputerEquipment d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 13062172 d:CurrentFinancialInstruments 2025-12-31 13062172 d:CurrentFinancialInstruments 2024-12-31 13062172 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 13062172 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 13062172 d:ShareCapital 2025-12-31 13062172 d:ShareCapital 2024-12-31 13062172 d:RetainedEarningsAccumulatedLosses 2025-12-31 13062172 d:RetainedEarningsAccumulatedLosses 2024-12-31 13062172 c:FRS102 2025-01-01 2025-12-31 13062172 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 13062172 c:FullAccounts 2025-01-01 2025-12-31 13062172 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 13062172 6 2025-01-01 2025-12-31 13062172 1 2025-12-31 13062172 2 2025-12-31 13062172 1 2024-12-31 13062172 2 2024-12-31 13062172 f:PoundSterling 2025-01-01 2025-12-31 iso4217:GBP xbrli:pure

Registered number: 13062172 LB MAROUBRA LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
LB MAROUBRA LIMITED REGISTERED NUMBER: 13062172 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 133 |  | 266
Investments | 5 |  | 2,622,694 |  | 2,148,041
|  |  | 2,622,827 |  | 2,148,307
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 3,116,343 |  | 1,903,241 |
Cash at bank and in hand | 7 | 1,495 |  | 31,029 |
|  | 3,117,838 |  | 1,934,270 |
Creditors: amounts falling due within one year | 8 | (5,451,458) |  | (4,270,287) |
Net current liabilities |  |  | (2,333,620) |  | (2,336,017)
Total assets less current liabilities |  |  | 289,207 |  | (187,710)
Net assets/(liabilities) |  |  | 289,207 |  | (187,710)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1 |  | 1
Profit and loss account |  |  | 289,206 |  | (187,711)
|  |  | 289,207 |  | (187,710)
Page 1
LB MAROUBRA LIMITED REGISTERED NUMBER: 13062172 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2025 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 her 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:
Anca-Monica Pantelie
Director
Date: 17 August 2026
The notes on pages 3 to 6 form part of these financial statements. Page 2
LB MAROUBRA LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
LB Maroubra Limited is a private company limited by shares and incorporated in England and Wales (Registered number 13062172). The registered office address is 101 New Cavendish Street, London, W1W 6XH. The financial statements are presented in Sterling, which is the functional currency of the 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 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 | 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, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Computer equipment | - | 25% |
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 profit or loss.
| 2.3 | Valuation of investments
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 Statement of Comprehensive Income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment. Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period. Page 3
LB MAROUBRA LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.4 | 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.
| 2.5 | 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.
| 2.6 | 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
4. | Tangible fixed assets
|  | Computer equipment
|  | £
| Cost or valuation |
| At 1 January 2025 | 530
| At 31 December 2025 | 530
| Depreciation |
| At 1 January 2025 | 265
| Charge for the year on owned assets | 132
| At 31 December 2025 | 397
| Net book value |
| At 31 December 2025 | 133
| At 31 December 2024 | 265
Page 4
LB MAROUBRA LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Fixed asset investments
|  | Listed investments | Unlisted investments | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 January 2025 | 1,805,381 | 750,023 | 2,555,404
| Revaluations | 474,653 | - | 474,653
| At 31 December 2025 | 2,280,034 | 750,023 | 3,030,057
| Impairment |  |  |
| At 1 January 2025 | - | 407,363 | 407,363
| At 31 December 2025 | - | 407,363 | 407,363
| Net book value |  |  |
| At 31 December 2025 | 2,280,034 | 342,660 | 2,622,694
| At 31 December 2024 | 1,805,381 | 342,660 | 2,148,041
Page 5
LB MAROUBRA LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 3,091,966 | 1,878,863
| Other debtors | 24,377 | 24,378
|  | 3,116,343 | 1,903,241
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 1,495 | 31,029
|  | 1,495 | 31,029
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 5,460,958 | 4,269,135
| Other creditors | - | 10,652
| Accruals and deferred income | (9,500) | (9,500)
|  | 5,451,458 | 4,270,287
9. | Related party transactions
| As at balance sheet date, the company was owed £NIL from the director (2024: company owed the director, £10,652).
Page 6