Caseware UK (AP4) 2025.0.111 2025.0.111 2025-12-31 2025-12-31 The principal activity of the company has continued to be that of consultancy services and book sales false 2025-01-01 2 2 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 09389718 2025-01-01 2025-12-31 09389718 2024-01-01 2024-12-31 09389718 2025-12-31 09389718 2024-12-31 09389718 2024-01-01 09389718 c:Director1 2025-01-01 2025-12-31 09389718 d:OfficeEquipment 2025-01-01 2025-12-31 09389718 d:OfficeEquipment 2025-12-31 09389718 d:OfficeEquipment 2024-12-31 09389718 d:OfficeEquipment d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 09389718 d:CurrentFinancialInstruments 2025-12-31 09389718 d:CurrentFinancialInstruments 2024-12-31 09389718 d:CurrentFinancialInstruments 4 2025-12-31 09389718 d:CurrentFinancialInstruments 4 2024-12-31 09389718 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 09389718 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 09389718 d:ShareCapital 2025-12-31 09389718 d:ShareCapital 2024-12-31 09389718 d:ShareCapital 2024-01-01 09389718 d:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 09389718 d:RetainedEarningsAccumulatedLosses 2025-12-31 09389718 d:RetainedEarningsAccumulatedLosses 2024-01-01 2024-12-31 09389718 d:RetainedEarningsAccumulatedLosses 2024-12-31 09389718 d:RetainedEarningsAccumulatedLosses 2024-01-01 09389718 c:OrdinaryShareClass1 2025-01-01 2025-12-31 09389718 c:OrdinaryShareClass1 2025-12-31 09389718 c:OrdinaryShareClass1 2024-12-31 09389718 c:FRS102 2025-01-01 2025-12-31 09389718 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 09389718 c:FullAccounts 2025-01-01 2025-12-31 09389718 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 09389718 2 2025-01-01 2025-12-31 09389718 d:AcceleratedTaxDepreciationDeferredTax 2025-12-31 09389718 d:AcceleratedTaxDepreciationDeferredTax 2024-12-31 09389718 f:PoundSterling 2025-01-01 2025-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 09389718 TOBIN VENTURES LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
TOBIN VENTURES LIMITED CONTENTS
| Page
Balance sheet | 1 - 2
Statement of changes in equity | 3
Notes to the financial statements | 4 - 9
TOBIN VENTURES LIMITED REGISTERED NUMBER: 09389718 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 9,989 |  | 11,469
|  |  | 9,989 |  | 11,469
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 1,618,935 |  | 1,261,134 |
Cash at bank and in hand | 6 | 397,837 |  | 880,308 |
|  | 2,016,772 |  | 2,141,442 |
Creditors: amounts falling due within one year | 7 | (73,975) |  | (253,743) |
Net current assets |  |  | 1,942,797 |  | 1,887,699
Total assets less current liabilities |  |  | 1,952,786 |  | 1,899,168
Net assets |  |  | 1,952,786 |  | 1,899,168
Capital and reserves |  |  |  |  |
Called up share capital | 9 |  | 100 |  | 100
Profit and loss account |  |  | 1,952,686 |  | 1,899,068
|  |  | 1,952,786 |  | 1,899,168
1
TOBIN VENTURES LIMITED REGISTERED NUMBER: 09389718 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 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 profit and loss account 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:
Michael Tobin
Director
Date: 22 July 2026
2
TOBIN VENTURES LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 DECEMBER 2025
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 January 2024 | 100 | 1,900,488 | 1,900,588
Loss for the year | - | (1,420) | (1,420)
At 1 January 2025 | 100 | 1,899,068 | 1,899,168
Profit for the year | - | 53,618 | 53,618
At 31 December 2025 | 100 | 1,952,686 | 1,952,786
| The notes on pages 4 to 9 form part of these financial statements.
3
TOBIN VENTURES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Tobin Ventures Limited is a private company, limited by shares, registered in England and Wales, registration number 09389718. The address of the registered office is Elsley Court, 20-22 Great Titchfield Street, London, W1W 8BE. The address of the company's principal business is The Old Rectory, 72 St Marychurch Street, London, SE16 4HZ. The principal activity of the company has continued to be that of consultancy services and book sales. 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 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. The following principal accounting policies have been applied:
| 2.2 | Foreign currency translation
Functional and presentation currency The company's functional and presentational currency is pound sterling. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the profit and loss account within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'. 4
TOBIN VENTURES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.3 | Turnover
Turnover comprises revenue recognised by the company in respect of consultancy services and book sales supplied during the year, exclusive of Value Added Tax.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | Finance costs
Finance costs are charged to profit or loss 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.
| 2.6 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. 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 corporation 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; 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 balance sheet date.
| 2.7 | 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. 5
TOBIN VENTURES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.7 | Tangible fixed assets (continued)
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:
|  |  |  | Office equipment | - | 25% | reducing balance
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.
| 2.8 | Debtors
Short-term debtors are measured at transaction price, less any impairment.
| 2.9 | Cash
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
| 2.10 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.11 | Financial instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
6
TOBIN VENTURES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | Tangible fixed assets
|  | Office equipment
|  | £
| Cost |
| At 1 January 2025 | 36,814
| Additions | 1,416
| At 31 December 2025 | 38,230
| Depreciation |
| At 1 January 2025 | 25,344
| Charge for the year on owned assets | 2,897
| At 31 December 2025 | 28,241
| Net book value |
| At 31 December 2025 | 9,989
| At 31 December 2024 | 11,469
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 35,395 | 20,398
| Amounts owed by joint ventures and associated undertakings | 1,144,649 | 1,139,648
| Other debtors | 373,998 | -
| Prepayments and accrued income | 55,067 | 91,262
| Deferred taxation | 9,826 | 9,826
|  | 1,618,935 | 1,261,134
7
TOBIN VENTURES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
6. | Cash
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 397,837 | 880,308
|  | 397,837 | 880,308
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 883 | 5,691
| Corporation tax | 33,103 | 5,149
| Other taxation and social security | 12,659 | 1,196
| Other creditors | 2 | 217,518
| Accruals and deferred income | 27,328 | 24,189
|  | 73,975 | 253,743
8. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | 9,826
| At end of year | 9,826
| The deferred tax asset is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | 9,826 | 9,826
|  | 9,826 | 9,826
8
TOBIN VENTURES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
9. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 - 100) Ordinary shares of £1.00 each | 100 | 100
10. | Transactions with directors
As at the balance sheet date, the company was due £373,998 from a director (2024 - the company owed £217,518). Throughout the year, the highest amount owed by a director was £373,998 (2024 - £Nil) and interest totalling £6,190 (2024 - £Nil) was charged at the official rate of interest.
9