Value chain · CLM-1384
In plain terms
The company has spent about 295,000 pounds on patents, which it writes down over 20 years, and added about 15,000 pounds in the last year.
The claim as recorded
Cassiopeia Solar Limited carries capitalised patent costs at a cost of GBP 294,972 at 30 September 2025, after GBP 15,445 of additions in the year, amortised evenly over an estimated useful life of 20 years (GBP 14,749 charged in the year), for a net book value of GBP 250,749; its policy capitalises patent costs in a project's development phase and expenses research-phase costs.
Evidence behind this: T1-statutory filing; unaudited, the company's own statement
Scope and limits
Book cost under the historical cost convention, not a valuation or market value. The filing does not list the patents or families the costs relate to; SRC-092 (CN110998976B, assigned to the company in 2023) is one held patent, and this filing does not say whether it is in the figure. The balance sheet line is "Intangible assets" and note 4's column is headed "Other intangible assets"; that these are patent costs comes from the accounting policy, not a labelled line. Unaudited (s477).
What it assumes
No assumptions are recorded against this claim.
Where it comes from
Note 4, PDF p.6 (printed p.4), Intangible fixed assets, column "Other intangible assets": cost 279,527 at 1 October 2024, additions 15,445, 294,972 at 30 September 2025; amortisation 29,474 brought forward, charge 14,749, 44,223 carried forward; net book value 250,749 (2024: 250,053). Note 2, PDF p.5, Patents: patent costs are recognised as intangible assets in the developmental phase, research-phase costs are expensed under FRS 102, and patents and licences are amortised evenly over 20 years. The charge equals one-twentieth of the year-end cost to the pound (our arithmetic).
Basis: GBP
Related records
- Answers question
- QST-005 not published in this release
Cite this
energyaperture.com/c/clm-1384
CLM-1384, Energy Aperture, as of 2025-09-30.
Connected records
Other published records linked to this one. A list, not a judgement.