Layla Saunders: Difference between revisions

Latest revision as of 14:22, 7 July 2026

Layla Saunders is a key shareholder of Arcscribe Ltd.

Shareholder Information

Layla Saunders holds a significant equity position in Arcscribe Ltd, established through strategic private equity acquisition. Following the restructuring in July 2026, her portfolio includes both Ordinary shares and Class C shares.

Equity Ledger

The following ledger tracks the historical acquisition of shares, capital flow, and investment cost basis for Layla Saunders:

Transaction Date	Description	Share Delta	Class	Price per Share	Transaction Value	Running Cost Basis	Ownership %
12 May 2026	Class C Acquisition (SEIS)	▲ +2	Class C	£750.00	£1,500.00	£1,500.00	1.9%
7 Jul 2026	Private Equity Purchase (from H. Washington)	▲ +20	Ordinary	£25.00	£500.00	£2,000.00	21.15%

Key: ■ Denotes SEIS-qualifying investment.

SEIS Financial Analysis

This table summarizes the initial tax efficiency and potential loss mitigation strategies for SEIS-qualifying Class C shares.

Metric	Calculation Basis	Value
Initial Investment	—	£1,500.00
Initial SEIS Tax Relief (50%)	£1,500.00 * 0.50	£750.00
Net Effective Cost	Investment - Relief	£750.00
Potential Loss Relief (45% max)	£750.00 * 0.45	£337.50
Total Possible Relief	Initial Relief + Loss Relief	£1,087.50
Max Potential Risk	Net Cost - Loss Relief	£412.50

Notes:

Initial relief assumes sufficient tax liability.

Loss relief is subject to the investor's marginal income tax rate (up to 45%) and is applied to the net cost basis after initial relief.

Compliance with HMRC guidelines is strictly required for both relief claims.

Portfolio Notes

SEIS Qualification: The Class C shares acquired on 12 May 2026 were issued under the Seed Enterprise Investment Scheme (SEIS). Investors should maintain all relevant compliance documentation (Form EIS3/SEIS3) to qualify for applicable income tax relief and capital gains tax exemptions.
Total Acquisition Cost: The aggregate capital deployed for the acquisition of Ordinary and Class C shares totals £2,000.00.
Equity Composition: Following the July 2026 consolidation, the portfolio comprises 20 Ordinary Shares and 2 Class C shares.
Ownership Standing: Layla Saunders maintains a total equity stake of 21.15% in Arcscribe Ltd.

@@ Line 10: / Line 10: @@
 |- style="background-color: #f2f2f2; font-weight: bold;"
 ! Transaction Date !! Description !! Share Delta !! Class !! Price per Share !! Transaction Value !! Running Cost Basis !! Ownership %
+|- style="background-color: #e6f3ff;"
+| 12 May 2026 || Class C Acquisition (SEIS) || style="color: green; font-weight: bold;" | ▲ +2 || Class C || £750.00 || £1,500.00 || £1,500.00 || 1.9%
 |-
-| 12 May 2026 || Class D Acquisition || style="color: green; font-weight: bold;" | ▲ +2 || Class D || £750.00 || £1,500.00 || £1,500.00 || 1.9%
+| 7 Jul 2026 || Private Equity Purchase (from H. Washington) || style="color: green; font-weight: bold;" | ▲ +20 || Ordinary || £25.00 || £500.00 || £2,000.00 || 21.15%
+|}
+<small>'''Key:''' <span style="background-color: #e6f3ff; border: 1px solid #cce5ff; padding: 0 5px;">■</span> Denotes SEIS-qualifying investment.</small>
+=== SEIS Financial Analysis ===
+This table summarizes the initial tax efficiency and potential loss mitigation strategies for SEIS-qualifying Class C shares.
+{| class="wikitable" style="width: 100%; text-align: center; font-size: 0.95em;"
+|- style="background-color: #f2f2f2; font-weight: bold;"
+! Metric !! Calculation Basis !! Value
+|-
+| Initial Investment || — || £1,500.00
 |-
-| 7 Jul 2026 || Private Equity Purchase (from H. Washington) || style="color: green; font-weight: bold;" | ▲ +20 || Ordinary || £25.00 || £500.00 || £2,000.00 || 19.2%
+| Initial SEIS Tax Relief (50%) || £1,500.00 * 0.50 || £750.00
+|- style="background-color: #e6f3ff;"
+| '''Net Effective Cost''' || '''Investment - Relief''' || '''£750.00'''
 |-
-| 7 Jul 2026 || Class C Equity Adjustment || style="color: green; font-weight: bold;" | ▲ +2 || Class C || — || — || £2,000.00 || 21.15%
+| Potential Loss Relief (45% max) || £750.00 * 0.45 || £337.50
+|- style="background-color: #d4edda; font-weight: bold;"
+| '''Total Possible Relief''' || '''Initial Relief + Loss Relief''' || '''£1,087.50'''
+|- style="background-color: #f8d7da;"
+| '''Max Potential Risk''' || '''Net Cost - Loss Relief''' || '''£412.50'''
 |}
+<small>'''Notes:'''
+* Initial relief assumes sufficient tax liability.
+* Loss relief is subject to the investor's marginal income tax rate (up to 45%) and is applied to the net cost basis after initial relief.
+* Compliance with HMRC guidelines is strictly required for both relief claims.</small>
-=== Portfolio Metrics ===
+=== Portfolio Notes ===
-* '''Total Acquisition Cost:''' The aggregate capital deployed for the acquisition of Ordinary, Class C, and Class D shares totals '''£2,000.00'''.
+* '''SEIS Qualification:''' The Class C shares acquired on 12 May 2026 were issued under the Seed Enterprise Investment Scheme (SEIS). Investors should maintain all relevant compliance documentation (Form EIS3/SEIS3) to qualify for applicable income tax relief and capital gains tax exemptions.
-* '''Equity Composition:''' Following the July 2026 consolidation, the portfolio comprises 20 Ordinary Shares, 2 Class C shares, and 2 Class D shares.
+* '''Total Acquisition Cost:''' The aggregate capital deployed for the acquisition of Ordinary and Class C shares totals '''£2,000.00'''.
+* '''Equity Composition:''' Following the July 2026 consolidation, the portfolio comprises 20 Ordinary Shares and 2 Class C shares.
 * '''Ownership Standing:''' Layla Saunders maintains a total equity stake of '''21.15%''' in Arcscribe Ltd.