Caseware UK (AP4) 2023.0.135 2023.0.135 2023-09-302023-09-30truetrue12022-10-011true 07192101 2022-10-01 2023-09-30 07192101 2021-10-01 2022-09-30 07192101 2023-09-30 07192101 2022-09-30 07192101 c:Director1 2022-10-01 2023-09-30 07192101 d:CurrentFinancialInstruments 2023-09-30 07192101 d:CurrentFinancialInstruments 2022-09-30 07192101 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 07192101 d:CurrentFinancialInstruments d:WithinOneYear 2022-09-30 07192101 d:ShareCapital 2023-09-30 07192101 d:ShareCapital 2022-09-30 07192101 d:SharePremium 2023-09-30 07192101 d:SharePremium 2022-09-30 07192101 c:OrdinaryShareClass1 2022-10-01 2023-09-30 07192101 c:OrdinaryShareClass1 2023-09-30 07192101 c:OrdinaryShareClass1 2022-09-30 07192101 c:FRS102 2022-10-01 2023-09-30 07192101 c:AuditExempt-NoAccountantsReport 2022-10-01 2023-09-30 07192101 c:FullAccounts 2022-10-01 2023-09-30 07192101 c:PrivateLimitedCompanyLtd 2022-10-01 2023-09-30 07192101 6 2022-10-01 2023-09-30 07192101 d:ShareCapitalOtherShareTypes 2023-09-30 07192101 d:ShareCapitalOtherShareTypes 2022-09-30 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 07192101














OPAL MUSIC HOLDINGS LIMITED

 
UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2023

 
OPAL MUSIC HOLDINGS LIMITED
REGISTERED NUMBER:07192101

BALANCE SHEET
AS AT 30 SEPTEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 4 
201,040
201,040

  
201,040
201,040

  

Creditors: amounts falling due within one year
 5 
(1,040)
(1,040)

Net current liabilities
  
 
 
(1,040)
 
 
(1,040)

Total assets less current liabilities
  
200,000
200,000

  

Net assets
  
200,000
200,000


Capital and reserves
  

Called up share capital 
 6 
20
20

Share premium account
  
199,980
199,980

  
200,000
200,000


For the year ended 30 September 2023 the company was entitled to exemption from audit under section 480 of the Companies Act 2006.

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 his 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: 




B P G Eno
Director

Date: 1 August 2024

The notes on pages 2 to 3 form part of these financial statements.

Page 1

 
OPAL MUSIC HOLDINGS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

1.


General information

Opal Music Holdings Limited is a private company, limited by shares, registered in England and Wales, registration number 07192101. The registered office address is Elsley Court, 20-22 Great Titchfield Street, London, W1W 8BE.
The principal place of business is 4 Pembridge Mews, London, W11 3EQ.
The principal activity of the company continued to be that of an investment 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 Section 1A of the Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

  
2.2

Functional and presentation currency

The company's functional and presentational currency is pound sterling.

 
2.3

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates and other sales taxes.
Dividend income is recognised in the year in which the related dividends from investments are actually received.

 
2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.5

Creditors

Short-term creditors are measured at the transaction price.

 
2.6

Financial instruments

The company enters into basic financial instrument transactions that result in the recognition of financial liabilities such as loans with related parties.

 
2.7

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 shareholder at an annual general meeting.


3.


Employees

The average monthly number of employees, including a director, during the year was 1 (2022 - 1).

Page 2

 
OPAL MUSIC HOLDINGS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

4.


Fixed asset investments





Investment in subsidiary company

£



Cost 


At 1 October 2022
201,040



At 30 September 2023
201,040





5.


Creditors: amounts falling due within one year

2023
2022
£
£

Amounts owed to group undertaking
1,040
1,040



6.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



20 (2022 - 20) Ordinary shares of £1.00 each
20
20




7.


Transactions with directors

During the year, dividends of £NIL (2022 - £25,000) were paid to the director.

8.


Related party transactions

No disclosure has been made of transactions with other wholly owned group companies in accordance with FRS 102 Section 1A paragraph 1AC.35.
Page 3