Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-312023-01-01true2false2falseThe principal activity of the company continued to be that of music publishing of sound track music for film, video and television programmestrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 02286334 2023-01-01 2023-12-31 02286334 2022-01-01 2022-12-31 02286334 2023-12-31 02286334 2022-12-31 02286334 c:Director1 2023-01-01 2023-12-31 02286334 c:Director2 2023-01-01 2023-12-31 02286334 d:CurrentFinancialInstruments 2023-12-31 02286334 d:CurrentFinancialInstruments 2022-12-31 02286334 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 02286334 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 02286334 d:ShareCapital 2023-12-31 02286334 d:ShareCapital 2022-12-31 02286334 d:RetainedEarningsAccumulatedLosses 2023-12-31 02286334 d:RetainedEarningsAccumulatedLosses 2022-12-31 02286334 c:OrdinaryShareClass1 2023-01-01 2023-12-31 02286334 c:OrdinaryShareClass1 2023-12-31 02286334 c:OrdinaryShareClass2 2023-01-01 2023-12-31 02286334 c:OrdinaryShareClass2 2023-12-31 02286334 c:FRS102 2023-01-01 2023-12-31 02286334 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 02286334 c:FullAccounts 2023-01-01 2023-12-31 02286334 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 02286334 e:PoundSterling 2023-01-01 2023-12-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 02286334














EUSTON MUSIC LIMITED

 
UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

 
EUSTON MUSIC LIMITED
 

CONTENTS



Page
Balance sheet
 
1
Notes to the financial statements
 
2 - 3


 
EUSTON MUSIC LIMITED
REGISTERED NUMBER:02286334

BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

  

Current assets
  

Cash at bank and in hand
 4 
9,116
10,100

  
9,116
10,100

Creditors: amounts falling due within one year
 5 
(6,270)
(7,295)

Net current assets
  
 
 
2,846
 
 
2,805

Total assets less current liabilities
  
2,846
2,805

  

Net assets
  
2,846
2,805


Capital and reserves
  

Called up share capital 
 6 
1,000
1,000

Profit and loss account
  
1,846
1,805

  
2,846
2,805


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: 




J A Craig, OBE
R F Mccourt
Director
Director


Date: 25 September 2024

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

1

 
EUSTON MUSIC LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

Euston Music Limited is a private company, limited by shares, registered in England and Wales, registration number 02286334. The registered office address of is 27 Abbey Gardens, London, NW8 9AS.
The principal activity of the company continued to be that of music publishing of sound track music for film, video and television programmes.

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

The following principal accounting policies have been applied:

 
2.2

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, value added tax and other sales taxes.
Royalties receivable are recognised at the year end date by the company.
 
Rendering of services

Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of turnover can be measured reliably;
it is probable that the company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Taxation

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.

 
2.4

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.

2

 
EUSTON MUSIC LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)

 
2.5

Creditors

Short-term creditors are measured at the transaction price.

 
2.6

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.


3.


Employees




The average monthly number of employees, including directors, during the year was 2 (2022 - 2).


4.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
9,116
10,100



5.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
1,239
3,180

VAT Payable
80
165

Accruals
4,951
3,950

6,270
7,295



6.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



500 Ordinary 'A' shares shares of £1.00 each
500
500
500 Ordinary 'B' shares shares of £1.00 each
500
500

1,000

1,000


 
3