Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-312023-04-01falseMusic marketing and investment holding.22falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 12400892 2023-04-01 2024-03-31 12400892 2022-04-01 2023-03-31 12400892 2024-03-31 12400892 2023-03-31 12400892 2022-04-01 12400892 c:Director1 2023-04-01 2024-03-31 12400892 c:Director2 2023-04-01 2024-03-31 12400892 c:RegisteredOffice 2023-04-01 2024-03-31 12400892 d:CurrentFinancialInstruments 2024-03-31 12400892 d:CurrentFinancialInstruments 2023-03-31 12400892 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 12400892 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 12400892 d:ShareCapital 2024-03-31 12400892 d:ShareCapital 2023-03-31 12400892 d:ShareCapital 2022-04-01 12400892 d:RetainedEarningsAccumulatedLosses 2023-04-01 2024-03-31 12400892 d:RetainedEarningsAccumulatedLosses 2024-03-31 12400892 d:RetainedEarningsAccumulatedLosses 2022-04-01 2023-03-31 12400892 d:RetainedEarningsAccumulatedLosses 2023-03-31 12400892 d:RetainedEarningsAccumulatedLosses 2022-04-01 12400892 c:OrdinaryShareClass1 2023-04-01 2024-03-31 12400892 c:OrdinaryShareClass1 2024-03-31 12400892 c:OrdinaryShareClass1 2023-03-31 12400892 c:OrdinaryShareClass2 2023-04-01 2024-03-31 12400892 c:OrdinaryShareClass2 2024-03-31 12400892 c:FRS102 2023-04-01 2024-03-31 12400892 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 12400892 c:FullAccounts 2023-04-01 2024-03-31 12400892 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 12400892 6 2023-04-01 2024-03-31 12400892 e:PoundSterling 2023-04-01 2024-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 12400892









MINIATURE INVESTMENT LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2024

 
MINIATURE INVESTMENT LTD
 
 
COMPANY INFORMATION


Directors
M Dowling 
S Herbert 




Registered number
12400892



Registered office
Eighth Floor
6 New Street Square

New Fetter Lane

London

United Kingdom

EC4A 3AQ




Accountants
Rawlinson & Hunter LLP
Chartered Accountants

Eighth Floor

6 New Street Square

New Fetter Lane

London

EC4A 3AQ





 
MINIATURE INVESTMENT LTD
 

CONTENTS



Page
Balance Sheet
 
1 - 2
Statement of Changes in Equity
 
3
Notes to the Financial Statements
 
4 - 7


 
MINIATURE INVESTMENT LTD
REGISTERED NUMBER: 12400892

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
                                                                                          Note
£
£

Fixed assets
  

Investments
 4 
90,515
515

  
90,515
515

Current assets
  

Debtors: amounts falling due within one year
 5 
-
4,000

Cash at bank and in hand
 6 
127,984
145,183

  
127,984
149,183

Creditors: amounts falling due within one year
 7 
(8,069)
(9,571)

Net current assets
  
 
 
119,915
 
 
139,612

Total assets less current liabilities
  
210,430
140,127

  

Net assets
  
210,430
140,127


Capital and reserves
  

Called up share capital 
 8 
100
100

Profit and loss account
  
210,330
140,027

  
210,430
140,127


Page 1

 
MINIATURE INVESTMENT LTD
REGISTERED NUMBER: 12400892
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2024

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: 



M Dowling
Director
Date: 18 October 2024

The notes on pages 4 to 7 form part of these financial statements.

Page 2

 
MINIATURE INVESTMENT LTD
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2024


Called up share capital
Profit and loss account
Total equity

£
£
£


At 1 April 2022
100
99,498
99,598


Comprehensive income for the year

Profit for the year
-
66,029
66,029


Contributions by and distributions to owners

Dividends: Equity capital
-
(25,500)
(25,500)



At 1 April 2023
100
140,027
140,127


Comprehensive income for the year

Profit for the year
-
102,919
102,919


Contributions by and distributions to owners

Dividends: Equity capital
-
(32,616)
(32,616)


At 31 March 2024
100
210,330
210,430


The notes on pages 4 to 7 form part of these financial statements.

Page 3

 
MINIATURE INVESTMENT LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

Miniature Investment Ltd is a private company, limited by shares, incorporated in England and Wales with registration number of 12400892. The registered office is Eighth Floor, 6 New Street Square, New Fetter Lane, London, EC4A 3AQ. 

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

  
2.2

Exemption from preparing consolidated financial statements

The company, and the group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and group are considered eligible for the exemption to prepare consolidated accounts.

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue 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 revenue 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.

 
2.4

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 income 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.

Page 4

 
MINIATURE INVESTMENT LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.5

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.7

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. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank
loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at
amortised cost using the effective interest method.

 
2.9

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 shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).

Page 5

 
MINIATURE INVESTMENT LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 April 2023
515


Additions
90,000



At 31 March 2024
90,515






Net book value



At 31 March 2024
90,515



At 31 March 2023
515


5.


Debtors

2024
2023
£
£


Prepayments and accrued income
-
4,000



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
127,984
145,183


Page 6

 
MINIATURE INVESTMENT LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
193
829

Corporation tax
3,413
4,279

Other creditors
1,513
1,513

Accruals and deferred income
2,950
2,950

8,069
9,571



8.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



50 (2023 - 50) Ordinary shares of £1 each
50
50
50 (2023 -50 ) A Ordinary shares of £1 each
50
50

100

100


Ordinary shares and A Ordinary shares rank equally.

 
Page 7