Caseware UK (AP4) 2024.0.164 2024.0.164 2024-09-302024-09-30falsefalseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2023-09-14The principal activity of the company is that of sound recording and music publishing activities.1truefalse 15138245 2023-09-13 15138245 2023-09-14 2024-09-30 15138245 2022-09-14 2023-09-13 15138245 2024-09-30 15138245 c:Director1 2023-09-14 2024-09-30 15138245 d:CurrentFinancialInstruments 2024-09-30 15138245 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 15138245 d:ShareCapital 2024-09-30 15138245 d:RetainedEarningsAccumulatedLosses 2024-09-30 15138245 c:FRS102 2023-09-14 2024-09-30 15138245 c:AuditExempt-NoAccountantsReport 2023-09-14 2024-09-30 15138245 c:FullAccounts 2023-09-14 2024-09-30 15138245 c:PrivateLimitedCompanyLtd 2023-09-14 2024-09-30 15138245 2 2023-09-14 2024-09-30 15138245 e:PoundSterling 2023-09-14 2024-09-30 iso4217:GBP xbrli:pure

Registered number: 15138245









CINEOLA TOUR & MERCHANDISING LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 30 SEPTEMBER 2024

 
CINEOLA TOUR & MERCHANDISING LTD
REGISTERED NUMBER: 15138245

BALANCE SHEET
AS AT 30 SEPTEMBER 2024

2024
Note
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
799,089

Cash at bank and in hand
 5 
182,148

  
981,237

Creditors: amounts falling due within one year
 6 
(622,010)

Net current assets
  
 
 
359,227

Total assets less current liabilities
  
359,227

  

Net assets
  
359,227


Capital and reserves
  

Called up share capital 
  
100

Profit and loss account
  
359,127

  
359,227


The director considers 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 period 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 on 3 April 2025.




M Johnson
Director

Page 1

 
CINEOLA TOUR & MERCHANDISING LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2024

1.


General information

Cineola Tour & Merchandising Limited is a private company limited by shares and incorporated in England & Wales (registered number 151382457). The registered office address is 101 New Cavendish Street, First Floor South, London, England, W1W 6XH.

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 following principal accounting policies have been applied:

 
2.2

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Comprehensive Income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

Page 2

 
CINEOLA TOUR & MERCHANDISING LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
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:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

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

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.5

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.


 
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.

Page 3

 
CINEOLA TOUR & MERCHANDISING LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
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.

Page 4

 
CINEOLA TOUR & MERCHANDISING LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2024

3.


Employees

The average monthly number of employees, including directors, during the period was 1.


4.


Debtors

2024
£


Trade debtors
465,663

Prepayments and accrued income
333,426

799,089



5.


Cash and cash equivalents

2024
£

Cash at bank and in hand
182,148

182,148



6.


Creditors: Amounts falling due within one year

2024
£

Trade creditors
175,233

Amounts owed to group undertakings
213,599

Corporation tax
76,418

Other taxation and social security
45,160

Other creditors
16,150

Accruals and deferred income
95,450

622,010


 
Page 5