Caseware UK (AP4) 2024.0.164 2024.0.164 2024-10-312024-10-312023-11-01falseNo description of principal activity33truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 08278047 2023-11-01 2024-10-31 08278047 2022-11-01 2023-10-31 08278047 2024-10-31 08278047 2023-10-31 08278047 c:Director1 2023-11-01 2024-10-31 08278047 d:OfficeEquipment 2023-11-01 2024-10-31 08278047 d:OfficeEquipment 2024-10-31 08278047 d:OfficeEquipment 2023-10-31 08278047 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-11-01 2024-10-31 08278047 d:CurrentFinancialInstruments 2024-10-31 08278047 d:CurrentFinancialInstruments 2023-10-31 08278047 d:CurrentFinancialInstruments d:WithinOneYear 2024-10-31 08278047 d:CurrentFinancialInstruments d:WithinOneYear 2023-10-31 08278047 d:ShareCapital 2024-10-31 08278047 d:ShareCapital 2023-10-31 08278047 c:FRS102 2023-11-01 2024-10-31 08278047 c:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 08278047 c:FullAccounts 2023-11-01 2024-10-31 08278047 c:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 08278047 e:PoundSterling 2023-11-01 2024-10-31 iso4217:GBP xbrli:pure

Registered number: 08278047









TVMANAGEMENT LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 OCTOBER 2024

 
TVMANAGEMENT LTD
REGISTERED NUMBER: 08278047

BALANCE SHEET
AS AT 31 OCTOBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
1,332
1,882

  
1,332
1,882

Current assets
  

Debtors: amounts falling due within one year
 5 
98,416
-

Cash at bank and in hand
 6 
39,756
114,547

  
138,172
114,547

Creditors: amounts falling due within one year
 7 
(139,503)
(116,428)

Net current liabilities
  
 
 
(1,331)
 
 
(1,881)

Total assets less current liabilities
  
1
1

  

Net assets
  
1
1


Capital and reserves
  

Called up share capital 
  
1
1

  
1
1


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 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 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 on 27 February 2025.




Mr T Vigon
Page 1

 
TVMANAGEMENT LTD
REGISTERED NUMBER: 08278047
    
BALANCE SHEET (CONTINUED)
AS AT 31 OCTOBER 2024

Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
TVMANAGEMENT LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

1.


General information

TVManagement Ltd is a private company limited by share capital, incorporated in England and Wales,
registration number 08278047. The address of the registered office is 48 George Street, Floor 2, London, England, W1U 7DY.

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.

 
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.

Page 3

 
TVMANAGEMENT LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

2.Accounting policies (continued)

 
2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Office equipment
-
25%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.5

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.

 
2.6

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.

 
2.7

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.

 
2.8

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

 
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.

Page 4

 
TVMANAGEMENT LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2023 - 3).


4.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 November 2023
7,478


Additions
742



At 31 October 2024

8,220



Depreciation


At 1 November 2023
5,596


Charge for the year on owned assets
1,292



At 31 October 2024

6,888



Net book value



At 31 October 2024
1,332



At 31 October 2023
1,882


5.


Debtors

2024
2023
£
£


Trade debtors
46,348
-

Other debtors
52,068
-

98,416
-


Page 5

 
TVMANAGEMENT LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
39,756
114,547

39,756
114,547



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
-
29,104

Other creditors
135,603
83,424

Accruals and deferred income
3,900
3,900

139,503
116,428



8.


Related party transactions

During the year ordinary dividends totalling £119,324 (2023: £34,664) were paid to the director in his capacity as shareholder of the company.
lncluded in other creditors at the balance sheet date is an amount of £135,603 (2023: £83,424) due to the director. The amount is in respect of expenses borne on behalf of the company and dividends payable to the director net of cash withdrawn by the director. This amount is unsecured, interest free and repayable on demand.

 
Page 6