Company registration number 02404421 (England and Wales)
MEDIA INSURANCE BROKERS LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
PAGES FOR FILING WITH REGISTRAR
MEDIA INSURANCE BROKERS LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 14
MEDIA INSURANCE BROKERS LIMITED
BALANCE SHEET
AS AT 30 SEPTEMBER 2024
30 September 2024
- 1 -
2024
2023
as restated
Notes
£
£
£
£
Fixed assets
Intangible assets
6
320,700
274,405
Tangible assets
7
46,416
62,284
Investments
8
69
69
367,185
336,758
Current assets
Debtors
10
9,888,114
10,240,908
Cash at bank and in hand
16
6,244,304
6,601,259
16,132,418
16,842,167
Creditors: amounts falling due within one year
12
(9,253,594)
(11,164,611)
Net current assets
6,878,824
5,677,556
Total assets less current liabilities
7,246,009
6,014,314
Provisions for liabilities
Provisions
13
145,111
148,025
Deferred tax liability
14
-
0
9,725
(145,111)
(157,750)
Net assets
7,100,898
5,856,564
Capital and reserves
Called up share capital
16
1,000
1,000
Capital contribution reserve
8,127
-
0
Profit and loss reserves
7,091,771
5,855,564
Total equity
7,100,898
5,856,564

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 21 May 2025 and are signed on its behalf by:
Mr. G Taylor
Director
Company Registration No. 02404421
MEDIA INSURANCE BROKERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 2 -
1
Accounting policies
Company information

Media Insurance Brokers Limited is a private company limited by shares incorporated in England and Wales. The registered office is One Creechurch Place, London, EC3A 5AF.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

This company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group. The company has therefore taken advantage of exemptions from the following disclosure requirements:

 

 

The company has taken advantage of the exemption under section 400 of the Companies Act 2006 not to prepare consolidated accounts. The financial statements present information about the company as an individual entity and not about its group.

 

Media Insurance Brokers Limited is a wholly owned subsidiary of Howden Group Holdings Limited and the results of Media Insurance Brokers Limited are included in the consolidated financial statements of Howden Group Holdings Limited which are available from Howden Group Holdings Limited,One Creechurch Place, London, United Kingdom, EC3A 5AF.

1.2
Going concern

Atruet the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Reporting period

Prior period financial statements cover a 9 month period as a result of a change of year end to coincide with the parent company. For this reason the comparative amounts presented, including the related notes, are not entirely comparable.

MEDIA INSURANCE BROKERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
1
Accounting policies
(Continued)
- 3 -
1.4
Turnover

Turnover is recognised at the fair value of the consideration received or receivable services provided in the normal course of business, and is shown net of sales related taxes.

 

Insurance agency commissions and fees received or receivable that do not require the agent to render further service are recognised as revenue on the effective commencement or renewal dates of the related policies.

1.5
Research and development expenditure

Research expenditure is written off against profits in the year in which it is incurred. Identifiable development expenditure is capitalised to the extent that the technical, commercial and financial feasibility can be demonstrated.

1.6
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

 

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Development costs
3 years straight line
1.7
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold improvements
Over the life of the lease
Fixtures and fittings
10% on cost
Computers
33% on reducing balance and 25% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

MEDIA INSURANCE BROKERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
1
Accounting policies
(Continued)
- 4 -
1.8
Fixed asset investments

Interests in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.9
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

 

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.10
Cash at bank and in hand

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.11
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

 

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

 

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

MEDIA INSURANCE BROKERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
1
Accounting policies
(Continued)
- 5 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Other financial assets

Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in profit or loss, except that investments in equity instruments that are not publicly traded and whose fair values cannot be measured reliably are measured at cost less impairment.

Impairment of financial assets

Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.

 

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss.

 

If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

 

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

 

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

MEDIA INSURANCE BROKERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
1
Accounting policies
(Continued)
- 6 -
Derecognition of financial liabilities

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

1.12
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.13
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

 

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.14
Provisions

Provisions are recognised when the company has a legal or constructive present obligation as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

 

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the reporting end date, taking into account the risks and uncertainties surrounding the obligation. Where the effect of the time value of money is material, the amount expected to be required to settle the obligation is recognised at present value. When a provision is measured at present value, the unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

1.15
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

MEDIA INSURANCE BROKERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
1
Accounting policies
(Continued)
- 7 -
1.16
Share-based payments

The company participates in a group settled share-based payment arrangement granted by its ultimate parent company to its employees. Group-settled share-based payments are measured at fair value at the date of grant by reference to the fair value of the equity instruments granted using a stochastic model. The fair value determined at the grant date is expensed on a straight-line basis over the vesting period, based on the estimate of shares that will eventually vest.

1.17
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.

1.18
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Key sources of estimation uncertainty

The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities are as follows.

Dilapidation Provision

The provision is related to and covers the cost of dilapidations for the London office. The estimate was based on the previous expenses incurred by Media Insurance Brokers Limited and its relation to the value of the lease and the value of leasehold improvements.

PPO Provision

The provision is related to and covers the potential cost to Media insurance brokers Limited in relation to customer claims. The provision has been calculated using historic costs related to customer claims.

Share based payments

A share based payment charge and reserve are included in the accounts in relation to an employee share option scheme.

Further details relating to the provisions can be found in note 19.

 

Further detail on share based payments and the measurement of the related charges and reserves can be found in notes 1.16 and 21.

MEDIA INSURANCE BROKERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 8 -
3
Auditor's remuneration
2024
2023
Fees payable to the company's auditor and associates:
£
£
For audit services
Audit of the financial statements of the company
32,000
27,550
Audit of the financial statements of other group companies
11,500
9,850
43,500
37,400
For other services
Other assurance services
13,500
11,750
Taxation compliance services
-
0
1,650
All other non-audit services
6,950
9,750
20,450
23,150
4
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2024
2023
Number
Number
27
29
5
Directors' remuneration
2024
2023
£
£
Remuneration for qualifying services
640,431
524,733
Company pension contributions to defined contribution schemes
20,800
17,464
661,231
542,197
Remuneration disclosed above include the following amounts paid to the highest paid director:
2024
2023
£
£
Remuneration for qualifying services
417,501
312,540
MEDIA INSURANCE BROKERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 9 -
6
Intangible fixed assets
Development costs
£
Cost
At 1 October 2023
274,405
Additions
46,295
At 30 September 2024
320,700
Amortisation and impairment
At 1 October 2023 and 30 September 2024
-
0
Carrying amount
At 30 September 2024
320,700
At 30 September 2023
274,405
7
Tangible fixed assets
Leasehold improvements
Fixtures and fittings
Computers
Total
£
£
£
£
Cost
At 1 October 2023
169,840
66,418
118,026
354,284
Additions
-
0
-
0
4,206
4,206
At 30 September 2024
169,840
66,418
122,232
358,490
Depreciation and impairment
At 1 October 2023
169,840
39,668
82,492
292,000
Depreciation charged in the year
-
0
4,949
15,125
20,074
At 30 September 2024
169,840
44,617
97,617
312,074
Carrying amount
At 30 September 2024
-
0
21,801
24,615
46,416
At 30 September 2023
-
0
26,750
35,534
62,284
8
Fixed asset investments
2024
2023
Notes
£
£
Investments in subsidiaries
9
69
69
MEDIA INSURANCE BROKERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 10 -
9
Subsidiaries

Details of the company's subsidiaries at 30 September 2024 are as follows:

Name of undertaking
Address
Nature of business
Class of
% Held
shares held
Direct
MIB Insurance Services Limited
1
The company is an international broker offering specialist insurance services to all areas of the media industry.
Ordinary Shares
100.00

Registered office addresses (all UK unless otherwise indicated):

1
12 Northbrook Road, Ranelagh, Dublin 6, D06 E8W5, Ireland
10
Debtors
2024
2023
Amounts falling due within one year:
£
£
Insurance broking trade debtors
2,641,985
4,864,686
Corporation tax recoverable
35,299
35,299
Amounts owed by group undertakings
7,038,296
5,101,512
Other debtors
48,965
20,125
Prepayments and accrued income
123,569
219,286
9,888,114
10,240,908
11
Cash in bank and in hand
2024
2023
Amounts falling due within one year:
£
£
Bank current accounts
626,453
1,437,623
Insurance broking bank accounts
5,617,851
5,163,635
6,244,304
6,601,259
MEDIA INSURANCE BROKERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 11 -
12
Creditors: amounts falling due within one year
2024
2023
£
£
Insurance broking trade creditors
7,335,951
9,097,924
Amounts owed to group undertakings
925,417
614,635
Corporation tax
154,612
694,401
Other taxation and social security
43
-
0
Other creditors
14,196
-
0
Accruals and deferred income
823,375
757,651
9,253,594
11,164,611
13
Provisions for liabilities
2024
2023
£
£
PPO Provision
10,111
13,025
Dilapidations
135,000
135,000
145,111
148,025
Movements on provisions:
PPO Provision
Dilapidations
Total
£
£
£
At 1 October 2023
13,025
135,000
148,025
Reversal of provision
(2,914)
-
(2,914)
At 30 September 2024
10,111
135,000
145,111

PPO Provison

 

The provision related to and covers the potential cost to Media Insurance Brokers Limited in relation to customer claims. The provison would be expected to revese as expenses are incurred.

 

Dilapidations

 

The provision related to and covers the cost of dilapidations for the London office. The provisions are expected to be utilised at the end of the relevant lease.

MEDIA INSURANCE BROKERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 12 -
14
Deferred taxation

The following are the major deferred tax liabilities and assets recognised by the company and movements thereon:

Liabilities
Liabilities
2024
2023
Balances:
£
£
Accelerated capital allowances
-
4,139
Retirement benefit obligations
-
5,586
-
9,725
2024
Movements in the year:
£
Liability at 1 October 2023
9,725
Credit to profit or loss
(9,725)
Liability at 30 September 2024
-

 

15
Share-based payment transactions
Liabilities and expenses

Under the Howden Group Holdings Limited’s G Share share-based payment plan (the “Plan”) sponsored by the company’s ultimate parent company, Howden Group Holdings Limited, equity-based compensation awards are granted to certain employees eligible to participate in the Plan. For our eligible employees, The Plan allows for the issuance of “G Shares” which upon certain growth conditions in Howden Group Holdings Limited will vest at the subscription price on the date the option was granted. Additional hurdles may also facilitate conversion of the shares to A shares.

16
Share capital
2024
2023
2024
2023
Ordinary share capital
Number
Number
£
£
Authorised
Ordinary of £1 each
1,000
1,000
1,000
1,000
Issued and fully paid
Ordinary of £1 each
1,000
1,000
1,000
1,000
17
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006:

The auditor's report was unqualified.

MEDIA INSURANCE BROKERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
17
Audit report information
(Continued)
- 13 -
Senior Statutory Auditor:
Jack Tatschner ACA
Statutory Auditor:
Azets Audit Services
18
Operating lease commitments
Lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

2024
2023
£
£
Within one year
181,658
181,658
Between two and five years
287,625
469,284
469,283
650,942
19
Ultimate controlling party

The immediate controlling parent is Media Insurance Brokers International Limited, its registered office is C/O Azets, Burnham Yard, London End, Beaconsfield, Buckinghamshire, United Kingdom, HP9 2JH.

 

The ultimate parent company was Howden Group Holdings Limited and its registered office is One Creechurch Place, London, EC3A 5AF.

 

The parent undertaking of the largest and smallest group of undertakings for which group financial statements are drawn up is that headed by Howden Group Holdings Limited.

MEDIA INSURANCE BROKERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 14 -
20
Prior period adjustment

Previously, the company did not recognise client funds within the balance sheet. To align with group reporting practices, client funds are now included in both debtors and creditors for the current and prior years. Consequently, the prior period has been restated.

Changes to the balance sheet
As previously reported
Adjustment
As restated at 30 Sep 2023
£
£
£
Current assets
Debtors due within one year
6,306,620
3,934,288
10,240,908
Bank and cash
1,437,623
5,163,636
6,601,259
Creditors due within one year
Insurance broking trade creditors
-
(9,097,924)
(9,097,924)
Net assets
5,856,564
-
5,856,564
Capital and reserves
Total Equity
5,856,564
-
5,856,564
Changes to the profit and loss account
As previously reported
Adjustment
As restated
Period ended 30 September 2023
£
£
£
Profit for the financial period
149,297
-
149,297
2024-09-302023-10-01falsefalsefalse22 May 2025CCH SoftwareCCH Accounts Production 2025.100No description of principal activityMr. G TaylorMr. R J MooreMr D FraserMr A CodringtonMr W AndrewsMr G R Manning024044212023-10-012024-09-30024044212024-09-3002404421core:OtherResidualIntangibleAssets2024-09-3002404421core:OtherResidualIntangibleAssets2023-09-3002404421core:DevelopmentCostsCapitalisedDevelopmentExpenditure2024-09-3002404421core:DevelopmentCostsCapitalisedDevelopmentExpenditure2023-09-30024044212023-09-3002404421core:LeaseholdImprovements2024-09-3002404421core:FurnitureFittings2024-09-3002404421core:ComputerEquipment2024-09-3002404421core:LeaseholdImprovements2023-09-3002404421core:FurnitureFittings2023-09-3002404421core:ComputerEquipment2023-09-3002404421core:CurrentFinancialInstrumentscore:WithinOneYear2024-09-3002404421core:CurrentFinancialInstrumentscore:WithinOneYear2023-09-3002404421core:CurrentFinancialInstruments2024-09-3002404421core:CurrentFinancialInstruments2023-09-30024044212023-09-3002404421core:ShareCapital2024-09-3002404421core:ShareCapital2023-09-3002404421core:OtherMiscellaneousReserve2024-09-3002404421core:OtherMiscellaneousReserve2023-09-3002404421core:RetainedEarningsAccumulatedLosses2024-09-3002404421core:RetainedEarningsAccumulatedLosses2023-09-3002404421core:ShareCapitalOrdinaryShareClass12024-09-3002404421core:ShareCapitalOrdinaryShareClass12023-09-3002404421bus:Director12023-10-012024-09-3002404421core:IntangibleAssetsOtherThanGoodwill2023-10-012024-09-3002404421core:LeaseholdImprovementscore:LeasedAssetsHeldAsLessee2023-10-012024-09-3002404421core:FurnitureFittings2023-10-012024-09-3002404421core:ComputerEquipment2023-10-012024-09-30024044212023-01-012023-09-3002404421core:DevelopmentCostsCapitalisedDevelopmentExpenditure2023-09-3002404421core:DevelopmentCostsCapitalisedDevelopmentExpenditurecore:ExternallyAcquiredIntangibleAssets2023-10-012024-09-3002404421core:LeaseholdImprovements2023-09-3002404421core:FurnitureFittings2023-09-3002404421core:ComputerEquipment2023-09-3002404421core:LeaseholdImprovements2023-10-012024-09-3002404421core:Non-currentFinancialInstruments2024-09-3002404421core:Non-currentFinancialInstruments2023-09-3002404421core:Subsidiary12023-10-012024-09-3002404421core:Subsidiary112023-10-012024-09-3002404421bus:OrdinaryShareClass12023-10-012024-09-3002404421bus:OrdinaryShareClass12024-09-3002404421bus:OrdinaryShareClass12023-09-3002404421core:WithinOneYear2024-09-3002404421core:WithinOneYear2023-09-3002404421core:BetweenTwoFiveYears2024-09-3002404421core:BetweenTwoFiveYears2023-09-3002404421bus:PrivateLimitedCompanyLtd2023-10-012024-09-3002404421bus:FRS1022023-10-012024-09-3002404421bus:Audited2023-10-012024-09-3002404421bus:Director22023-10-012024-09-3002404421bus:Director32023-10-012024-09-3002404421bus:Director42023-10-012024-09-3002404421bus:Director52023-10-012024-09-3002404421bus:CompanySecretary12023-10-012024-09-3002404421bus:SmallCompaniesRegimeForAccounts2023-10-012024-09-3002404421bus:FullAccounts2023-10-012024-09-30xbrli:purexbrli:sharesiso4217:GBP