Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-312024-01-013truefalseThe principal activity of the company continued to be that of sound recording and music publishing activities.3trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 13704481 2024-01-01 2024-12-31 13704481 2023-01-01 2023-12-31 13704481 2024-12-31 13704481 2023-12-31 13704481 c:Director1 2024-01-01 2024-12-31 13704481 d:CurrentFinancialInstruments 2024-12-31 13704481 d:CurrentFinancialInstruments 2023-12-31 13704481 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 13704481 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 13704481 d:ShareCapital 2024-12-31 13704481 d:ShareCapital 2023-12-31 13704481 d:RetainedEarningsAccumulatedLosses 2024-12-31 13704481 d:RetainedEarningsAccumulatedLosses 2023-12-31 13704481 c:OrdinaryShareClass1 2024-01-01 2024-12-31 13704481 c:OrdinaryShareClass1 2024-12-31 13704481 c:OrdinaryShareClass1 2023-12-31 13704481 c:FRS102 2024-01-01 2024-12-31 13704481 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 13704481 c:FullAccounts 2024-01-01 2024-12-31 13704481 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 13704481 2 2024-01-01 2024-12-31 13704481 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:shares xbrli:pure
Registered number: 13704481














BLENDED ENTERTAINMENT LTD

 
UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

 
BLENDED ENTERTAINMENT LTD
REGISTERED NUMBER:13704481

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
109,282
151,124

Cash at bank
 5 
325,561
309,998

  
434,843
461,122

Creditors: amounts falling due within one year
 6 
(218,317)
(238,779)

Net current assets
  
 
 
216,526
 
 
222,343

Total assets less current liabilities
  
216,526
222,343

  

Net assets
  
216,526
222,343


Capital and reserves
  

Called up share capital 
 7 
150,000
150,000

Profit and loss account
  
66,526
72,343

  
216,526
222,343


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: 




A Webber
Director

Date: 2 June 2025

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
BLENDED ENTERTAINMENT LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

Blended Entertainment Ltd is a private company, limited by shares, registered in England and Wales, registration number 13704481. The registered office address is C/O The Other Songs Limited, 180 Strand, London, WC2R 1EA.
 
The principal activity of the company continued to be that of sound recording and music publishing activities.

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 the Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006

 
2.2

Foreign currency translation

Functional and presentation currency

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

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 year 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 that relate to borrowings and cash are presented in the profit and loss account within 'administrative expenses'. All other foreign exchange gains and losses are presented in 'profit or loss'.

 
2.3

Turnover

Turnover 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. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 
Turnover from sound recording and music publishing activities are recognised when it is probable
the company will receive the rights to the consideration due under the contract.
Royalties receivable are recognised at the year end date by the company. 
Royalties payable are calculated by reference to statements of account used for determining royalties receivable.

 
2.4

Interest income

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

Page 2

 
BLENDED ENTERTAINMENT LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
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 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.

 
2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment.

 
2.7

Cash

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. 

 
2.8

Creditors

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

 
2.9

Financial instruments

The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as trade and other debtors, trade and other creditors, and loans with related parties.

 
2.10

 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 3 (2023 - 3).


4.


Debtors

2024
2023
£
£


Other debtors
57,426
76,017

Accrued income
51,856
75,107

109,282
151,124


Page 3

 
BLENDED ENTERTAINMENT LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

5.


Cash

2024
2023
£
£

Cash at bank
325,561
309,998

Less: bank overdrafts
(120)
(119)

325,441
309,879



6.


Creditors: amounts falling due within one year

2024
2023
£
£

Bank overdrafts
120
119

Trade creditors
951
-

Amounts owed to other creditors
83,780
83,780

Corporation tax
19,801
24,516

Other taxation and social security
4,128
7,246

Accruals
109,537
123,118

218,317
238,779



7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



150,000 (2023 - 150,000) ordinary shares of £1 each
150,000
150,000



8.


Related party transactions

Included in other creditors is an amount of £83,780 (2023 - £83,780) due to a shareholder with a participating interest in the company. The loan is unsecured, interest free and repayable on demand.
During the year, dividends of £75,000 (2023 - £150,000) was paid to the shareholders.

 
Page 4