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Registered number: 12349147














HTM (USG) LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

 
HTM (USG) LIMITED
 

CONTENTS



Page
Statement of Financial Position
 
1
Notes to the Financial Statements
 
2 - 4


 
HTM (USG) LIMITED
REGISTERED NUMBER:12349147

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

  

Current assets
  

Bank and cash balances
  
76
442

 
Current liabilities
  

Creditors: amounts falling due within one year
 4 
(16,615)
(15,446)

Net liabilities
  
(16,539)
(15,004)


Capital and reserves
  

Called up share capital 
 5 
1
1

Profit and loss account
  
(16,540)
(15,005)

  
(16,539)
(15,004)


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 2 June 2025.




A J Dugdale
Director

The notes on pages 2 to 4 form part of these financial statements.
Page 1

 
HTM (USG) LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

HTM (USG) Limited is a private limited liability company incorporated in England and Wales. The Company’s registered office address is 7 Savoy Court, London, WC2R 0EX with its principal place of business at 33 Oval Road, London, NW1 7EA.
The principal activity of the Company is that of creation of content for broadcast media. 

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

Going concern

The Company's forecast and projections, taking account of reasonably possible changes in trading performance and the continued financial support from a shareholder, show that the Company should be able to continue to meet its operating liabilities as they fall due. Therefore the directors have a reasonable expectation that the Company has adequate resources to continue in operational existence for at least 12 months from the date of their approval of the financial statements. Accordingly, they continue to adopt the going concern basis in preparing the annual report and accounts.

 
2.3

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is £ 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 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.

 
2.4

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 reporting date in the countries where the Company operates and generates income.


Page 2

 
HTM (USG) LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.5

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.

 
2.6

Creditors

Short-term creditors are measured at the transaction price.


3.


Employees

The Company had no employees other than the directors during the current and preceding year.



4.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
16,615
15,446



5.


Share capital

2024
2023
£
£
Authorised, allotted, called up and fully paid



1 (2023 - 1) Ordinary share of £1
1
1



6.


Related party transactions

The Company has taken advantage of the exemption under FRS102 33.1A Related Party Disclosure not to disclose transactions entered between two or more members of a group, provided that any subsidiary undertaking which is a party to the transaction is wholly owned by a member of that group.


7.


Controlling party

The ultimate parent company and controlling party is HTM Television Limited, a company registered in England and Wales. HTM Television Limited is the parent company of the largest and smallest group of which HTM (USG) Limited is a member and for which group financial statements are drawn up. Copies of the group financial statements are available from the Registrar of Companies, Crown Way, Maindy, Cardiff, CF14 3UZ.

Page 3

 
HTM (USG) LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

8.


Auditors' information

The auditors' report on the financial statements for the year ended 31 December 2024 was unqualified.

The audit report was signed on 2 June 2025 by Stephen Iseman FCA (Senior Statutory Auditor) on behalf of Sopher + Co LLP.

 
Page 4