Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-31truefalsefalse2024-01-01falseContent production44 13199049 2024-01-01 2024-12-31 13199049 2023-08-01 2023-12-31 13199049 2024-12-31 13199049 2023-12-31 13199049 c:Director2 2024-01-01 2024-12-31 13199049 d:CurrentFinancialInstruments 2024-12-31 13199049 d:CurrentFinancialInstruments 2023-12-31 13199049 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 13199049 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 13199049 d:ShareCapital 2024-12-31 13199049 d:ShareCapital 2023-12-31 13199049 d:RetainedEarningsAccumulatedLosses 2024-12-31 13199049 d:RetainedEarningsAccumulatedLosses 2023-12-31 13199049 c:OrdinaryShareClass1 2024-01-01 2024-12-31 13199049 c:OrdinaryShareClass1 2024-12-31 13199049 c:OrdinaryShareClass1 2023-12-31 13199049 c:FRS102 2024-01-01 2024-12-31 13199049 c:Audited 2024-01-01 2024-12-31 13199049 c:FullAccounts 2024-01-01 2024-12-31 13199049 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 13199049 c:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 13199049 e:PoundSterling 2024-01-01 2024-12-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 13199049














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

 
HTM (DI RAY) LIMITED
 

CONTENTS



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


 
HTM (DI RAY) LIMITED
REGISTERED NUMBER:13199049

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Current assets
  

Debtors: amounts falling due within one year
 4 
16,751
7,958,456

Cash at bank and in hand
  
694
2,287,207

  
17,445
10,245,663

Current liabilities
  

Creditors: amounts falling due within one year
 5 
(39,670)
(10,285,445)

Net liabilities
  
(22,225)
(39,782)


Capital and reserves
  

Called up share capital 
 6 
1
1

Profit and loss account
  
(22,226)
(39,783)

  
(22,225)
(39,782)


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 (DI RAY) LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

HTM (DI Ray) Limited is a private limited liability company registered in England and Wales. Its registered office address is at 7 Savoy Court, London, WC2R 0EX and trading office address at 33 Oval Road, London, NW1 7EA.
The principal activity of the Company is that of creation of content for broadcast media.
The Company's functional and presentational currency is £ Sterling.

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

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. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 
Production turnover is recognised on the delivery of the related programme.

 
2.3

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.


 
2.4

Debtors

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

 
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.
Page 2

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

3.


Employees

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

4.


Debtors

2024
2023
£
£

Trade debtors
-
4,625,292

Other debtors
16,189
70,000

Prepayments and accrued income
-
2,662,500

Tax recoverable
562
600,664

16,751
7,958,456



5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
-
8,428,446

Trade creditors
-
5,672

Amounts owed to group undertakings
23,421
698,526

Other taxation and social security
60
1,013,388

Accruals and deferred income
16,189
139,413

39,670
10,285,445



6.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



1 (2023 - 1) Ordinary share of £1
1
1



7.


Related party transactions

The Company has taken advantage of the exemption under FRS102 33.1A Related Party Disclosures not to disclose transactions entered into 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.
Page 3

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

8.


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 (DI Ray) 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.

9.


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