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Registered number: 14311618














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

 
HTM (BREATHTAKING) LIMITED
 

CONTENTS



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

 
HTM (BREATHTAKING) LIMITED
REGISTERED NUMBER:14311618

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Current assets
  

Debtors: amounts falling due within one year
 4 
15,884
250,852

Bank and cash balances
  
5,195
473,367

  
21,079
724,219

Current liabilities
  

Creditors: amounts falling due within one year
 5 
-
(711,622)

Net assets
  
21,079
12,597


Capital and reserves
  

Called up share capital 
 6 
1
1

Profit and loss account
  
21,078
12,596

  
21,079
12,597


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

1.


General information

HTM (Breathtaking) Limited is a private limited liability company registered in England and Wales. Its registered office address is at 7 Savoy Court, London, United Kingdom, WC2R 0EX and trading 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.

 
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 (BREATHTAKING) 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 period.



4.


Debtors

2024
2023
£
£

Amounts owed by group undertakings
1,110
-

Other debtors
14,774
212,198

Prepayments and accrued income
-
38,654

15,884
250,852



5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
-
190,042

Trade creditors
-
5,400

Amounts owed to group undertakings
-
175,244

Other taxation and social security
-
32,227

Accruals and deferred income
-
308,709

-
711,622



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 (BREATHTAKING) 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 (Breathtaking) 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