Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-31falsefalse2024-01-014Content production for broadcast mediafalse4true 13739156 2024-01-01 2024-12-31 13739156 2023-06-01 2023-12-31 13739156 2024-12-31 13739156 2023-12-31 13739156 c:Director2 2024-01-01 2024-12-31 13739156 d:CurrentFinancialInstruments 2024-12-31 13739156 d:CurrentFinancialInstruments 2023-12-31 13739156 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 13739156 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 13739156 d:ShareCapital 2024-12-31 13739156 d:ShareCapital 2023-12-31 13739156 d:RetainedEarningsAccumulatedLosses 2024-12-31 13739156 d:RetainedEarningsAccumulatedLosses 2023-12-31 13739156 c:FRS102 2024-01-01 2024-12-31 13739156 c:Audited 2024-01-01 2024-12-31 13739156 c:FullAccounts 2024-01-01 2024-12-31 13739156 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 13739156 c:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 13739156 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure
Registered number: 13739156














HTM (HD) LIMITED
(PREVIOUSY KNOWN AS HTM (PAYBACK) LIMITED)
 
FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

 
HTM (HD) LIMITED (PREVIOUSY KNOWN AS HTM (PAYBACK) LIMITED)
 

CONTENTS



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


 
HTM (HD) LIMITED (PREVIOUSY KNOWN AS HTM (PAYBACK) LIMITED)
REGISTERED NUMBER:13739156

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Current assets
  

Debtors: amounts falling due within one year
 4 
288,133
309,378

Cash at bank and in hand
  
4,721
160,534

  
292,854
469,912

Current liabilities
  

Creditors: amounts falling due within one year
 5 
(2,717)
(172,596)

Net assets
  
290,137
297,316


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
290,136
297,315

  
290,137
297,316


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 (HD) LIMITED (PREVIOUSY KNOWN AS HTM (PAYBACK) LIMITED)
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

1.


General information

HTM (HD) Limited (previousy known as HTM (Payback) 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 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 changed its name to HTM (HD) Limited on 2 October 2024.

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

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.

 
2.3

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. 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.

Page 2

 
HTM (HD) LIMITED (PREVIOUSY KNOWN AS HTM (PAYBACK) LIMITED)
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
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.


 
2.5

Debtors

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

 
2.6

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.

 
2.7

Creditors

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


3.


Employees

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



4.


Debtors

2024
2023
£
£

Trade debtors
-
7,080

Other debtors
800
15,200

Prepayments and accrued income
270,000
270,000

Tax recoverable
17,333
17,098

288,133
309,378


Page 3

 
HTM (HD) LIMITED (PREVIOUSY KNOWN AS HTM (PAYBACK) LIMITED)
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
-
2,103

Amounts owed to group undertakings
2,717
161,176

Accruals and deferred income
-
9,317

2,717
172,596



6.


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.


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 (HD) 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.


8.


Auditors' information

The auditors' report on the financial statements for the period 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