Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-3112024-04-01truefalse1trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 08000063 2024-04-01 2025-03-31 08000063 2023-04-01 2024-03-31 08000063 2025-03-31 08000063 2024-03-31 08000063 c:Director1 2024-04-01 2025-03-31 08000063 d:OtherPropertyPlantEquipment 2024-04-01 2025-03-31 08000063 d:OtherPropertyPlantEquipment 2025-03-31 08000063 d:OtherPropertyPlantEquipment 2024-03-31 08000063 d:CurrentFinancialInstruments 2025-03-31 08000063 d:CurrentFinancialInstruments 2024-03-31 08000063 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 08000063 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 08000063 d:ShareCapital 2025-03-31 08000063 d:ShareCapital 2024-03-31 08000063 d:RetainedEarningsAccumulatedLosses 2025-03-31 08000063 d:RetainedEarningsAccumulatedLosses 2024-03-31 08000063 c:OrdinaryShareClass1 2024-04-01 2025-03-31 08000063 c:OrdinaryShareClass1 2025-03-31 08000063 c:OrdinaryShareClass1 2024-03-31 08000063 c:FRS102 2024-04-01 2025-03-31 08000063 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 08000063 c:FullAccounts 2024-04-01 2025-03-31 08000063 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 08000063 e:PoundSterling 2024-04-01 2025-03-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 08000063








SQUAREPUSHER LIMITED


UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025


 
SQUAREPUSHER LIMITED
REGISTERED NUMBER:08000063

BALANCE SHEET
AS AT 31 MARCH 2025

2025
2024
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 5 
22,117
2,474

Cash at bank
 6 
90,023
118,837

  
112,140
121,311

Creditors: amounts falling due within one year
 7 
(30,073)
(29,861)

Net current assets
  
 
 
82,067
 
 
91,450

Total assets less current liabilities
  
82,067
91,450

  

Net assets
  
82,067
91,450


Capital and reserves
  

Called up share capital 
 8 
1
1

Profit and loss account
  
82,066
91,449

  
82,067
91,450


The director considers 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 director acknowledges his 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: 




T Jenkinson
Director

Date: 7 August 2025

The notes on pages 2 to 5 form part of these financial statements.

Page 1

 
SQUAREPUSHER LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

Squarepusher Limited is a private company, limited by shares, registered in England and Wales, registration number 08000063. The registered office address is Elsley Court, 20-22 Great Titchfield Street, London, W1W 8BE.
The principal activity of the company continued to be that of music touring.

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 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 turnover can be reliably measured. Turnover from music touring activities is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 

Turnover from music touring is recognised when it is probable the company will receive the rights to the consideration due under the contract.
Income from performances are recognised once the performances have taken place.
Merchandise income is recognised when the significant risks and rewards of ownership have been transferred to the buyer.

Recharged income is recognised when the corresponding expenses have been incurred on behalf of other entities.

Page 2

 
SQUAREPUSHER LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

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 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.


 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Other fixed assets
-
33% straight-line method

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
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 other debtors, trade and other creditors, and loans with related parties.

Page 3

 
SQUAREPUSHER LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

3.


Employees

The average monthly number of employees, including the director, during the year was 1 (2024 - 1).


4.


Tangible fixed assets





Other fixed assets

£



Cost


At 1 April 2024
81,259


Disposals
(81,259)



At 31 March 2025

-



Depreciation


At 1 April 2024
81,259


Disposals
(81,259)



At 31 March 2025

-



Net book value



At 31 March 2025
-



At 31 March 2024
-


5.


Debtors

2025
2024
£
£


Other debtors
21,488
2,264

Prepayments
629
210

22,117
2,474



6.


Cash

2025
2024
£
£

Cash at bank
90,023
118,837


Page 4

 
SQUAREPUSHER LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

7.


Creditors: amounts falling due within one year

2025
2024
£
£

Trade creditors
4,477
4,355

Corporation tax
-
4,057

Other creditors
22,091
15,897

Accruals
3,505
5,552

30,073
29,861



8.


Share capital

2025
2024
£
£
Allotted, called up and fully paid



1 (2024 -1) Ordinary share of £1.00
1
1



9.


Transactions with the director

At the year end, the company owed £22,091 (2024 - £15,898) to the director. The loan is unsecured, interest free and repayable on demand.

 
Page 5