Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-31The tax expense for the period comprises current and deferred tax. Tax is recognised in the Statement of Comprehensive Income, 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 balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.truetrueContent production32024-01-01false3false 08567677 2024-01-01 2024-12-31 08567677 2023-01-01 2023-12-31 08567677 2024-12-31 08567677 2023-12-31 08567677 c:Director2 2024-01-01 2024-12-31 08567677 d:CurrentFinancialInstruments 2024-12-31 08567677 d:CurrentFinancialInstruments 2023-12-31 08567677 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 08567677 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 08567677 d:ShareCapital 2024-12-31 08567677 d:ShareCapital 2023-12-31 08567677 d:RetainedEarningsAccumulatedLosses 2024-12-31 08567677 d:RetainedEarningsAccumulatedLosses 2023-12-31 08567677 c:OrdinaryShareClass1 2024-01-01 2024-12-31 08567677 c:OrdinaryShareClass1 2024-12-31 08567677 c:OrdinaryShareClass1 2023-12-31 08567677 c:FRS102 2024-01-01 2024-12-31 08567677 c:Audited 2024-01-01 2024-12-31 08567677 c:FullAccounts 2024-01-01 2024-12-31 08567677 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 08567677 c:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 08567677 e:PoundSterling 2024-01-01 2024-12-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 08567677














HAT TRICK (DG) LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
 
HAT TRICK (DG) LIMITED
 

CONTENTS



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

 
HAT TRICK (DG) LIMITED
REGISTERED NUMBER:08567677

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Current assets
  

Debtors: amounts falling due within one year
 4 
28,917
24,853

Cash at bank and in hand
  
-
14,860

  
28,917
39,713

Current liabilities
  

Creditors: amounts falling due within one year
 5 
-
(4,530)

Net assets
  
28,917
35,183


Capital and reserves
  

Called up share capital 
 6 
1
1

Profit and loss account
  
28,916
35,182

  
28,917
35,183


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 25 September 2025.




A Dugdale
Director

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

Page 1
 
HAT TRICK (DG) LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

Hat Trick (DG) Limited is a private limited liability company incorporated in England and Wales with its registered address 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.

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 comprises income receivable in respect of Television production, exclusive of Value Added Tax.
Production turnover is recognised on the delivery of the related programme. 

 
2.3

Debtors

Short term debtors are measured at the transaction price

 
2.4

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.

 
2.5

Creditors

Short term creditors are measured at the transaction price.

 
2.6

Taxation

The tax expense for the period comprises current and deferred tax. Tax is recognised in the Statement of Comprehensive Income, 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 balance sheet date in the countries where the Company operates and generates income.
 
Page 2
 
HAT TRICK (DG) LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)


2.6
Taxation (continued)

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
 
∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.


3.


Employees

The directors were the only employees of the Company during the current and preceding period.



4.


Debtors

2024
2023
£
£

Amounts owed by group undertakings
24,299
18,680

Other debtors
-
888

Prepayments and accrued income
-
668

Tax recoverable
4,618
4,618

28,917
24,854



5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other creditors
-
3,403

Accruals and deferred income
-
1,127

-
4,530



6.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



1 (2023 - 1) Ordinary share of £1
1
1


Page 3
 
HAT TRICK (DG) LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

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.


8.


Controlling party

The ultimate parent company and controlling party is Hat Trick Holdings (2019) Limited, a company incorporated in Great Britain and registered in England and Wales. Hat Trick Holdings (2019) Limited is the parent company of the largest and smallest group of which Hat Trick (DG) 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. 
The directors regard J Mulville, a director of the company, as the ultimate controlling party.


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 25 September 2025 by Stephen Iseman FCA (Senior Statutory Auditor) on behalf of Sopher + Co LLP.

 
Page 4