Caseware UK (AP4) 2024.0.164 2024.0.164 2023-12-31 2023-12-31 false 2023-01-01 false The principal activity of the company continued to be that of artist management.3 2 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 09898409 2023-01-01 2023-12-31 09898409 2022-01-01 2022-12-31 09898409 2023-12-31 09898409 2022-12-31 09898409 c:Director1 2023-01-01 2023-12-31 09898409 d:FurnitureFittings 2023-01-01 2023-12-31 09898409 d:FurnitureFittings 2023-12-31 09898409 d:FurnitureFittings 2022-12-31 09898409 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 09898409 d:ComputerEquipment 2023-01-01 2023-12-31 09898409 d:ComputerEquipment 2023-12-31 09898409 d:ComputerEquipment 2022-12-31 09898409 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 09898409 d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 09898409 d:PatentsTrademarksLicencesConcessionsSimilar 2023-12-31 09898409 d:PatentsTrademarksLicencesConcessionsSimilar 2022-12-31 09898409 d:ComputerSoftware 2023-12-31 09898409 d:ComputerSoftware 2022-12-31 09898409 d:CurrentFinancialInstruments 2023-12-31 09898409 d:CurrentFinancialInstruments 2022-12-31 09898409 d:Non-currentFinancialInstruments 2023-12-31 09898409 d:Non-currentFinancialInstruments 2022-12-31 09898409 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 09898409 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 09898409 d:Non-currentFinancialInstruments d:AfterOneYear 2023-12-31 09898409 d:Non-currentFinancialInstruments d:AfterOneYear 2022-12-31 09898409 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-12-31 09898409 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2022-12-31 09898409 d:ShareCapital 2023-12-31 09898409 d:ShareCapital 2022-12-31 09898409 d:RetainedEarningsAccumulatedLosses 2023-12-31 09898409 d:RetainedEarningsAccumulatedLosses 2022-12-31 09898409 c:OrdinaryShareClass1 2023-01-01 2023-12-31 09898409 c:OrdinaryShareClass1 2023-12-31 09898409 c:OrdinaryShareClass1 2022-12-31 09898409 c:FRS102 2023-01-01 2023-12-31 09898409 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 09898409 c:FullAccounts 2023-01-01 2023-12-31 09898409 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 09898409 d:PatentsTrademarksLicencesConcessionsSimilar d:ExternallyAcquiredIntangibleAssets 2023-01-01 2023-12-31 09898409 d:ComputerSoftware d:ExternallyAcquiredIntangibleAssets 2023-01-01 2023-12-31 09898409 2 2023-01-01 2023-12-31 09898409 6 2023-01-01 2023-12-31 09898409 d:ExternallyAcquiredIntangibleAssets 2023-01-01 2023-12-31 09898409 d:PatentsTrademarksLicencesConcessionsSimilar d:OwnedIntangibleAssets 2023-01-01 2023-12-31 09898409 d:ComputerSoftware d:OwnedIntangibleAssets 2023-01-01 2023-12-31 09898409 2 2023-12-31 09898409 2 2022-12-31 09898409 f:PoundSterling 2023-01-01 2023-12-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 09898409 ONE HOUSE ARTISTS LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
ONE HOUSE ARTISTS LIMITED REGISTERED NUMBER:09898409
BALANCE SHEET AS AT 31 DECEMBER 2023
|  | 2023 |  | 2022
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 39,887 |  | 1,566
Tangible assets | 5 |  | 485 |  | 845
Investments | 6 |  | 204 |  | -
|  |  | 40,576 |  | 2,411
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 7 | 1,205,940 |  | 1,479,101 |
Cash at bank and in hand | 8 | 104,108 |  | 306,938 |
|  | 1,310,048 |  | 1,786,039 |
Creditors: amounts falling due within one year | 9 | (1,477,805) |  | (1,755,509) |
Net current (liabilities)/assets |  |  | (167,757) |  | 30,530
Total assets less current liabilities |  |  | (127,181) |  | 32,941
Creditors: amounts falling due after more than one year | 10 |  | (15,025) |  | (25,025)
Net (liabilities)/assets |  |  | (142,206) |  | 7,916
Capital and reserves |  |  |  |  |
Called up share capital | 12 |  | 2,000 |  | 2,000
Profit and loss account |  |  | (144,206) |  | 5,916
|  |  | (142,206) |  | 7,916
Page 1
ONE HOUSE ARTISTS LIMITED REGISTERED NUMBER:09898409
BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2023 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:
N N O Tandy
Director
Date: 8 October 2025
The notes on pages 3 to 8 form part of these financial statements. Page 2
ONE HOUSE ARTISTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
1. | General information
One House Artists Limited is a private company, limited by shares, registered in England and Wales, registration number 09898409. During the year, the company changed its registered office address from One House, 154-158 Shoreditch High Street, London, E1 6HU to Elsley Court, 20-22 Great Titchfield Street, London, W1W 8BE. The principal activity of the company continued to be that of artist management. 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 requirements of the Companies Act 2006.
| 2.2 | Going concern
The financial statements have been prepared on the going concern basis as the director has confirmed that he will continue to provide necessary funding in order for the company to maintain its operations and meet liabilities in full for at least the next 12 months. On this basis, the director is satisfied that the financial statements should be prepared on a going concern basis.
| 2.3 | 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 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. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the profit and loss account within 'administrative expenses'. All other foreign exchange gains and losses are presented in profit and loss account.
| 2.4 | Turonver
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 is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the artist management activities is recognised when it is probable the company will receive the right to the consideration due under the contract.
| 2.5 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 3
ONE HOUSE ARTISTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 2.Accounting policies (continued)
| 2.6 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.7 | Pensions
Defined contribution pension plan The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.
| 2.8 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
| 2.9 | 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. Depreciation is provided on the following basis:
|  |  |  | Fixtures and fittings | - | 33% | reducing balance
|  |  |  | Computer equipment | - | 33% | straight-line
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.
| 2.10 | Valuation of investments
Investments in unlisted company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the profit and loss account for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment. Page 4
ONE HOUSE ARTISTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 2.Accounting policies (continued)
| 2.11 | Debtors
Short-term debtors are measured at transaction price, less any impairment.
| 2.12 | Cash
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
| 2.13 | 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.
| 2.14 | Financial instruments
The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as trade and other debtors, trade and other creditors, bank loans and loans with related parties.
3. | Employees
| The average monthly number of employees, including the director, during the year was 3 (2022 - 2).
4. | Intangible assets
|  | Patents and Licenses | Websites | Total
|  | £ | £ | £
| Cost |  |  |
| At 1 January 2023 | 2,610 | - | 2,610
| Additions | 27,900 | 20,000 | 47,900
| At 31 December 2023 | 30,510 | 20,000 | 50,510
| Amortisation |  |  |
| At 1 January 2023 | 1,044 | - | 1,044
| Charge for the year | 5,690 | 3,889 | 9,579
| At 31 December 2023 | 6,734 | 3,889 | 10,623
| Net book value |  |  |
| At 31 December 2023 | 23,776 | 16,111 | 39,887
| At 31 December 2022 | 1,566 | - | 1,566
Page 5
ONE HOUSE ARTISTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
5. | Tangible fixed assets
|  | Fixtures and fittings | Computer equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 January 2023 | 417 | 8,050 | 8,467
| At 31 December 2023 | 417 | 8,050 | 8,467
| Depreciation |  |  |
| At 1 January 2023 | 292 | 7,330 | 7,622
| Charge for the year | 41 | 319 | 360
| At 31 December 2023 | 333 | 7,649 | 7,982
| Net book value |  |  |
| At 31 December 2023 | 84 | 401 | 485
| At 31 December 2022 | 125 | 720 | 845
6. | Fixed asset investments
|  | Unlisted investments
|  | £
| Cost or valuation |
| Additions | 10,997
| At 31 December 2023 | 10,997
| Impairment |
| Charge for the period | 10,793
| At 31 December 2023 | 10,793
| Net book value |
| At 31 December 2023 | 204
| At 31 December 2022 | -
Page 6
ONE HOUSE ARTISTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
7. | Debtors
|  |  |  |  | 2023 | 2022
|  |  |  |  | £ | £
| Trade debtors | 731,208 | 1,295,047
| Amounts owed by group undertakings | 465,810 | 160,033
| Other debtors | 3,552 | 14,740
| Called up share capital not paid | 1,908 | 1,908
| Prepayments and accrued income | 3,462 | 2,628
| Tax recoverable | - | 4,745
|  | 1,205,940 | 1,479,101
8. | Cash
|  |  |  |  | 2023 | 2022
|  |  |  |  | £ | £
| Cash at bank | 104,108 | 306,938
9. | Creditors: amounts falling due within one year
|  |  |  |  | 2023 | 2022
|  |  |  |  | £ | £
| Bank loans | 10,000 | 10,000
| Trade creditors | 104,836 | 22,821
| Amounts owed to group undertakings | 120,172 | 244,448
| Corporation tax | 200 | 4,745
| Other taxation and social security | 32,715 | 21,010
| Other creditors | 1,153,023 | 1,433,312
| Accruals and deferred income | 56,859 | 19,173
|  | 1,477,805 | 1,755,509
| Included in creditors, is the Bounce Back Loan for £10,000 (2022 - £10,000) which is fully guaranteed by the government.
10. | Creditors: amounts falling due after more than one year
|  |  |  |  | 2023 | 2022
|  |  |  |  | £ | £
| Bank loans | 15,025 | 25,025
| Included in creditors, is the Bounce Back Loan for £15,025 (2022 - £25,025) which is fully guaranteed by the government.
Page 7
ONE HOUSE ARTISTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
11. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2023 | 2022
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 10,000 | 10,000
|  | 10,000 | 10,000
| Amounts falling due 2-5 years |  |
| Bank loans | 15,025 | 25,025
|  | 15,025 | 25,025
|  | 25,025 | 35,025
12. | Share capital
|  |  |  |  | 2023 | 2022
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 20,000 (2022 - 20,000) ordinary shares of £0.10 each | 2,000 | 2,000
13. | Pension commitments
The company operates a defined contribution scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £5,489 (2022 - £5,716). Included in other creditors at the year end there is an amount payable of £392 (2022 - £252).
14. | Related party transactions
| As at the year end, the company was owed £345,638 (2022 - the company owed £84,415) to group companies. The loan is interest free, unsecured and repayable on demand.
Page 8