Caseware UK (AP4) 2024.0.164 2024.0.164 2025-08-31 2025-08-31 3 false The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2024-09-01 false No description of principal activity 3 true true SC431586 2024-09-01 2025-08-31 SC431586 2023-09-01 2024-08-31 SC431586 2025-08-31 SC431586 2024-08-31 SC431586 c:Director1 2024-09-01 2025-08-31 SC431586 c:Director2 2024-09-01 2025-08-31 SC431586 c:RegisteredOffice 2024-09-01 2025-08-31 SC431586 d:FurnitureFittings 2024-09-01 2025-08-31 SC431586 d:FurnitureFittings 2025-08-31 SC431586 d:FurnitureFittings 2024-08-31 SC431586 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 SC431586 d:ComputerEquipment 2024-09-01 2025-08-31 SC431586 d:ComputerEquipment 2025-08-31 SC431586 d:ComputerEquipment 2024-08-31 SC431586 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 SC431586 d:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 SC431586 d:PatentsTrademarksLicencesConcessionsSimilar 2024-09-01 2025-08-31 SC431586 d:CurrentFinancialInstruments 2025-08-31 SC431586 d:CurrentFinancialInstruments 2024-08-31 SC431586 d:CurrentFinancialInstruments d:WithinOneYear 2025-08-31 SC431586 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 SC431586 d:ShareCapital 2025-08-31 SC431586 d:ShareCapital 2024-08-31 SC431586 d:RetainedEarningsAccumulatedLosses 2025-08-31 SC431586 d:RetainedEarningsAccumulatedLosses 2024-08-31 SC431586 c:OrdinaryShareClass1 2024-09-01 2025-08-31 SC431586 c:OrdinaryShareClass1 2025-08-31 SC431586 c:OrdinaryShareClass1 2024-08-31 SC431586 c:OrdinaryShareClass2 2024-09-01 2025-08-31 SC431586 c:OrdinaryShareClass2 2025-08-31 SC431586 c:OrdinaryShareClass2 2024-08-31 SC431586 c:OrdinaryShareClass3 2024-09-01 2025-08-31 SC431586 c:OrdinaryShareClass3 2025-08-31 SC431586 c:OrdinaryShareClass3 2024-08-31 SC431586 c:FRS102 2024-09-01 2025-08-31 SC431586 c:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 SC431586 c:FullAccounts 2024-09-01 2025-08-31 SC431586 c:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 SC431586 e:PoundSterling 2024-09-01 2025-08-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: SC431586 MB BROADCASTING & MEDIA Ltd FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
MB BROADCASTING & MEDIA LTD COMPANY INFORMATION
Directors | Mr M Beaumont
| Mrs N Beaumont
Registered number | SC431586
Registered office | 14 City Quay
| Dundee
| DD1 3JA
Accountants | EQ Accountants Limited
| Chartered Accountants
| 14 City Quay
| Dundee
| DD1 3JA
MB BROADCASTING & MEDIA LTD REGISTERED NUMBER: SC431586 STATEMENT OF FINANCIAL POSITION AS AT 31 AUGUST 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible fixed assets |  |  | - |  | 360
Tangible fixed assets |  |  | 4,431 |  | 6,333
|  |  | 4,431 |  | 6,693
Current assets |  |  |  |  |
Stocks |  | 400 |  | 1,350 |
Debtors: amounts falling due within one year | 6 | 52,199 |  | 113,092 |
Cash at bank and in hand |  | 2,690 |  | 64,688 |
|  | 55,289 |  | 179,130 |
Creditors: amounts falling due within one year | 7 | (19,768) |  | (62,176) |
Net current assets |  |  | 35,521 |  | 116,954
Total assets less current liabilities |  |  | 39,952 |  | 123,647
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (1,108) |  | (1,583) |
|  |  | (1,108) |  | (1,583)
Net assets |  |  | 38,844 |  | 122,064
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 100 |  | 100
Profit and loss account |  |  | 38,744 |  | 121,964
|  |  | 38,844 |  | 122,064
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MB BROADCASTING & MEDIA LTD REGISTERED NUMBER: SC431586 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 AUGUST 2025 The directors consider 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 directors acknowledge their 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 statement of income and retained earnings 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 7 November 2025.
Mr M Beaumont
Director
The notes on pages 3 to 7 form part of these financial statements. Page 2
MB BROADCASTING & MEDIA LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
1. | General information
MB Broadcasting & Media Limited is a private company, limited by shares, incorporated in Scotland with the registration number SC431586. The registered office is 14 City Quay, Dundee, DD1 3JA. 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 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. The following criteria must also be met before turnover is recognised: Sale of goods Turnover from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of turnover can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. Rendering of services Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of turnover can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably. Page 3
MB BROADCASTING & MEDIA LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.3 | 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 Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.
| 2.4 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. 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. 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. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
| 2.5 | 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. The estimated useful lives range as follows:
|  |  |  | Computer software | - | 5 | years
Page 4
MB BROADCASTING & MEDIA LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.6 | 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:
|  |  |  | Fixtures and fittings | - | 15% |
|  |  |  | Computer equipment | - | 33% |
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.
| 2.7 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.8 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
| 2.9 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 3 (2024 - 3).
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MB BROADCASTING & MEDIA LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
4. | Intangible assets
|  | Computer software
|  | £
| Cost |
| At 1 September 2024 | 1,800
| At 31 August 2025 | 1,800
| Amortisation |
| At 1 September 2024 | 1,440
| Charge for the year on owned assets | 360
| At 31 August 2025 | 1,800
| Net book value |
| At 31 August 2025 | -
| At 31 August 2024 | 360
5. | Tangible fixed assets
|  | Fixtures and fittings | Equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 September 2024 | 7,377 | 14,538 | 21,915
| Additions | - | 1,500 | 1,500
| At 31 August 2025 | 7,377 | 16,038 | 23,415
| Depreciation |  |  |
| At 1 September 2024 | 3,444 | 12,138 | 15,582
| Charge for the year on owned assets | 1,072 | 2,330 | 3,402
| At 31 August 2025 | 4,516 | 14,468 | 18,984
| Net book value |  |  |
| At 31 August 2025 | 2,861 | 1,570 | 4,431
| At 31 August 2024 | 3,933 | 2,400 | 6,333
Page 6
MB BROADCASTING & MEDIA LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 18,000 | 17,765
| Other debtors | 32,712 | 94,206
| Prepayments and accrued income | 1,487 | 1,121
|  | 52,199 | 113,092
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 1,224 | 1,874
| Other taxation and social security | 12,519 | 44,277
| Accruals and deferred income | 6,025 | 16,025
|  | 19,768 | 62,176
8. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 75 (2024 - 75) Ordinary A shares of £1.00 each | 75 | 75
|  | 15 (2024 - 15) Ordinary B shares of £1.00 each | 15 | 15
|  | 10 (2024 - 10) Ordinary C shares of £1.00 each | 10 | 10
|  |  | 100 | 100
9. | Transactions with directors
Included within other debtors is amounts due from the directors totalling £21,626 (2024 - £54,448). The loan is unsecured and interest is charged at 2.25%. The loan was fully repaid within 9 months of the year end.
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