Caseware UK (AP4) 2024.0.164 2024.0.164 2025-07-31 2025-07-31 2024-08-01 false No description of principal activity 1 1 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC776292 2024-08-01 2025-07-31 SC776292 2023-07-19 2024-07-31 SC776292 2025-07-31 SC776292 2024-07-31 SC776292 c:Director1 2024-08-01 2025-07-31 SC776292 d:CurrentFinancialInstruments 2025-07-31 SC776292 d:CurrentFinancialInstruments 2024-07-31 SC776292 d:CurrentFinancialInstruments d:WithinOneYear 2025-07-31 SC776292 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 SC776292 d:ShareCapital 2025-07-31 SC776292 d:ShareCapital 2024-07-31 SC776292 d:RetainedEarningsAccumulatedLosses 2025-07-31 SC776292 d:RetainedEarningsAccumulatedLosses 2024-07-31 SC776292 c:OrdinaryShareClass1 2024-08-01 2025-07-31 SC776292 c:OrdinaryShareClass1 2025-07-31 SC776292 c:OrdinaryShareClass1 2024-07-31 SC776292 c:FRS102 2024-08-01 2025-07-31 SC776292 c:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 SC776292 c:FullAccounts 2024-08-01 2025-07-31 SC776292 c:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 SC776292 e:PoundSterling 2024-08-01 2025-07-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: SC776292 MEDICAL MACABRE LTD UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
MEDICAL MACABRE LTD REGISTERED NUMBER: SC776292 BALANCE SHEET AS AT 31 JULY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Stocks | 4 | - |  | 156,156 |
Debtors: amounts falling due within one year | 5 | 123,915 |  | 10,268 |
Cash at bank and in hand | 6 | 229 |  | 85,209 |
|  | 124,144 |  | 251,633 |
Creditors: amounts falling due within one year | 7 | (132,100) |  | (248,632) |
Net current (liabilities)/assets |  |  | (7,956) |  | 3,001
Total assets less current liabilities |  |  | (7,956) |  | 3,001
Net (liabilities)/assets |  |  | (7,956) |  | 3,001
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 1 |  | 1
Profit and loss account |  |  | (7,957) |  | 3,000
|  |  | (7,956) |  | 3,001
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 statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. Page 1
MEDICAL MACABRE LTD REGISTERED NUMBER: SC776292 BALANCE SHEET (CONTINUED) AS AT 31 JULY 2025 The financial statements were approved and authorised for issue by the board and were signed on its behalf on 18 November 2025
L Brewster
Director
The notes on pages 3 to 5 form part of these financial statements. Page 2
MEDICAL MACABRE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
1. | General information
Medical Macabre Ltd is a private company limited by shares and registered in England & Wales. The address of its registered office is 106 Harriet Street, Kirkcaldy, Scotland, KY1 2AG. 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 | Revenue
Revenue comprises donations received. Donations are recognised in the Statement of Income and Retained Earnings when income is probable and can be measured with sufficient reliability.
| 2.3 | 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 balance sheet date in the countries where the Company operates and generates income.
| 2.4 | Stocks
Stocks comprise film production costs, which are recorded as a current asset. Film production costs are amortised to the Statement of Income and Retained Earnings over the period in which rights to the relevant production are being exploited by the Company.
| 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.
| 2.7 | Creditors
Short term creditors are measured at the transaction price, less any impairment. Page 3
MEDICAL MACABRE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.Accounting policies (continued)
| 2.8 | Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors and loans to related parties.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
4. | Stocks
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Film production costs | - | 156,156
|  | - | 156,156
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 12,463 | 10,268
| Tax recoverable | 111,452 | -
|  | 123,915 | 10,268
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 229 | 85,209
|  | 229 | 85,209
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MEDICAL MACABRE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 66,600 | -
| Other creditors | 61,500 | 70,000
| Accruals and deferred income | 4,000 | 178,632
|  | 132,100 | 248,632
8. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1 (2024 - 1) Ordinary share of £1.00 | 1 | 1
9. | Related party transactions
| During the period, film production services of £71,103 (2024: £26,667) and advances totalling £Nil (2023: £10,000) were received from Hex Media Ltd, a company in which L Brewster is also a director. All transactions were carried out at arms length. At the reporting date £61,500 (2023: £70,000) was due to Hex Media Ltd. The loan is repayable on demand and not interest bearing. During the period, film production services totalling £9,100 (2024: £30,000) were received from Pathhead Halls Ltd, a company in which L Brewster is also a director. All transactions were carried out at arms length. At the reporting date £Nil (2023: £Nil) was due to Pathhead Halls Ltd. During the period, film production services totalling £87,770 (2024: £10,000) were received from Church Films Post Production Ltd, a company in which L Brewster is also a director. All transactions were carried out at arms length. At the reporting date £Nil (2024: £Nil) was due to Church Films Post Production Ltd.
10. | Controlling party
During the period, the company was under the control of L Brewster by virtue of his shareholding.
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