Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2024-04-01 false No description of principal activity 1 1 true true 08436851 2024-04-01 2025-03-31 08436851 2023-04-01 2024-03-31 08436851 2025-03-31 08436851 2024-03-31 08436851 2023-04-01 08436851 c:Director1 2024-04-01 2025-03-31 08436851 d:OfficeEquipment 2024-04-01 2025-03-31 08436851 d:OfficeEquipment 2025-03-31 08436851 d:OfficeEquipment 2024-03-31 08436851 d:Goodwill 2024-04-01 2025-03-31 08436851 d:Goodwill 2025-03-31 08436851 d:Goodwill 2024-03-31 08436851 d:CurrentFinancialInstruments 2025-03-31 08436851 d:CurrentFinancialInstruments 2024-03-31 08436851 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 08436851 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 08436851 d:ShareCapital 2025-03-31 08436851 d:ShareCapital 2024-03-31 08436851 d:ShareCapital 2023-04-01 08436851 d:RetainedEarningsAccumulatedLosses 2024-04-01 2025-03-31 08436851 d:RetainedEarningsAccumulatedLosses 2025-03-31 08436851 d:RetainedEarningsAccumulatedLosses 2023-04-01 2024-03-31 08436851 d:RetainedEarningsAccumulatedLosses 2024-03-31 08436851 d:RetainedEarningsAccumulatedLosses 2023-04-01 08436851 c:FRS102 2024-04-01 2025-03-31 08436851 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 08436851 c:FullAccounts 2024-04-01 2025-03-31 08436851 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 08436851 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 08436851 CATCHUP TV LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2025
CATCHUP TV LIMITED REGISTERED NUMBER: 08436851 BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 250,000 |  | 250,000
|  |  | 250,000 |  | 250,000
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 60,000 |  | 60,000 |
Cash at bank and in hand | 7 | 40,974 |  | 7,749 |
|  | 100,974 |  | 67,749 |
Creditors: amounts falling due within one year | 8 | (187,716) |  | (308,689) |
Net current liabilities |  |  | (86,742) |  | (240,940)
Total assets less current liabilities |  |  | 163,258 |  | 9,060
Net assets |  |  | 163,258 |  | 9,060
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1 |  | 1
Profit and loss account |  |  | 163,257 |  | 9,059
|  |  | 163,258 |  | 9,060
Page 1
CATCHUP TV LIMITED REGISTERED NUMBER: 08436851 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2025 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 Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. 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 on 5 December 2025.
Patrick James Carr
Director
The notes on pages 5 to 9 form part of these financial statements. Page 2
CATCHUP TV LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 MARCH 2025
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 April 2024 | 1 | 9,059 | 9,060
Comprehensive income for the year |  |  |
Profit for the year | - | 154,198 | 154,198
At 31 March 2025 | 1 | 163,257 | 163,258
| The notes on pages 5 to 9 form part of these financial statements.
Page 3
CATCHUP TV LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 MARCH 2024
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 April 2023 | 1 | (55,575) | (55,574)
Comprehensive income for the year |  |  |
Profit for the year | - | 64,634 | 64,634
At 31 March 2024 | 1 | 9,059 | 9,060
| The notes on pages 5 to 9 form part of these financial statements.
Page 4
CATCHUP TV LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
Catchup TV Limited is a private company limited by shares and incorporated in England. The company's registered office is 13 Donnay Close, Gerrards Cross, Buckinghamshire SL9 7PZ. These financial statements are prepared in £ Sterling, which is the functional currency of the company. 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue 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 revenue is recognised:
| 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 | Intangible assets
Goodwill Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the Profit and loss account over its useful economic life. Other 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. Page 5
CATCHUP TV LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 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, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Office equipment | - | 25% |
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. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.7 | 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.
| 2.8 | 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.
| 2.9 | 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, loans from banks and other third parties, loans to related parties and investments in ordinary shares. Investments in non-derivative instruments that are equity to the issuer are measured: ∙at fair value with changes recognised in the Profit and loss account if the shares are publicly traded or their fair value can otherwise be measured reliably; ∙at cost less impairment for all other investments. Page 6
CATCHUP TV 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 as follows:
|  |  | 2025 | 2024
|  |  | No. | No.
|  |  | 1 | 1
4. | Intangible assets
|  | Intangibles
|  | £
| Cost |
| At 1 April 2024 | 250,000
| At 31 March 2025 | 250,000
| Net book value |
| At 31 March 2025 | 250,000
| At 31 March 2024 | 250,000
Page 7
CATCHUP TV LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
5. | Tangible fixed assets
|  | Office equipment
|  | £
| Cost or valuation |
| At 1 April 2024 | 218,000
| At 31 March 2025 | 218,000
| Depreciation |
| At 1 April 2024 | 218,000
| At 31 March 2025 | 218,000
| Net book value |
| At 31 March 2025 | -
| At 31 March 2024 | -
Page 8
CATCHUP TV LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 60,000 | 60,000
|  | 60,000 | 60,000
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 40,974 | 7,749
|  | 40,974 | 7,749
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | - | (100)
| Amounts owed to group undertakings | 110,000 | -
| Corporation tax | - | 47
| Other creditors | 77,716 | 308,742
|  | 187,716 | 308,689
9. | Related party transactions
| An amount of £77,716 (2024 - £308,742) is due to Mr P J Carr, the company's director. The loan is repayable on demand and is interest free.
10. | Controlling party
The company was under the control of the director throughout the current and previous year.
Page 9