Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 1 false 1 2024-04-01 No description of principal activity true true false 03791240 2024-04-01 2025-03-31 03791240 2023-04-01 2024-03-31 03791240 2025-03-31 03791240 2024-03-31 03791240 c:Director1 2024-04-01 2025-03-31 03791240 d:CurrentFinancialInstruments 2025-03-31 03791240 d:CurrentFinancialInstruments 2024-03-31 03791240 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 03791240 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 03791240 d:ShareCapital 2025-03-31 03791240 d:ShareCapital 2024-03-31 03791240 c:OrdinaryShareClass1 2024-04-01 2025-03-31 03791240 c:OrdinaryShareClass1 2025-03-31 03791240 c:OrdinaryShareClass1 2024-03-31 03791240 c:FRS102 2024-04-01 2025-03-31 03791240 c:Audited 2024-04-01 2025-03-31 03791240 c:FullAccounts 2024-04-01 2025-03-31 03791240 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 03791240 c:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 03791240 e:PoundSterling 2024-04-01 2025-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 03791240 RAYMOND GUBBAY PRODUCTIONS LIMITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2025
RAYMOND GUBBAY PRODUCTIONS LIMITED REGISTERED NUMBER: 03791240 STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2025
|  | 2025 |  | 2024
|  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 23,091 |  | 47,436 |
|  | 23,091 |  | 47,436 |
Creditors: amounts falling due within one year | 6 | (23,089) |  | (47,434) |
Net current assets |  |  | 2 |  | 2
Total assets less current liabilities |  |  | 2 |  | 2
Net assets |  |  | 2 |  | 2
Capital and reserves |  |  |  |  |
Called up share capital | 7 |  | 2 |  | 2
|  |  | 2 |  | 2
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 25 November 2025.
A J H Findlay
Director
The notes on pages 2 to 4 form part of these financial statements. Page 1
RAYMOND GUBBAY PRODUCTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
Raymond Gubbay Productions Limited is a private company limited by shares and registered in England and Wales. The address of its registered office is 4th Floor, 98 Theobalds Road, London, England, WC1X 8WB. 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.
| 2.2 | Revenue
Revenue relates to recharged costs which are 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. Billing occurs quarterly in arrears, therefore an adjustment is made at the year end and income is accrued accordingly.
| 2.3 | Functional and presentational currency
The Company's functional and presentational currency is GBP.
3. | Judgments in applying accounting policies and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the reporting date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. Accruals The company makes an estimate of accruals at the reporting date based on invoices received after the year end and work undertaken which has not been invoiced based on quotations or estimates of amounts that may be due for payment.
4. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
Page 2
RAYMOND GUBBAY PRODUCTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 2 | 2
| Prepayments and accrued income | 23,089 | 47,434
|  | 23,091 | 47,436
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accruals and deferred income | 23,089 | 47,434
7. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 2 (2024 - 2) Ordinary shares of £1.00 each | 2 | 2
8. | Related party transactions
| The company is a wholly owned subsidiary within a group for which consolidated financial statements are publicly available and accordingly has taken advantage of the exemptions provided by Financial Reporting Standard 102 not to disclose transactions with the other group entities including its parent and fellow subsidiary undertakings. The company has not entered into any other transactions during the year with related parties that are material and that have not been concluded under normal market conditions.
9. | Controlling party
The company's immediate parent company is Raymond Gubbay Limited, a company incorporated in England and Wales. The ultimate parent undertaking and controlling party is Sony Corporation which is the parent undertaking of the smallest and largest group to consolidate these financial statements. Copies of Sony Corporation financial statements can be obtained from 7-1, Konan 1-chome, Minato-ku, Tokyo, 108-0075. Page 3
RAYMOND GUBBAY PRODUCTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
10. | Auditors' information
The auditors' report on the financial statements for the year ended 31 March 2025 was unqualified. The audit report was signed on 25 November 2025 by Anthony Pins (senior statutory auditor) on behalf of Nyman Libson Paul LLP.
Page 4