Caseware UK (AP4) 2024.0.164 2024.0.164 false 2024-04-17 No description of principal activity 0 false 0 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 15656323 2024-04-16 15656323 2024-04-17 2025-04-30 15656323 2023-04-17 2024-04-16 15656323 2025-04-30 15656323 c:Director1 2024-04-17 2025-04-30 15656323 d:ComputerEquipment 2024-04-17 2025-04-30 15656323 d:ComputerEquipment 2025-04-30 15656323 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-04-17 2025-04-30 15656323 d:CurrentFinancialInstruments 2025-04-30 15656323 d:CurrentFinancialInstruments d:WithinOneYear 2025-04-30 15656323 d:ShareCapital 2025-04-30 15656323 d:RetainedEarningsAccumulatedLosses 2025-04-30 15656323 c:FRS102 2024-04-17 2025-04-30 15656323 c:AuditExempt-NoAccountantsReport 2024-04-17 2025-04-30 15656323 c:FullAccounts 2024-04-17 2025-04-30 15656323 c:PrivateLimitedCompanyLtd 2024-04-17 2025-04-30 15656323 e:PoundSterling 2024-04-17 2025-04-30 iso4217:GBP xbrli:pure

| Conduit Productions Limited
| Unaudited
| Financial statements
| For the period ended 30 April 2025
| Registered number: 15656323
Conduit Productions Limited - Registered number: 15656323
Statement of financial position As at 30 April 2025
| 2025 | 2025
Note | £ | £
Fixed assets |  |  |
Tangible assets | 4 |  | 1,905
|  |  | 1,905
Current assets |  |  |
Debtors | 5 | 180,000 |
Cash at bank and in hand |  | 101,745 |
|  | 281,745 |
Creditors: amounts falling due within one year | 6 | (218,356) |
Net current assets |  |  | 63,389
Total assets less current liabilities |  |  | 65,294
Net assets |  |  | 65,294
Capital and reserves |  |  |
Share capital |  |  | 100
Profit and loss account |  |  | 65,194
|  |  | 65,294
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 period in question in accordance with section 476 of the Companies Act 2006. The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. Page 1
Conduit Productions Limited - Registered number: 15656323
Statement of financial position (continued) As at 30 April 2025 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 signed by:
C L Mandabach
Director
Date: 22 December 2025
The notes on pages 3 to 6 form part of these financial statements. Page 2
Conduit Productions Limited
Notes to the financial statements For the period ended 30 April 2025
1. | General information
The company is a private company limited by shares and incorporated in England and Wales. Its registered office is C/O Buzzacott LLP, 130 Wood Street, London, EC2V 6DL. Its registered number is 15656323. 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 Financial Reporting Standard 102, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' ('FRS 102') and the Companies Act 2006. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Functional and presentation currency
The company's functional and presentational currency is GBP.
| 2.3 | 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: Rendering of services Revenue 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 revenue 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.
| 2.4 | 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 reporting date in the countries where the company operates and generates income. Page 3
Conduit Productions Limited
Notes to the financial statements For the period ended 30 April 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, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | 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.
| 2.6 | Debtors
Short-term debtors are measured at transaction price, less any impairment.
| 2.7 | Cash
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
| 2.8 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities 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 and loans from related and other third parties.
3. | Employees
| The average monthly number of employees, excluding the director, during the period was 1.
Page 4
Conduit Productions Limited
Notes to the financial statements For the period ended 30 April 2025
4. | Tangible fixed assets
|  | Computer equipment
|  | £
| Cost |
| Additions | 2,410
| At 30 April 2025 | 2,410
| Depreciation |
| Charge for the period | 505
| At 30 April 2025 | 505
| Net book value |
| At 30 April 2025 | 1,905
5. | Debtors
|  |  |  |  | 2025
|  |  |  |  | £
| Trade debtors | 180,000
|  | 180,000
6. | Creditors: amounts falling due within one year
|  |  |  |  | 2025
|  |  |  |  | £
| Trade creditors | 3,500
| Corporation tax | 17,857
| Other taxation and social security | 39,516
| Other creditors | 833
| Accruals and deferred income | 156,650
|  | 218,356
Page 5
Conduit Productions Limited
Notes to the financial statements For the period ended 30 April 2025
7. | Pension commitments
The company operates a defined contributions pension 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 £900. Contributions totalling £nil were payable to the fund at 30 April 2025.
Page 6