Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 false The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.1 2024-04-01 false No description of principal activity false 1 true 13716839 2024-04-01 2025-03-31 13716839 2023-04-01 2024-03-31 13716839 2025-03-31 13716839 2024-03-31 13716839 c:Director1 2024-04-01 2025-03-31 13716839 d:CurrentFinancialInstruments 2025-03-31 13716839 d:CurrentFinancialInstruments 2024-03-31 13716839 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 13716839 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 13716839 d:ShareCapital 2025-03-31 13716839 d:ShareCapital 2024-03-31 13716839 d:RetainedEarningsAccumulatedLosses 2025-03-31 13716839 d:RetainedEarningsAccumulatedLosses 2024-03-31 13716839 c:OrdinaryShareClass1 2024-04-01 2025-03-31 13716839 c:OrdinaryShareClass1 2025-03-31 13716839 c:OrdinaryShareClass1 2024-03-31 13716839 c:FRS102 2024-04-01 2025-03-31 13716839 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 13716839 c:FullAccounts 2024-04-01 2025-03-31 13716839 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 13716839 2 2024-04-01 2025-03-31 13716839 6 2024-04-01 2025-03-31 13716839 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 13716839 MELES MELES MUSIC LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
MELES MELES MUSIC LIMITED
CONTENTS
| Page
Statement of Financial Position | 1
Notes to the Financial Statements | 2 - 4
MELES MELES MUSIC LIMITED REGISTERED NUMBER:13716839
STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 1,365,892 |  | 1,399,477
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 1 |  | 932 |
Cash at bank in hand |  | 390,498 |  | 56,632 |
|  | 390,499 |  | 57,564 |
Current liabilities |  |  |  |  |
Creditors: amounts falling due within one year | 6 | (133,318) |  | (90,709) |
Net current assets/(liabilities) |  |  | 257,181 |  | (33,145)
Net assets |  |  | 1,623,073 |  | 1,366,332
Capital and reserves |  |  |  |  |
Called up share capital | 7 |  | 1 |  | 1
Profit and loss account |  |  | 1,623,072 |  | 1,366,331
|  |  | 1,623,073 |  | 1,366,332
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 comprehensive income 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 15 January 2026.
R Boardman
Director
The notes on pages 2 to 4 form part of these financial statements. Page 1
MELES MELES MUSIC LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
Meles Meles Music Limited is a limited liability company registered in England and Wales. Its registered office address is at 2nd Floor Connaught House, 1-3 Mount Street, London, W1K 3NB. The principal activity of the Company during the year was that of sound recording and music publishing activities. The financial statements are presented 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 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 comprises revenue recognised by the company in respect of services supplied in the year exclusive of trade discounts and excluding Value Added Tax. Revenue is recognised when a service is provided.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 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.
| 2.5 | Valuation of investments
Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Statement of Comprehensive Income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment. Page 2
MELES MELES MUSIC LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.6 | Basic financial instruments
The Company only enters into transactions that result in basic financial instruments such as trade and other debtors, trade and other creditors, cash at bank and in hand, loans to related parties. Trade debtors, other debtors and loans to related parties are recognised initially at the transaction price less attributable transaction costs. Trade creditors, other creditors and loans from related parties are recognised initially at transaction price plus attributable transaction costs. Subsequently they are measured at amortised cost using the effective interest method, less any impairment losses in the case of trade and other debtors, and loans to related parties. Interest bearing borrowings, such bank loans, classified as basic financial instruments are recognised initially at the present value of future payments discounted at a market rate of interest. Thereafter they are stated at amortised cost using the effective interest method.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 -1).
4. | Fixed asset investments
|  | Listed investments
|  | £
| Cost or valuation |
| At 1 April 2024 | 1,399,478
| Additions | 1,026,372
| Disposals | (945,160)
| Revaluations | 33,177
| Transfer between classes | (147,975)
| At 31 March 2025 | 1,365,892
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 1 | 932
Page 3
MELES MELES MUSIC LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 600 | 5,086
| Amounts owed to associates | 3,257 | 3,257
| Other taxation and social security | 65,846 | 17,683
| Other creditors | 63,315 | 64,683
| Accruals and deferred income | 300 | -
|  | 133,318 | 90,709
7. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1 (2024 -1) Ordinary share of £1 | 1 | 1
Page 4