Caseware UK (AP4) 2024.0.164 2024.0.164 2025-04-30 2025-04-30 2024-05-01 false The principal activity of the company continued to be that of artist management 2 2 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 09001779 2024-05-01 2025-04-30 09001779 2023-05-01 2024-04-30 09001779 2025-04-30 09001779 2024-04-30 09001779 c:Director1 2024-05-01 2025-04-30 09001779 d:OfficeEquipment 2024-05-01 2025-04-30 09001779 d:OfficeEquipment 2025-04-30 09001779 d:OfficeEquipment 2024-04-30 09001779 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 09001779 d:CurrentFinancialInstruments 2025-04-30 09001779 d:CurrentFinancialInstruments 2024-04-30 09001779 d:CurrentFinancialInstruments d:WithinOneYear 2025-04-30 09001779 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 09001779 d:ShareCapital 2025-04-30 09001779 d:ShareCapital 2024-04-30 09001779 d:RetainedEarningsAccumulatedLosses 2025-04-30 09001779 d:RetainedEarningsAccumulatedLosses 2024-04-30 09001779 c:OrdinaryShareClass1 2024-05-01 2025-04-30 09001779 c:OrdinaryShareClass1 2025-04-30 09001779 c:OrdinaryShareClass1 2024-04-30 09001779 c:OrdinaryShareClass2 2024-05-01 2025-04-30 09001779 c:OrdinaryShareClass2 2025-04-30 09001779 c:OrdinaryShareClass2 2024-04-30 09001779 c:FRS102 2024-05-01 2025-04-30 09001779 c:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 09001779 c:FullAccounts 2024-05-01 2025-04-30 09001779 c:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 09001779 2 2024-05-01 2025-04-30 09001779 d:AcceleratedTaxDepreciationDeferredTax 2025-04-30 09001779 d:AcceleratedTaxDepreciationDeferredTax 2024-04-30 09001779 e:PoundSterling 2024-05-01 2025-04-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 09001779 ECHO BEACH MANAGEMENT LTD UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
ECHO BEACH MANAGEMENT LTD REGISTERED NUMBER:09001779
BALANCE SHEET AS AT 30 APRIL 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 449 |  | 376
|  |  | 449 |  | 376
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 12,428 |  | 25,404 |
Cash at bank and in hand | 6 | 447,326 |  | 505,578 |
|  | 459,754 |  | 530,982 |
Creditors: amounts falling due within one year | 7 | (77,323) |  | (127,808) |
Net current assets |  |  | 382,431 |  | 403,174
Total assets less current liabilities |  |  | 382,880 |  | 403,550
Provisions for liabilities |  |  |  |  |
Deferred tax | 8 | (112) |  | (94) |
|  |  | (112) |  | (94)
Net assets |  |  | 382,768 |  | 403,456
Capital and reserves |  |  |  |  |
Called up share capital | 9 |  | 100 |  | 100
Profit and loss account |  |  | 382,668 |  | 403,356
|  |  | 382,768 |  | 403,456
Page 1
ECHO BEACH MANAGEMENT LTD REGISTERED NUMBER:09001779
BALANCE SHEET (CONTINUED) AS AT 30 APRIL 2025 The directors consider 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 directors acknowledge their 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 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 by:
J S A Hollywood
Director
Date: 23 January 2026
The notes on pages 3 to 8 form part of these financial statements. Page 2
ECHO BEACH MANAGEMENT LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
1. | General information
Echo Beach Management Ltd is a private company, limited by shares, registered in England and Wales, registration number is 09001779. The registered office address is Elsley Court, 20-22 Great Titchfield Street, London, W1W 8BE. The principal activity of the company continued to be that of artist management. 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 the Financial Reporting Standard 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the Companies Act 2006.
| 2.2 | Foreign currency translation
Functional and presentation currency The company's functional and presentational currency is pound sterling. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each year end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses that relate to borrowings are presented in the profit and loss account within 'administrative expenses'. All other foreign exchange gains and losses are presented in the profit and loss account.
| 2.3 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from artist management is recognised when it is probable the company will receive the rights to the consideration due under the contract. Recharged income is recognised when the corresponding expenses have been incurred on behalf of other entities.
| 2.4 | Operating lease commitment
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.
| 2.5 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 3
ECHO BEACH MANAGEMENT LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.6 | Pensions
Defined contribution pension plan The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.
| 2.7 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. 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 corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences. Deferred tax is determined using tax rates and laws that have enacted or substantively enacted by the balance sheet date.
| 2.8 | 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% | reducing balance
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. Page 4
ECHO BEACH MANAGEMENT LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.9 | Debtors
Short-term debtors are measured at transaction price, less any impairment.
| 2.10 | Cash
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
| 2.11 | 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.
| 2.12 | Financial instruments
The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as trade and other debtors, trade and other creditors, and loans with related parties.
| 2.13 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
Page 5
ECHO BEACH MANAGEMENT LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
4. | Tangible fixed assets
|  | Office equipment
|  | £
| Cost |
| At 1 May 2024 | 2,172
| Additions | 223
| At 30 April 2025 | 2,395
| Depreciation |
| At 1 May 2024 | 1,796
| Charge for the year | 150
| At 30 April 2025 | 1,946
| Net book value |
| At 30 April 2025 | 449
| At 30 April 2024 | 376
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 11,449 | 22,764
| Other debtors | - | 1,474
| Prepayments and accrued income | 979 | 1,166
|  | 12,428 | 25,404
6. | Cash
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 447,326 | 505,578
Page 6
ECHO BEACH MANAGEMENT LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
7. | Creditors: amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 8,974 | 45,995
| Corporation tax | 51,564 | 63,792
| Other taxation and social security | 6,350 | 11,430
| Accruals | 10,435 | 6,591
|  | 77,323 | 127,808
8. | Deferred taxation
|  | 2025
|  | £
| At 1 May 2024 | 94
| Charged to profit or loss | 18
| At end of year | 112
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | 112 | 94
|  | 112 | 94
9. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 99 (2024 - 99) ordinary shares of £1.00 each | 99 | 99
|  | 1 (2024 - 1) "A" ordinary share of £1.00 each | 1 | 1
|  |  | 100 | 100
10. | Pension commitments
The company operates a defined contributions pension scheme. The assets of the scheme are held seperately 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 £66,000 (2024 - £56,000). Page 7
ECHO BEACH MANAGEMENT LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
11. | Commitments under operating leases
The company had £17,222 (2024 - £5,040) commitments under the non-cancellable operating leases as at the balance sheet date.
12. | Transactions with directors
| During the year, the company advanced £NIL (2024 - £17) to the directors. As at the year end, the directors owed £NIL (2024 - £17) to the company. The loan is unsecured, interest free and repayable on demand. During the year, dividends of £174,000 (2024 - £190,500) was paid to the directors.
Page 8