Caseware UK (AP4) 2024.0.164 2024.0.164 2025-12-31 2025-12-31 true false false 2025-01-01 false No description of principal activity 3 3 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13923532 2025-01-01 2025-12-31 13923532 2024-01-01 2024-12-31 13923532 2025-12-31 13923532 2024-12-31 13923532 c:Director2 2025-01-01 2025-12-31 13923532 d:CurrentFinancialInstruments 2025-12-31 13923532 d:CurrentFinancialInstruments 2024-12-31 13923532 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 13923532 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 13923532 d:ShareCapital 2025-12-31 13923532 d:ShareCapital 2024-12-31 13923532 d:RetainedEarningsAccumulatedLosses 2025-12-31 13923532 d:RetainedEarningsAccumulatedLosses 2024-12-31 13923532 c:FRS102 2025-01-01 2025-12-31 13923532 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 13923532 c:FullAccounts 2025-01-01 2025-12-31 13923532 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 13923532 e:PoundSterling 2025-01-01 2025-12-31 iso4217:GBP xbrli:pure

Registered number: 13923532 IDILI LIVE ENTERTAINMENT LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
IDILI LIVE ENTERTAINMENT LIMITED REGISTERED NUMBER: 13923532 STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 143,977 |  | 190,645 |
Cash at bank and in hand |  | 44,397 |  | 43,411 |
|  | 188,374 |  | 234,056 |
Creditors: amounts falling due within one year | 5 | (148,174) |  | (247,232) |
Net assets/(liabilities) |  |  | 40,200 |  | (13,176)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 40,100 |  | (13,276)
|  |  | 40,200 |  | (13,176)
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 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 24 February 2026.
................................................ I M A Sutej
Director
The notes on pages 2 to 4 form part of these financial statements. Page 1
IDILI LIVE ENTERTAINMENT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Idili Live Entertainment Limited is a private limited company, incorporated and domiciled in England and Wales, registered number 13923532. The registered address is 135 Temple Chambers, 3-7 Temple Avenue, London, England, EC4Y 0HP. The principal activity of the company continued to be that of performing arts. The functional and presentational currency is £ GBP. 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 | Going concern
The financial statements have been prepared on a going concern basis. The directors have reviewed the company’s financial position and confirm that support from shareholders and related entities is available and sufficient to meet liabilities as they fall due for at least 12 months from the date of approval, and that there are no material uncertainties. This support is underpinned by ongoing funding arrangements.
| 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. Page 2
IDILI LIVE ENTERTAINMENT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.4 | 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 Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.
| 2.5 | Debtors
Short-term debtors are measured at transaction price, less any impairment.
| 2.6 | 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.
| 2.7 | Creditors
Short-term creditors are measured at the transaction price.
| 2.8 | Judgments in applying accounting policies and key sources of estimation uncertainty
The Company incurs and recharges production costs with related undertakings. Management exercises judgement in determining which costs are directly attributable to the Company’s business activities and in selecting an appropriate and consistent allocation basis for shared production costs. Where costs are not separately identifiable, allocations are based on production activity. Recharges are made at cost with no mark-up. The Directors consider the estimates applied to be reasonable and do not consider there to be significant estimation uncertainty.
3. | Employees
The average monthly number of employees, including directors, during the year was 3 (2024: 3).
4. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 142,131 | 185,178
| Other debtors | 100 | 4,786
| Prepayments | 1,746 | 681
|  | 143,977 | 190,645
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IDILI LIVE ENTERTAINMENT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 260 | 260
| Amounts owed to group undertakings | 23,183 | 198,916
| Other taxation and social security | 88,224 | 14,721
| Accruals | 36,507 | 33,335
|  | 148,174 | 247,232
6. | 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 £828 (2024: £1,135).
7. | Related party transactions
Included within debtors are balances owed by various connected companies that share common ownership. The balances owed are detailed beow: £23,183 (2024: £198,916) due to Idili Live Limited. £Nil (2024: £182,496) due from Elf on Broadway Inc. £8,724 (2024: £600) due from Idili Theatricals Limited. £1,260 (2024: £600) due from Idli Celeste Limited. £2,742 (2024: £1,482) due from Idili Shows Limited. £35,419 (2024: £Nil) due from One World Entertainment Limited. £93,986 (2024: £Nil) due from Temple Live Entertainment Limited. These amounts are interest free and repayable on demand. The related party transactions listed relate to various recharges issued between each entity, and as such are reflective of the balances presented above. Also included within debtors are balances owed by directors of £Nil (2024: £4,686). The loan is considered to be short term, interest free and repayable upon demand.
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