Caseware UK (AP4) 2024.0.164 2024.0.164 2025-10-31 2025-10-31 true No description of principal activity false true 2024-04-30 1 0 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC808956 2024-04-29 SC808956 2024-04-30 2025-10-31 SC808956 2023-04-30 2024-04-29 SC808956 2025-10-31 SC808956 c:Director1 2024-04-30 2025-10-31 SC808956 d:CurrentFinancialInstruments 2025-10-31 SC808956 d:CurrentFinancialInstruments d:WithinOneYear 2025-10-31 SC808956 d:ShareCapital 2025-10-31 SC808956 d:RetainedEarningsAccumulatedLosses 2025-10-31 SC808956 c:OrdinaryShareClass1 2024-04-30 2025-10-31 SC808956 c:OrdinaryShareClass1 2025-10-31 SC808956 c:FRS102 2024-04-30 2025-10-31 SC808956 c:AuditExempt-NoAccountantsReport 2024-04-30 2025-10-31 SC808956 c:FullAccounts 2024-04-30 2025-10-31 SC808956 c:PrivateLimitedCompanyLtd 2024-04-30 2025-10-31 SC808956 e:PoundSterling 2024-04-30 2025-10-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: SC808956 MISSMUTTER LTD UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 OCTOBER 2025
MISSMUTTER LTD REGISTERED NUMBER: SC808956 STATEMENT OF FINANCIAL POSITION AS AT 31 OCTOBER 2025
|  | 2025
Note |  | £
Current assets |  |  |
Stocks | 4 | 218,386 |
Debtors: amounts falling due within one year | 5 | 75,377 |
Cash at bank and in hand | 6 | 205 |
|  | 293,968 |
Creditors: amounts falling due within one year | 7 | (227,571) |
Net current assets |  |  | 66,397
Total assets less current liabilities |  |  | 66,397
Net assets |  |  | 66,397
Capital and reserves |  |  |
Called up share capital | 8 |  | 1
Profit and loss account |  |  | 66,396
|  |  | 66,397
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. The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. 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 12 March 2026.
M Tremethick
Director
The notes on pages 2 to 4 form part of these financial statements. Page 1
MISSMUTTER LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 OCTOBER 2025
1. | General information
MissMutter Ltd is a private company limited by shares and registered in Scotland. The address of its registered office and principal place is 153 Commercial Street, Kirkcaldy, KY1 2NS. The company was incorporated on 30 April 2024 and began trading on this date. 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland 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 judgment in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | 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.
| 2.3 | Stocks
Stocks comprise film production costs, which are recorded as a current asset net of the relevant tax credit. Film production costs are amortised to the Statement of Income and Retained Earnings over the period in which rights to the relevant production are being exploited by the Company.
| 2.4 | Debtors
Short term debtors are measured at the transaction price, less any impairment.
| 2.5 | 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.
| 2.6 | Creditors
Short term creditors are measured at the transaction price, less any impairment Page 2
MISSMUTTER LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.7 | Financial instruments
The company only enters into basic financial insturment transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors and loans from other third parties.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1.
4. | Stocks
|  |  |  |  | 2025
|  |  |  |  | £
| Film Production Costs | 218,386
|  | 218,386
5. | Debtors
|  |  |  |  | 2025
|  |  |  |  | £
| Other debtors | 5,981
| Tax recoverable | 69,396
|  | 75,377
6. | Cash and cash equivalents
|  |  |  |  | 2025
|  |  |  |  | £
| Cash at bank and in hand | 205
|  | 205
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MISSMUTTER LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 OCTOBER 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025
|  |  |  |  | £
| Accruals and deferred income | 227,571
|  | 227,571
8. | Share capital
|  |  |  |  | 2025
|  |  |  |  | £
|  | Allotted, called up and fully paid |
|  | 1 Ordinary share of £1.00 | 1
On incorporation the company used 1 ordinary share of £1 each at par for a cash consideration
9. | Controlling party
Throughout the current year, the company was under the control of M Tremethick, the sole director of the company, by virtue of her shareholding.
Page 4