Caseware UK (AP4) 2024.0.164 2024.0.164 2025-08-31 2025-08-31 2 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2024-09-01 false The principal activity of the company during the year continued to be that of undertaking contracts for the personal services of G Horner.2 false true false 03407475 2024-09-01 2025-08-31 03407475 2023-09-01 2024-08-31 03407475 2025-08-31 03407475 2024-08-31 03407475 2023-09-01 03407475 c:Director1 2024-09-01 2025-08-31 03407475 c:RegisteredOffice 2024-09-01 2025-08-31 03407475 d:ComputerEquipment 2024-09-01 2025-08-31 03407475 d:ComputerEquipment 2025-08-31 03407475 d:ComputerEquipment 2024-08-31 03407475 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 03407475 d:CurrentFinancialInstruments 2025-08-31 03407475 d:CurrentFinancialInstruments 2024-08-31 03407475 d:CurrentFinancialInstruments d:WithinOneYear 2025-08-31 03407475 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 03407475 d:ShareCapital 2024-09-01 2025-08-31 03407475 d:ShareCapital 2025-08-31 03407475 d:ShareCapital 2023-09-01 2024-08-31 03407475 d:ShareCapital 2024-08-31 03407475 d:ShareCapital 2023-09-01 03407475 d:RetainedEarningsAccumulatedLosses 2024-09-01 2025-08-31 03407475 d:RetainedEarningsAccumulatedLosses 2025-08-31 03407475 d:RetainedEarningsAccumulatedLosses 2023-09-01 2024-08-31 03407475 d:RetainedEarningsAccumulatedLosses 2024-08-31 03407475 d:RetainedEarningsAccumulatedLosses 2023-09-01 03407475 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2025-08-31 03407475 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2024-08-31 03407475 c:OrdinaryShareClass1 2024-09-01 2025-08-31 03407475 c:OrdinaryShareClass1 2025-08-31 03407475 c:OrdinaryShareClass1 2024-08-31 03407475 c:FRS102 2024-09-01 2025-08-31 03407475 c:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 03407475 c:FullAccounts 2024-09-01 2025-08-31 03407475 c:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 03407475 e:PoundSterling 2024-09-01 2025-08-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 03407475 WONDERFUL PRODUCTIONS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 AUGUST 2025
WONDERFUL PRODUCTIONS LIMITED COMPANY INFORMATION
Director | G Horner
Registered number | 03407475
Registered office |
| Eighth Floor
| 6 New Street Square
| New Fetter Lane
| London
| EC4A 3AQ
Accountants | Rawlinson & Hunter LLP
| Chartered Accountants
| Eighth Floor
| 6 New Street Square
| New Fetter Lane
| London
| EC4A 3AQ
WONDERFUL PRODUCTIONS LIMITED CONTENTS
| Page
Balance Sheet | 1 - 2
Statement of Changes in Equity | 3
Notes to the Financial Statements | 4 - 9
WONDERFUL PRODUCTIONS LIMITED REGISTERED NUMBER: 03407475 BALANCE SHEET AS AT 31 AUGUST 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 27 |  | 807
Investments | 5 |  | 52 |  | 52
|  |  | 79 |  | 859
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 1,693,369 |  | 1,425,259 |
Cash at bank and in hand | 7 | 281,234 |  | 790,874 |
|  | 1,974,603 |  | 2,216,133 |
Creditors: amounts falling due within one year | 8 | (31,414) |  | (55,464) |
Net current assets |  |  | 1,943,189 |  | 2,160,669
Total assets less current liabilities |  |  | 1,943,268 |  | 2,161,528
Net assets |  |  | 1,943,268 |  | 2,161,528
Capital and reserves |  |  |  |  |
Called up share capital | 10 |  | 4 |  | 4
Profit and loss account |  |  | 1,943,264 |  | 2,161,524
|  |  | 1,943,268 |  | 2,161,528
Page 1
WONDERFUL PRODUCTIONS LIMITED REGISTERED NUMBER: 03407475 BALANCE SHEET (CONTINUED) AS AT 31 AUGUST 2025 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 her 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 director and were signed on its behalf by:
G Horner
Director
Date: 26 March 2026
The notes on pages 4 to 9 form part of these financial statements. Page 2
WONDERFUL PRODUCTIONS LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 AUGUST 2025
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 September 2023 | 4 | 1,379,712 | 1,379,716
Comprehensive income for the year |  |  |
Profit for the year | - | 862,312 | 862,312
Total comprehensive income for the year | - | 862,312 | 862,312
Contributions by and distributions to owners |  |  |
Dividends: Equity capital | - | (80,500) | (80,500)
Total transactions with owners | - | (80,500) | (80,500)
At 1 September 2024 | 4 | 2,161,524 | 2,161,528
Comprehensive income for the year |  |  |
Loss for the year | - | (218,260) | (218,260)
Total comprehensive income for the year | - | (218,260) | (218,260)
At 31 August 2025 | 4 | 1,943,264 | 1,943,268
| The notes on pages 4 to 9 form part of these financial statements.
Page 3
WONDERFUL PRODUCTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
1. | General information
Wonderful Productions Limited is a private company, limited by shares, incorporated in England and Wales with registration number 03407475. The registered office is Eighth Floor, 6 New Street Square, New Fetter Lane, London, EC4A 3AQ. 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 | Exemption from preparing consolidated financial statements
The company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.
| 2.3 | Related party exemption
The company has taken advantage of the exemption under Financial Reporting Standard 102 Section 1A, not to disclose transactions with wholly owned companies within the group.
| 2.4 | Foreign currency translation
Functional and presentation currency The company's functional and presentational currency is GBP. 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 period 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 resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Page 4
WONDERFUL PRODUCTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.5 | 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.
| 2.6 | 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 | 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 balance sheet date in the countries where the company operates and generates income. Page 5
WONDERFUL PRODUCTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 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, 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.
| 2.9 | Associates and joint ventures
Associates and Joint Ventures are held at cost less impairment.
| 2.10 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.11 | 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. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.12 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Page 6
WONDERFUL PRODUCTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.13 | Financial instruments
The company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.
| 2.14 | 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).
4. | Tangible fixed assets
|  | Computer equipment
|  | £
| Cost |
| At 1 September 2024 | 9,983
| At 31 August 2025 | 9,983
| Depreciation |
| At 1 September 2024 | 9,176
| Charge for the year on owned assets | 780
| At 31 August 2025 | 9,956
| Net book value |
| At 31 August 2025 | 27
| At 31 August 2024 | 807
Page 7
WONDERFUL PRODUCTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
5. | Fixed asset investments
|  | Investment in subsidiary companies | Investment in joint ventures | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 September 2024 | 2 | 50 | 52
| At 31 August 2025 | 2 | 50 | 52
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 1,164,096 | 948,727
| Amounts owed by joint ventures and associated undertakings | 386,309 | 386,309
| Other debtors | 7,355 | 17,536
| Prepayments and accrued income | 135,609 | 72,687
|  | 1,693,369 | 1,425,259
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 281,234 | 790,874
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 5,718 | 4,682
| Corporation tax | - | 40,902
| Other taxation and social security | 2,643 | 5,097
| Other creditors | 9,984 | 622
| Accruals and deferred income | 13,069 | 4,161
|  | 31,414 | 55,464
Page 8
WONDERFUL PRODUCTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
9. | Financial instruments
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Financial assets |  |
| Financial assets measured at fair value through profit or loss | 281,234 | 790,874
| Financial assets measured at fair value through profit or loss comprise cash at bank and in hand.
10. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 4 (2024 - 4) Ordinary shares of £1.00 each | 4 | 4
11. | 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 £1,321 (2024 - £1,321). Contributions totalling £512 (2024 - £255) were payable to the fund at the balance sheet date and are included in creditors.
Page 9