Caseware UK (AP4) 2025.0.111 2025.0.111 2025-03-31 2025-03-31 false 2024-04-01 producing and consulting services in respect of the finance, production and exploitation of film, television and other content.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 OC418694 2024-04-01 2025-03-31 OC418694 2023-04-01 2024-03-31 OC418694 2025-03-31 OC418694 2024-03-31 OC418694 c:FurnitureFittings 2024-04-01 2025-03-31 OC418694 c:FurnitureFittings 2025-03-31 OC418694 c:FurnitureFittings 2024-03-31 OC418694 c:FurnitureFittings c:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 OC418694 c:OfficeEquipment 2024-04-01 2025-03-31 OC418694 c:OfficeEquipment 2025-03-31 OC418694 c:OfficeEquipment 2024-03-31 OC418694 c:OfficeEquipment c:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 OC418694 c:ComputerEquipment 2024-04-01 2025-03-31 OC418694 c:ComputerEquipment 2025-03-31 OC418694 c:ComputerEquipment 2024-03-31 OC418694 c:ComputerEquipment c:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 OC418694 c:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 OC418694 c:CurrentFinancialInstruments 2025-03-31 OC418694 c:CurrentFinancialInstruments 2024-03-31 OC418694 c:CurrentFinancialInstruments 2 2025-03-31 OC418694 c:CurrentFinancialInstruments 2 2024-03-31 OC418694 c:CurrentFinancialInstruments c:WithinOneYear 2025-03-31 OC418694 c:CurrentFinancialInstruments c:WithinOneYear 2024-03-31 OC418694 e:FRS102 2024-04-01 2025-03-31 OC418694 e:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 OC418694 e:FullAccounts 2024-04-01 2025-03-31 OC418694 e:LimitedLiabilityPartnershipLLP 2024-04-01 2025-03-31 OC418694 2 2024-04-01 2025-03-31 OC418694 e:PartnerLLP1 2024-04-01 2025-03-31 OC418694 c:FurtherSpecificReserve2ComponentTotalEquity 2025-03-31 OC418694 c:FurtherSpecificReserve2ComponentTotalEquity 2024-03-31 OC418694 c:FurtherSpecificReserve3ComponentTotalEquity 2025-03-31 OC418694 c:FurtherSpecificReserve3ComponentTotalEquity 2024-03-31 OC418694 f:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: OC418694 VALLEY VIEW MEDIA LLP UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
VALLEY VIEW MEDIA LLP REGISTERED NUMBER:OC418694
BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 1,519 |  | 2,740
|  |  | 1,519 |  | 2,740
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 46,655 |  | 53,028 |
Cash at bank and in hand | 6 | 3,310 |  | 8,704 |
|  | 49,965 |  | 61,732 |
Creditors: amounts falling due within one year | 7 | (2,999) |  | (5,179) |
Net current assets |  |  | 46,966 |  | 56,553
Total assets less current liabilities |  |  | 48,485 |  | 59,293
Net assets |  |  | 48,485 |  | 59,293
Represented by: |  |  |  |  |
Loans and other debts due to members within one year |  |  |  |  |
Other amounts | 8 |  | 117,570 |  | 101,102
|  |  | 117,570 |  | 101,102
Members' other interests |  |  |  |  |
Other reserves classified as equity |  | (69,085) |  | (41,809) |
|  |  | (69,085) |  | (41,809)
|  |  | 48,485 |  | 59,293
Total members' interests |  |  |  |  |
Amounts due from members (included in debtors) | 5 |  | (6,602) |  | (6,602)
Loans and other debts due to members | 8 |  | 117,570 |  | 101,102
Members' other interests |  |  | (69,085) |  | (41,809)
|  |  | 41,883 |  | 52,691
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VALLEY VIEW MEDIA LLP REGISTERED NUMBER:OC418694
BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2025 The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small LLPs regime. The entity was entitled to exemption from audit under section 477 of the Companies Act 2006, as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008. The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006, as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, with respect to accounting records and the preparation of financial statements. The financial statements have been delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime. The entity has opted not to file the profit and loss account in accordance with the provisions applicable to entities subject to the small LLPs regime. The financial statements were approved and authorised for issue by the members and were signed on their behalf by:
J H M Clayton
Designated member
Date: 14 January 2026
The notes on pages 3 to 6 form part of these financial statements. Page 2
VALLEY VIEW MEDIA LLP
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
Valley View Media LLP is a limited liability partnership, registered in England and Wales, registration number OC418694. The registered office is Elsley Court, 20-22 Great Titchfield Street, London, W1W 8BE. The principal activity of the LLP is that of producing and consulting services in respect of the finance, production and exploitation of film, television and other content. 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 requirements of the Companies Act 2006.
| 2.2 | Foreign currency translation
Functional and presentation currency The LLP'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 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 that relate to borrowings and cash are presented in the profit and loss account within 'administrative expenses'. All other foreign exchange gains and losses are presented in profit and loss account.
| 2.3 | Turnover
Turnover from producing and consulting services are recognised to the extent that it is probable that the economic benefits will flow to the LLP and the revenue 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. Recharged income is recognised when the corresponding expenses have been incurred on behalf of other entities.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 3
VALLEY VIEW MEDIA LLP
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.5 | Division and distribution of profits
A division of profits is the mechanism by which the profits of an LLP become a debt due to members. A division may be automatic or discretionary, may relate to some or all of the profits for a financial period and may take place during or after the end of a financial period. An automatic division of profits is one where the LLP does not have an unconditional right to avoid making a division of an amount of profits based on the members' agreement in force at the time, whereas a discretionary division of profits requires a decision to be made by the LLP, which it has the unconditional right to avoid making. The LLP divides profits discretionarily. Discretionary divisions of profits are recognised as amounts due to members, although may be used to offset amounts which have been drawn by members, which are recognised as loan assets repayable. In the event of the LLP making losses, the loss is recognised as a debit within equity under 'Other reserves'.
| 2.6 | 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, as follows. Depreciation is provided on the following basis:
|  |  |  | Fixtures and fittings | - | 20% | reducing balance
|  |  |  | Office equipment | - | 20% | reducing balance
|  |  |  | Computer equipment | - | 33% | straight-line method
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 and loss account.
| 2.7 | Debtors
Short-term debtors are measured at transaction price, less any impairment.
| 2.8 | Cash
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
| 2.9 | Creditors
Short-term creditors are measured at the transaction price. Page 4
VALLEY VIEW MEDIA LLP
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.10 | Financial instruments
The LLP enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as trade and other debtors, other creditors and loans with related parties.
3. | Employees
The average monthly number of employees, including members, during the year was 2 (2024 - 2).
4. | Tangible fixed assets
|  | Fixtures and fittings | Office equipment | Computer equipment | Total
|  | £ | £ | £ | £
| Cost |  |  |  |
| At 1 April 2024 | 2,310 | 658 | 2,525 | 5,493
| At 31 March 2025 | 2,310 | 658 | 2,525 | 5,493
| Depreciation |  |  |  |
| At 1 April 2024 | 832 | 237 | 1,684 | 2,753
| Charge for the year | 296 | 84 | 841 | 1,221
| At 31 March 2025 | 1,128 | 321 | 2,525 | 3,974
| Net book value |  |  |  |
| At 31 March 2025 | 1,182 | 337 | - | 1,519
| At 31 March 2024 | 1,478 | 421 | 841 | 2,740
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 1,820 | 1,900
| Other debtors | 11,440 | 7,523
| Prepayments | 26,793 | 37,001
| Amounts due from members | 6,602 | 6,602
|  | 46,655 | 53,026
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VALLEY VIEW MEDIA LLP
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
6. | Cash
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank | 3,310 | 8,704
7. | Creditors: amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other taxation and social security | 120 | -
| Accruals | 2,879 | 5,179
|  | 2,999 | 5,179
8. | Loans and other debts due to members
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other amounts due to members | 117,570 | 101,102
Loans and other debts due to members may be further analysed as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Falling due within one year | 117,570 | 101,102
Loans and other debts due to members rank equally with debts due to ordinary creditors in the event of a winding up.
9. | Prior year adjustment
In the prior year, an amount of £17,577 had been misallocated as administration expenses rather than cost of sales. This has now been amended as a reclassification and a prior year adjustment. As a result, administration expenses have reduced by £17,577 and cost of sales has increased by £17,577. These adjustments have no impact on retained earnings.
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