Caseware UK (AP4) 2025.0.111 2025.0.111 2025-09-30 2025-09-30 2 2 2024-10-01 false true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 07371453 2024-10-01 2025-09-30 07371453 2023-10-01 2024-09-30 07371453 2025-09-30 07371453 2024-09-30 07371453 c:Director1 2024-10-01 2025-09-30 07371453 d:Buildings 2024-10-01 2025-09-30 07371453 d:FurnitureFittings 2024-10-01 2025-09-30 07371453 d:FurnitureFittings 2025-09-30 07371453 d:FurnitureFittings 2024-09-30 07371453 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 07371453 d:OtherPropertyPlantEquipment 2024-10-01 2025-09-30 07371453 d:OtherPropertyPlantEquipment 2025-09-30 07371453 d:OtherPropertyPlantEquipment 2024-09-30 07371453 d:OtherPropertyPlantEquipment d:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 07371453 d:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 07371453 d:Goodwill 2025-09-30 07371453 d:Goodwill 2024-09-30 07371453 d:CurrentFinancialInstruments 2025-09-30 07371453 d:CurrentFinancialInstruments 2024-09-30 07371453 d:CurrentFinancialInstruments d:WithinOneYear 2025-09-30 07371453 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 07371453 d:ShareCapital 2025-09-30 07371453 d:ShareCapital 2024-09-30 07371453 d:RetainedEarningsAccumulatedLosses 2025-09-30 07371453 d:RetainedEarningsAccumulatedLosses 2024-09-30 07371453 c:OrdinaryShareClass1 2024-10-01 2025-09-30 07371453 c:OrdinaryShareClass1 2025-09-30 07371453 c:OrdinaryShareClass1 2024-09-30 07371453 c:FRS102 2024-10-01 2025-09-30 07371453 c:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 07371453 c:FullAccounts 2024-10-01 2025-09-30 07371453 c:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 07371453 d:AcceleratedTaxDepreciationDeferredTax 2025-09-30 07371453 d:AcceleratedTaxDepreciationDeferredTax 2024-09-30 07371453 d:TaxLossesCarry-forwardsDeferredTax 2025-09-30 07371453 d:TaxLossesCarry-forwardsDeferredTax 2024-09-30 07371453 2 2024-10-01 2025-09-30 07371453 e:PoundSterling 2024-10-01 2025-09-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 07371453 DLK MUSIC LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
DLK MUSIC LIMITED REGISTERED NUMBER:07371453
BALANCE SHEET AS AT 30 SEPTEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | - |  | -
Tangible assets | 5 |  | 17,446 |  | 17,961
|  |  | 17,446 |  | 17,961
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 32,776 |  | 19,629 |
Cash at bank | 7 | 385,676 |  | 336,577 |
|  | 418,452 |  | 356,206 |
Creditors: amounts falling due within one year | 8 | (173,228) |  | (136,561) |
Net current assets |  |  | 245,224 |  | 219,645
Total assets less current liabilities |  |  | 262,670 |  | 237,606
Provisions for liabilities |  |  |  |  |
Deferred tax | 9 | (4,346) |  | (4,454) |
|  |  | (4,346) |  | (4,454)
Net assets |  |  | 258,324 |  | 233,152
Capital and reserves |  |  |  |  |
Called up share capital | 10 |  | 1 |  | 1
Profit and loss account |  |  | 258,323 |  | 233,151
|  |  | 258,324 |  | 233,152
Page 1
DLK MUSIC LIMITED REGISTERED NUMBER:07371453
BALANCE SHEET (CONTINUED) AS AT 30 SEPTEMBER 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 his 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:
P Hartnoll
Director
Date: 7 April 2026
The notes on pages 3 to 8 form part of these financial statements. Page 2
DLK MUSIC LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. | General information
DLK Music Limited is a private company, limited by shares, registered in England and Wales, registration number 07371453. 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 recording and publishing income for a music producer and songwriter. 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 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 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 the recording and music publishing income is recognised when it is probable the company has performed the duties required to receive the right to the consideration due under the contract. Royalties receivable are recognised at the year end date by the company per the royalty statements. Merchandise income is recognised when the significant risks and rewards of ownership have been transferred to the buyer. Performance income is recognised once the performance has taken place. Production income is recognised once the production has completed and delivered to the buyer. Page 3
DLK MUSIC LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | 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.
| 2.6 | 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 current 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 been enacted or substantively enacted by the balance sheet date.
| 2.7 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years. Page 4
DLK MUSIC LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 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. Depreciation is provided on the following basis:
|  |  |  | Other fixed assets | - | 10% | straight-line
|  |  |  | Fixtures and fittings | - | 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.
| 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, other creditors and loans with related parties.
3. | Employees
| The average monthly number of employees, including the director, during the year was 2 (2024 - 2).
Page 5
DLK MUSIC LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
4. | Intangible assets
|  | Goodwill
|  | £
| Cost |
| At 1 October 2024 | 600,000
| At 30 September 2025 | 600,000
| Amortisation |
| At 1 October 2024 | 600,000
| At 30 September 2025 | 600,000
| Net book value |
| At 30 September 2025 | -
| At 30 September 2024 | -
5. | Tangible fixed assets
|  | Fixtures, fittings and equipment | Other fixed assets | Total
|  | £ | £ | £
| Cost |  |  |
| At 1 October 2024 | 72,399 | 28,464 | 100,863
| Additions | 4,710 | - | 4,710
| At 30 September 2025 | 77,109 | 28,464 | 105,573
| Depreciation |  |  |
| At 1 October 2024 | 54,438 | 28,464 | 82,902
| Charge for the year | 5,225 | - | 5,225
| At 30 September 2025 | 59,663 | 28,464 | 88,127
| Net book value |  |  |
| At 30 September 2025 | 17,446 | - | 17,446
| At 30 September 2024 | 17,961 | - | 17,961
Page 6
DLK MUSIC LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 11,927 | 268
| Prepayments and accrued income | 20,849 | 19,361
|  | 32,776 | 19,629
7. | Cash
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank | 385,676 | 336,577
8. | Creditors: amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | 6,969 | 6,641
| Other taxation and social security | 15,384 | 12,245
| Other creditors | 147 | 12,329
| Accruals | 150,728 | 105,346
|  | 173,228 | 136,561
Page 7
DLK MUSIC LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
9. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | 4,454
| Charged to profit or loss | (108)
| At end of year | 4,346
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Fixed assets timing differences | 4,362 | 4,490
| Short term timing differences | (16) | (36)
|  | 4,346 | 4,454
10. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1 (2024 - 1) Ordinary share of £1.00 | 1 | 1
11. | Pension commitments
The company operates a defined contribution 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 £95,756 (2024 - £100,756). Included in other creditors at the year end there is an amount payable of £147 (2024 - £147).
12. | Related party transactions
| During the year, the director advanced £25,940 (2024 - £24,944) to the company. As at the year end company was owed £11,746 (2024 - £12,330 owed to) by the director. This loan is unsecured and repayable on demand and the interest is charged at official rate.
Page 8