Caseware UK (AP4) 2025.0.111 2025.0.111 0 2024-07-10 0 The company provides advertising, marketing and digital promotional services, including brand development and campaign management.false 0 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false true false 15830833 2024-07-09 15830833 2024-07-10 2025-12-31 15830833 2023-07-10 2024-07-09 15830833 2025-12-31 15830833 c:Director1 2024-07-10 2025-12-31 15830833 d:CurrentFinancialInstruments 2025-12-31 15830833 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 15830833 d:ShareCapital 2025-12-31 15830833 d:RetainedEarningsAccumulatedLosses 2025-12-31 15830833 c:FRS102 2024-07-10 2025-12-31 15830833 c:AuditExempt-NoAccountantsReport 2024-07-10 2025-12-31 15830833 c:FullAccounts 2024-07-10 2025-12-31 15830833 c:PrivateLimitedCompanyLtd 2024-07-10 2025-12-31 15830833 e:PoundSterling 2024-07-10 2025-12-31 15830833 d:EntityControlledByKeyManagementPersonnel1 2024-07-10 2025-12-31 15830833 d:EntityControlledByKeyManagementPersonnel1 2025-12-31 iso4217:GBP xbrli:pure

| Studio J Ltd
| Unaudited
| Financial statements
| For the period ended 31 December 2025
| Registered number: 15830833
Studio J Ltd - Registered number:15830833
Statement of financial position As at 31 December 2025
| 2025 | 2025
Note | £ | £
Current assets |  |  |
Debtors | 4 | 24,922 |
Cash at bank and in hand |  | 68,206 |
|  | 93,128 |
Creditors: amounts falling due within one year | 5 | (86,373) |
Net current assets |  |  | 6,755
Total assets less current liabilities |  |  | 6,755
Net assets |  |  | 6,755
Capital and reserves |  |  |
Share capital |  |  | 1
Profit and loss account |  |  | 6,754
|  |  | 6,755
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 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 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 and signed by the director:
D C Jackson
Director
Date: 7 April 2026
The notes on pages 2 to 3 form part of these financial statements. Page 1
Studio J Ltd
Notes to the financial statements For the period ended 31 December 2025
1. | General information
Studio J Ltd is a private company limited by shares and incorporated in England and Wales. Its registered office address is Greenways Drift Road, Winkfield, Windsor, Berkshire, England, SL4 4RR and its registered number is 15830833. 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 section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' ('FRS 102') and 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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | 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.
| 2.3 | 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.
| 2.4 | 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. Page 2
Studio J Ltd
Notes to the financial statements For the period ended 31 December 2025 2.Accounting policies (continued)
| 2.5 | Cash
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
| 2.6 | 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.
| 2.7 | Financial instruments
The company only enters into financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors.
3. | Employees
| The average monthly number of employees, exlcuding the director, during the period was nil.
4. | Debtors
|  |  |  |  | 2025
|  |  |  |  | £
| Other debtors | 24,922
|  | 24,922
5. | Creditors: amounts falling due within one year
|  |  |  |  | 2025
|  |  |  |  | £
| Other creditors | 16,358
| Accruals | 70,015
|  | 86,373
6. | Related party transactions
| During the period ended 31 December 2025, the company charged a management fee to Studio Jackson Inc, a company owned by the director, of £91,720. Studio Jackson Inc advanced an amount of £108,077 to the company and at 31 December 2025, the amount due to Studio Jackson Inc was £16,357. This loan is interest free and repayable on demand.
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