Caseware UK (AP4) 2024.0.164 2024.0.164 2025-01-31 2025-01-31 1 false 2024-02-01 false No description of principal activity 1 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13159965 2024-02-01 2025-01-31 13159965 2023-02-01 2024-01-31 13159965 2025-01-31 13159965 2024-01-31 13159965 c:Director1 2024-02-01 2025-01-31 13159965 d:ComputerEquipment 2024-02-01 2025-01-31 13159965 d:ComputerEquipment 2025-01-31 13159965 d:ComputerEquipment 2024-01-31 13159965 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-02-01 2025-01-31 13159965 d:CurrentFinancialInstruments 2025-01-31 13159965 d:CurrentFinancialInstruments 2024-01-31 13159965 d:CurrentFinancialInstruments d:WithinOneYear 2025-01-31 13159965 d:CurrentFinancialInstruments d:WithinOneYear 2024-01-31 13159965 d:ShareCapital 2025-01-31 13159965 d:ShareCapital 2024-01-31 13159965 d:RetainedEarningsAccumulatedLosses 2025-01-31 13159965 d:RetainedEarningsAccumulatedLosses 2024-01-31 13159965 c:FRS102 2024-02-01 2025-01-31 13159965 c:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 13159965 c:FullAccounts 2024-02-01 2025-01-31 13159965 c:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 13159965 2 2024-02-01 2025-01-31 13159965 e:PoundSterling 2024-02-01 2025-01-31 iso4217:GBP xbrli:pure

Registered number: 13159965 DAN BRITT STUDIO LTD UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025
DAN BRITT STUDIO LTD REGISTERED NUMBER: 13159965 STATEMENT OF FINANCIAL POSITION AS AT 31 JANUARY 2025
|  | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 2,709 |  | 377
|  |  | 2,709 |  | 377
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 6,032 |  | 3,221 |
Cash at bank and in hand | 6 | 35,124 |  | 37,195 |
|  | 41,156 |  | 40,416 |
Creditors: amounts falling due within one year | 7 | (31,702) |  | (39,842) |
Net current assets |  |  | 9,454 |  | 574
Total assets less current liabilities |  |  | 12,163 |  | 951
Net assets |  |  | 12,163 |  | 951
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1 |  | 1
Profit and loss account |  |  | 12,162 |  | 950
|  |  | 12,163 |  | 951
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 statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. Page 1
DAN BRITT STUDIO LTD REGISTERED NUMBER: 13159965 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 JANUARY 2025 The financial statements were approved and authorised for issue by the board and were signed on its behalf on 14 April 2026.
D Britt
Director
The notes on pages 3 to 6 form part of these financial statements. Page 2
DAN BRITT STUDIO LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025
1. | General information
Dan Britt Studio Ltd is a private company limited by shares and registered in England & Wales. The address of its registered office is 124 Finchley Road, London, NW3 5JS. 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 | 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. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Income and Retained Earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.
| 2.3 | Revenue
Turnover comprises fees in respect production services and is recognised in the statement of income and retained earnings in the period it is contractually due and expended on production and other costs. Where revenue received exceeds costs incurred to date and profits are not anticipated, the balance is treated as deferred income and held on the balance sheet until further costs are incurred or profits anticipated. At this point the deferred income is released to the statement of income and retained earnings.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 3
DAN BRITT STUDIO LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025 2.Accounting policies (continued)
| 2.5 | Taxation
Tax is recognised in the Statement of Income and Retained Earnings. 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. The Company is eligible to claim a tax credit on production costs; the tax credit comprises relief based on total net costs and an additional deduction for enhanceable expenditure. The Company claims a payment based on the amount of enhanced expenditure and carries losses arising from total net costs forward against future profits.
| 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, 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.
| 2.7 | Debtors
Short term debtors are measured at the transaction price, less any impairment.
| 2.8 | 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.
| 2.9 | Creditors
Short term creditors are measured at the transaction price, less any impairment.
| 2.10 | Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors. Page 4
DAN BRITT STUDIO LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025 2.Accounting policies (continued)
| 2.11 | 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 1 (2024 - 1).
4. | Tangible fixed assets
|  | Computer equipment
|  | £
| Cost or valuation |
| At 1 February 2024 | 3,696
| Additions | 3,939
| At 31 January 2025 | 7,635
| Depreciation |
| At 1 February 2024 | 3,319
| Charge for the year on owned assets | 1,607
| At 31 January 2025 | 4,926
| Net book value |
| At 31 January 2025 | 2,709
| At 31 January 2024 | 377
Page 5
DAN BRITT STUDIO LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 4,013 | 1,219
| Tax recoverable | 2,019 | 2,002
|  | 6,032 | 3,221
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 35,124 | 37,195
|  | 35,124 | 37,195
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | 3,180 | -
| Accruals and deferred income | 28,522 | 39,842
|  | 31,702 | 39,842
Page 6