Caseware UK (AP4) 2025.0.111 2025.0.111 2025-08-31 2025-08-31 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.22 2024-09-01 false Television programme production activities 28 true true false 02946371 2024-09-01 2025-08-31 02946371 2023-09-01 2024-08-31 02946371 2025-08-31 02946371 2024-08-31 02946371 c:Director1 2024-09-01 2025-08-31 02946371 d:Buildings d:ShortLeaseholdAssets 2024-09-01 2025-08-31 02946371 d:Buildings d:ShortLeaseholdAssets 2025-08-31 02946371 d:Buildings d:ShortLeaseholdAssets 2024-08-31 02946371 d:PlantMachinery 2024-09-01 2025-08-31 02946371 d:PlantMachinery 2025-08-31 02946371 d:PlantMachinery 2024-08-31 02946371 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 02946371 d:FurnitureFittings 2024-09-01 2025-08-31 02946371 d:FurnitureFittings 2025-08-31 02946371 d:FurnitureFittings 2024-08-31 02946371 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 02946371 d:OfficeEquipment 2024-09-01 2025-08-31 02946371 d:OfficeEquipment 2025-08-31 02946371 d:OfficeEquipment 2024-08-31 02946371 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 02946371 d:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 02946371 d:CurrentFinancialInstruments 2025-08-31 02946371 d:CurrentFinancialInstruments 2024-08-31 02946371 d:CurrentFinancialInstruments d:WithinOneYear 2025-08-31 02946371 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 02946371 d:ShareCapital 2025-08-31 02946371 d:ShareCapital 2024-08-31 02946371 d:RetainedEarningsAccumulatedLosses 2025-08-31 02946371 d:RetainedEarningsAccumulatedLosses 2024-08-31 02946371 c:FRS102 2024-09-01 2025-08-31 02946371 c:AuditExemptWithAccountantsReport 2024-09-01 2025-08-31 02946371 c:FullAccounts 2024-09-01 2025-08-31 02946371 c:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 02946371 e:PoundSterling 2024-09-01 2025-08-31 iso4217:GBP xbrli:pure

Registered number: 02946371 CACTUS TV LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 AUGUST 2025
CACTUS TV LIMITED CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF CACTUS TV LIMITED FOR THE YEAR ENDED 31 AUGUST 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Cactus TV Limited for the year ended 31 August 2025 which comprise the Statement of financial position and the related notes from the Company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation. This report is made solely to the Board of directors of Cactus TV Limited, as a body, in accordance with the terms of our engagement letter dated 1st December 2021. Our work has been undertaken solely to prepare for your approval the financial statements of Cactus TV Limited and state those matters that we have agreed to state to the Board of directors of Cactus TV Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cactus TV Limited and its Board of directors, as a body, for our work or for this report. It is your duty to ensure that Cactus TV Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Cactus TV Limited. You consider that Cactus TV Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or review of the financial statements of Cactus TV Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. McColes & Co (Herts) Ltd First Floor 28 Whitehorse Street Baldock Herts SG7 6QQ 21 April 2026 Page 1
CACTUS TV LIMITED REGISTERED NUMBER: 02946371 STATEMENT OF FINANCIAL POSITION AS AT 31 AUGUST 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 5 |  | 23,318 |  | 23,541
|  |  | 23,318 |  | 23,541
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 560,822 |  | 846,791 |
Cash at bank and in hand |  | 715,700 |  | 767,385 |
|  | 1,276,522 |  | 1,614,176 |
Creditors: amounts falling due within one year | 7 | (774,506) |  | (1,090,931) |
Net current assets |  |  | 502,016 |  | 523,245
Total assets less current liabilities |  |  | 525,334 |  | 546,786
Net assets |  |  | 525,334 |  | 546,786
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 525,234 |  | 546,686
|  |  | 525,334 |  | 546,786
The directors consider 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 directors acknowledge their 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 by the board and were signed on its behalf on 21 April 2026. Page 2
CACTUS TV LIMITED REGISTERED NUMBER: 02946371 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 AUGUST 2025
S J Ross
Director
The notes on pages 4 to 8 form part of these financial statements. Page 3
CACTUS TV LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 1.Accounting policies
| 1.1 | 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, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements 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 presentational currency of the Company is GBP. The following principal accounting policies have been applied:
| 1.2 | 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.
| 1.3 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 1.4 | 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 Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds. Page 4
CACTUS TV LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 1.Accounting policies (continued)
| 1.5 | 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.
| 1.6 | 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 methods below. Depreciation is provided on the following basis:
|  |  |  | S/Term Leasehold Property | - | 25% straight line
|  |  |  | Fixtures and fittings | - | 25% straight line
|  |  |  | Office equipment | - | 33% straight line
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.
| 1.7 | 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.
| 1.8 | 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. 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.
| 1.9 | 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 5
CACTUS TV LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
2. | General information
The Company is a private company, limited by shares and registered in England. Its registered number is: 02946371 Its Registered Office is: First Floor 28 Whitehorse Street Baldock Herts SG7 6QQ
3. | Judgements in applying accounting policies and key sources of estimation uncertainty
There have been no significant judgements made by management in preparing these financial statements.
4. | Employees
| The average monthly number of employees, including directors, during the year was 22 (2024 - 28).
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CACTUS TV LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
5. | Tangible fixed assets
|  | S/Term Leasehold Property | Plant and machinery | Fixtures and fittings | Office equipment | Total
|  | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |
| At 1 September 2024 | 252,489 | 365,620 | 290,417 | 332,427 | 1,240,953
| Additions | - | 4,667 | 9,982 | - | 14,649
| Disposals | - | - | - | (321,432) | (321,432)
| At 31 August 2025 | 252,489 | 370,287 | 300,399 | 10,995 | 934,170
| Depreciation |  |  |  |  |
| At 1 September 2024 | 252,489 | 358,687 | 279,033 | 327,203 | 1,217,412
| Charge for the year on owned assets | - | 4,115 | 8,201 | 2,557 | 14,873
| Disposals | - | - | - | (321,432) | (321,432)
| At 31 August 2025 | 252,489 | 362,802 | 287,234 | 8,328 | 910,853
| Net book value |  |  |  |  |
| At 31 August 2025 | - | 7,485 | 13,165 | 2,667 | 23,317
| At 31 August 2024 | - | 6,933 | 11,384 | 5,224 | 23,541
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | - | 304,559
| Amounts owed by joint ventures and associated undertakings | 500,000 | 415,000
| Other debtors | 7,082 | 6,430
| Prepayments and accrued income | 53,740 | 120,802
|  | 560,822 | 846,791
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CACTUS TV LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 64,387 | 142,996
| Corporation tax | - | 2,857
| Other taxation and social security | 71,305 | 192,156
| Other creditors | 414,849 | 495,489
| Accruals and deferred income | 223,965 | 257,433
|  | 774,506 | 1,090,931
8. | 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 £12,840 (2024 - £39,932). Contributions totalling £2,373 (2024 - £3,991) were payable to the fund at the reporting date and are included in creditors.
9. | Related party transactions
| The amount due to the directors, and included in other creditors at the reporting date, was £986; (2024: £90). The loan does not attract a rate of interest and is repayable on demand. During the period the Company paid rent and studio hire to an associated company Raucous Limited of £182,365 (2024: £240,350). Included in other debtors is an amount due from an associated company, Natural Cube Limited. The balance due at the reporting date is £500,000 (2024: £415,000).
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