Caseware UK (AP4) 2024.0.164 2024.0.164 2025-09-30 2025-09-30 2024-10-01 1 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.false 05570119 2024-10-01 2025-09-30 05570119 2023-10-01 2024-09-30 05570119 2025-09-30 05570119 2024-09-30 05570119 c:Director1 2024-10-01 2025-09-30 05570119 d:CurrentFinancialInstruments 2025-09-30 05570119 d:CurrentFinancialInstruments 2024-09-30 05570119 d:CurrentFinancialInstruments d:WithinOneYear 2025-09-30 05570119 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 05570119 d:ShareCapital 2025-09-30 05570119 d:ShareCapital 2024-09-30 05570119 d:RetainedEarningsAccumulatedLosses 2025-09-30 05570119 d:RetainedEarningsAccumulatedLosses 2024-09-30 05570119 c:FRS102 2024-10-01 2025-09-30 05570119 c:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 05570119 c:FullAccounts 2024-10-01 2025-09-30 05570119 c:CompanyLimitedByGuarantee 2024-10-01 2025-09-30 05570119 e:PoundSterling 2024-10-01 2025-09-30 iso4217:GBP xbrli:pure

Registered number: 05570119 PRYDA RECORDINGS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 SEPTEMBER 2025
PRYDA RECORDINGS LIMITED REGISTERED NUMBER: 05570119 BALANCE SHEET AS AT 30 SEPTEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 51,040 |  | 69,137 |
Cash at bank and in hand | 5 | 58,583 |  | 315,561 |
|  | 109,623 |  | 384,698 |
Creditors: amounts falling due within one year | 6 | (49,709) |  | (31,953) |
Net current assets |  |  | 59,914 |  | 352,745
Total assets less current liabilities |  |  | 59,914 |  | 352,745
Net assets |  |  | 59,914 |  | 352,745
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1 |  | 1
Profit and loss account |  |  | 59,913 |  | 352,744
|  |  | 59,914 |  | 352,745
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 on 29 April 2026.
Mr M A Sershall
Secretary
The notes on pages 3 to 5 form part of these financial statements. Page 1
PRYDA RECORDINGS LIMITED REGISTERED NUMBER: 05570119 BALANCE SHEET (CONTINUED) AS AT 30 SEPTEMBER 2025 Page 2
PRYDA RECORDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. | General information
Pryda Recordings Limited is a private company limited by share capital, incorporated in England and Wales, registration number 05570119. The address of the registered office is 50 Liverpool Street, London, EC2M 7PY. 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, the Financial Reporting Standard applicable in the UK and the Republic of Ireland 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 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 balance sheet 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 3
PRYDA RECORDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.5 | 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.
| 2.6 | 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.
| 2.7 | 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. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 7,135 | 773
| Amounts owed by joint ventures and associated undertakings | 20,084 | 67,804
| Other debtors | - | 450
| Prepayments and accrued income | 23,821 | 110
|  | 51,040 | 69,137
5. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 58,583 | 315,561
|  | 58,583 | 315,561
Page 4
PRYDA RECORDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | - | 120
| Amounts owed to associates | 4,693 | 4,693
| Corporation tax | 19,028 | 21,320
| Other taxation and social security | 4,168 | 2,820
| Accruals and deferred income | 21,820 | 3,000
|  | 49,709 | 31,953
7. | Related party transactions
| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group. The ultimate parent undertaking is Farolena Limited, a company registered in Cyprus.
Page 5