Caseware UK (AP4) 2025.0.111 2025.0.111 2025-08-31 2025-08-31 2026-05-14 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 0 2024-09-01 false No description of principal activity 0 true true false 02507946 2024-09-01 2025-08-31 02507946 2023-09-01 2024-08-31 02507946 2025-08-31 02507946 2024-08-31 02507946 c:Director1 2024-09-01 2025-08-31 02507946 d:Buildings d:ShortLeaseholdAssets 2024-09-01 2025-08-31 02507946 d:Buildings d:ShortLeaseholdAssets 2025-08-31 02507946 d:Buildings d:ShortLeaseholdAssets 2024-08-31 02507946 d:PlantMachinery 2024-09-01 2025-08-31 02507946 d:PlantMachinery 2025-08-31 02507946 d:PlantMachinery 2024-08-31 02507946 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 02507946 d:FurnitureFittings 2024-09-01 2025-08-31 02507946 d:FurnitureFittings 2025-08-31 02507946 d:FurnitureFittings 2024-08-31 02507946 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 02507946 d:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 02507946 d:CurrentFinancialInstruments 2025-08-31 02507946 d:CurrentFinancialInstruments 2024-08-31 02507946 d:CurrentFinancialInstruments d:WithinOneYear 2025-08-31 02507946 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 02507946 d:ShareCapital 2025-08-31 02507946 d:ShareCapital 2024-08-31 02507946 d:RetainedEarningsAccumulatedLosses 2025-08-31 02507946 d:RetainedEarningsAccumulatedLosses 2024-08-31 02507946 c:OrdinaryShareClass1 2024-09-01 2025-08-31 02507946 c:OrdinaryShareClass1 2025-08-31 02507946 c:OrdinaryShareClass1 2024-08-31 02507946 c:OrdinaryShareClass2 2024-09-01 2025-08-31 02507946 c:OrdinaryShareClass2 2025-08-31 02507946 c:OrdinaryShareClass2 2024-08-31 02507946 c:FRS102 2024-09-01 2025-08-31 02507946 c:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 02507946 c:FullAccounts 2024-09-01 2025-08-31 02507946 c:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 02507946 2 2024-09-01 2025-08-31 02507946 e:PoundSterling 2024-09-01 2025-08-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 02507946 THE BEDFORD PARK POST PRODUCTION COMPANY LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 AUGUST 2025
THE BEDFORD PARK POST PRODUCTION COMPANY LIMITED REGISTERED NUMBER: 02507946 BALANCE SHEET AS AT 31 AUGUST 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 3,530 |  | 4,628
|  |  | 3,530 |  | 4,628
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 338 |  | 256 |
Cash at bank and in hand | 6 | 10,720 |  | 11,463 |
|  | 11,058 |  | 11,719 |
Creditors: amounts falling due within one year | 7 | (3,959) |  | (3,451) |
Net current assets |  |  | 7,099 |  | 8,268
Total assets less current liabilities |  |  | 10,629 |  | 12,896
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (671) |  | (879) |
|  |  | (671) |  | (879)
Net assets |  |  | 9,958 |  | 12,017
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 10,000 |  | 10,000
Profit and loss account |  |  | (42) |  | 2,017
|  |  | 9,958 |  | 12,017
Page 1
THE BEDFORD PARK POST PRODUCTION COMPANY LIMITED REGISTERED NUMBER: 02507946 BALANCE SHEET (CONTINUED) AS AT 31 AUGUST 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:
G Evans
Director
Date: 14 May 2026
The notes on pages 3 to 7 form part of these financial statements. Page 2
THE BEDFORD PARK POST PRODUCTION COMPANY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
1. | General information
The Bedford Park Post Production Company Limited, 02507946, is a private limited company limited by shares, incorporated in England and Wales. The registered office is Belmont House, Shrewsbury Business Park, Shrewsbury, SY2 6LG. The principal place of business is 46 Priory Road, Chiswick, London, W4 5JA. 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 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 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:
| 2.3 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset. The Company has taken advantage of the optional exemption available on transition to FRS 102 which allows lease incentives on leases entered into before the date of transition to the standard 01 September 2023 to continue to be charged over the period to the first market rent review rather than the term of the lease.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred. Page 3
THE BEDFORD PARK POST PRODUCTION COMPANY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2. Accounting policies (continued)
| 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 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. 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 except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.7 | 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, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Short-term leasehold property | - | Over the life of the lease
|  |  |  | Plant and machinery | - | 33.3% reducing balance
|  |  |  | Fixtures and fittings | - | 25% fully depreciated
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. Page 4
THE BEDFORD PARK POST PRODUCTION COMPANY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2. Accounting policies (continued)
| 2.8 | 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.
| 2.9 | 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.
| 2.10 | 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.
| 2.11 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
| 2.12 | 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 0 (2024 - 0).
Page 5
THE BEDFORD PARK POST PRODUCTION COMPANY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
4. | Tangible fixed assets
|  | Short-term leasehold property | Plant and machinery | Fixtures and fittings | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 September 2024 | 62,726 | 52,143 | 15,634 | 130,503
| Additions | - | 665 | - | 665
| At 31 August 2025 | 62,726 | 52,808 | 15,634 | 131,168
| Depreciation |  |  |  |
| At 1 September 2024 | 62,726 | 47,515 | 15,634 | 125,875
| Charge for the year on owned assets | - | 1,763 | - | 1,763
| At 31 August 2025 | 62,726 | 49,278 | 15,634 | 127,638
| Net book value |  |  |  |
| At 31 August 2025 | - | 3,530 | - | 3,530
| At 31 August 2024 | - | 4,628 | - | 4,628
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 149 | 81
| Prepayments and accrued income | 189 | 175
|  | 338 | 256
Page 6
THE BEDFORD PARK POST PRODUCTION COMPANY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 10,720 | 11,463
| Less: bank overdrafts | - | (127)
|  | 10,720 | 11,336
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank overdrafts | - | 127
| Trade creditors | 420 | (98)
| Other taxation and social security | 266 | 149
| Other creditors | 1,228 | 1,228
| Accruals and deferred income | 2,045 | 2,045
|  | 3,959 | 3,451
8. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 7,447 (2024 - 7,447) Ordinary A shares of £1.00 each | 7,447 | 7,447
|  | 2,553 (2024 - 2,553) Ordinary B shares of £1.00 each | 2,553 | 2,553
|  |  | 10,000 | 10,000
Page 7