Caseware UK (AP4) 2024.0.164 2024.0.164 2025-08-31 2025-08-31 2026-05-14 No description of principal activity 2024-09-01 true false true 3 true 3 00961589 2024-09-01 2025-08-31 00961589 2023-09-01 2024-08-31 00961589 2025-08-31 00961589 2024-08-31 00961589 c:Director5 2024-09-01 2025-08-31 00961589 d:CurrentFinancialInstruments 2025-08-31 00961589 d:CurrentFinancialInstruments 2024-08-31 00961589 d:CurrentFinancialInstruments d:WithinOneYear 2025-08-31 00961589 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 00961589 d:ShareCapital 2025-08-31 00961589 d:ShareCapital 2024-08-31 00961589 d:SharePremium 2025-08-31 00961589 d:SharePremium 2024-08-31 00961589 d:RetainedEarningsAccumulatedLosses 2025-08-31 00961589 d:RetainedEarningsAccumulatedLosses 2024-08-31 00961589 c:EntityNoLongerTradingButTradedInPast 2024-09-01 2025-08-31 00961589 c:FRS102 2024-09-01 2025-08-31 00961589 c:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 00961589 c:FullAccounts 2024-09-01 2025-08-31 00961589 c:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 00961589 e:PoundSterling 2024-09-01 2025-08-31 iso4217:GBP xbrli:pure

Registered number: 00961589 ITALIA CONTI AGENCY LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 AUGUST 2025
ITALIA CONTI AGENCY LIMITED REGISTERED NUMBER: 00961589 BALANCE SHEET AS AT 31 AUGUST 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 3 | 16,314 |  | 80,592 |
|  | 16,314 |  | 80,592 |
Creditors: amounts falling due within one year | 4 | (881,684) |  | (945,962) |
Net current liabilities |  |  | (865,370) |  | (865,370)
Total assets less current liabilities |  |  | (865,370) |  | (865,370)
Net liabilities |  |  | (865,370) |  | (865,370)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Share premium account |  |  | 399,900 |  | 399,900
Profit and loss account |  |  | (1,265,370) |  | (1,265,370)
|  |  | (865,370) |  | (865,370)
Page 1
ITALIA CONTI AGENCY LIMITED REGISTERED NUMBER: 00961589 BALANCE SHEET (CONTINUED) AS AT 31 AUGUST 2025 For the year ended 31 August 2025 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006. 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 by:
S Newton
Director
Date: 14 May 2026
The notes on pages 3 to 5 form part of these financial statements. Page 2
ITALIA CONTI AGENCY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
1. | General information
Italia Conti Agency Limited is a company incorporated in the United Kingdom, registered office Ground Floor, 45 Pall Mall, London, SW1Y 5JG. The principal activity of the Company was that of a theatrical and television agency. The Company ceased trading in the previous financial year. 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.
| 2.2 | Going concern
The financial statements have not been prepared on a going concern basis. The company has not traded during the financial year and the directors have no intention for the company to trade in the future. As a result, the financial statements have been prepared on a break-up basis. All assets have been stated at their recoverable amounts and all liabilities have been included to the extent that they are expected to arise prior to the company being closed.
| 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 | Creditors
Short term creditors are measured at the transaction price.
| 2.5 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. The Company has elected to apply the recognition and measurement provisions of IFRS 9 Financial Instruments (as adopted by the UK Endorsement Board) with the disclosure requirements of Sections 11 and 12 and the other presentation requirements of FRS 102. Financial instruments are recognised in the Company's Balance Sheet when the Company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Page 3
ITALIA CONTI AGENCY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2. Accounting policies (continued)
| 2.5 | Financial instruments (continued)
Basic financial assets Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments. Other financial assets Other financial assets, which includes investments in equity instruments which are not classified as subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the recognised transaction price. Such assets are subsequently measured at fair value with the changes in fair value being recognised in the profit or loss. Where other financial assets are not publicly traded, hence their fair value cannot be measured reliably, they are measured at cost less impairment. Impairment of financial assets Financial assets are assessed for indicators of impairment at each reporting date. Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial asset(s) have been adversely impacted. The impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the asset(s) original effective interest rate. If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the profit or loss. Financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instruments any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities. Basic financial liabilities, which include trade and other payables, bank loans and other loans are initially measured at their transaction price after transaction costs. When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. Trade payables are obligations to pay for goods and services that have been acquired in the Page 4
ITALIA CONTI AGENCY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2. Accounting policies (continued)
| 2.5 | Financial instruments (continued)
ordinary course of business from suppliers. Trade payables are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade payables are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.
3. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | - | 64,278
| Tax recoverable | 16,314 | 16,314
|  | 16,314 | 80,592
4. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 881,684 | 945,962
|  | 881,684 | 945,962
Page 5