Caseware UK (AP4) 2025.0.111 2025.0.111 2025-09-30 2025-09-30 The principal activity of the company continued to be that of music touring and recording activities.2024-10-01 false false 4 4 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 15119796 2024-10-01 2025-09-30 15119796 2023-06-06 2024-09-30 15119796 2025-09-30 15119796 2024-09-30 15119796 c:Director1 2024-10-01 2025-09-30 15119796 d:CurrentFinancialInstruments 2025-09-30 15119796 d:CurrentFinancialInstruments 2024-09-30 15119796 d:CurrentFinancialInstruments d:WithinOneYear 2025-09-30 15119796 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 15119796 d:ShareCapital 2025-09-30 15119796 d:ShareCapital 2024-09-30 15119796 d:RetainedEarningsAccumulatedLosses 2025-09-30 15119796 d:RetainedEarningsAccumulatedLosses 2024-09-30 15119796 c:OrdinaryShareClass1 2024-10-01 2025-09-30 15119796 c:OrdinaryShareClass1 2025-09-30 15119796 c:OrdinaryShareClass1 2024-09-30 15119796 c:FRS102 2024-10-01 2025-09-30 15119796 c:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 15119796 c:FullAccounts 2024-10-01 2025-09-30 15119796 c:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 15119796 2 2024-10-01 2025-09-30 15119796 e:PoundSterling 2024-10-01 2025-09-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 15119796 OCTOBER IS ORANGE LTD UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
OCTOBER IS ORANGE LTD REGISTERED NUMBER: 15119796 BALANCE SHEET AS AT 30 SEPTEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Stocks | 3 | 592 |  | 1,099 |
Debtors: amounts falling due within one year | 4 | 51,441 |  | 31,621 |
Cash at bank and in hand | 5 | 41,807 |  | 112,452 |
|  | 93,840 |  | 145,172 |
Creditors: amounts falling due within one year | 6 | (83,683) |  | (106,306) |
Net current assets |  |  | 10,157 |  | 38,866
Total assets less current liabilities |  |  | 10,157 |  | 38,866
Net assets |  |  | 10,157 |  | 38,866
Capital and reserves |  |  |  |  |
Called up share capital | 7 |  | 100 |  | 100
Profit and loss account |  |  | 10,057 |  | 38,766
|  |  | 10,157 |  | 38,866
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OCTOBER IS ORANGE LTD REGISTERED NUMBER: 15119796 BALANCE SHEET (CONTINUED) AS AT 30 SEPTEMBER 2025 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 company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. 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:
N P Heyward
Director
Date: 9 June 2026
The notes on pages 3 to 6 form part of these financial statements. 2
OCTOBER IS ORANGE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. | General information
October is Orange Ltd is a private company, limited by shares, registered in England and Wales, registration number 15119796. The registered office address is Elsley Court, 20-22 Great Titchfield Street, London, W1W 8BE. The principal activity of the company continued to be that of music touring and recording. 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.
| 2.2 | Foreign currency translation
Functional and presentation currency The company's functional and presentational currency is pound sterling. 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 that relate to borrowings and cash are presented in the profit and loss account within 'administrative expenses'. All other foreign exchange gains and losses are presented in profit or loss account.
| 2.3 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Income from performances are recognised once the performances have taken place. Merchandise income is recognised when the significant risks and rewards of ownership have been transferred to the buyer.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method. 3
OCTOBER IS ORANGE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.5 | 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 corporation 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.
| 2.6 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.7 | Debtors
Short-term debtors are measured at transaction price, less any impairment.
| 2.8 | Cash
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. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.10 | Financial instruments
The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as other debtors, trade and other creditors, and loans with related parties.
| 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. 4
OCTOBER IS ORANGE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
3. | Stocks
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Stocks | 592 | 1,099
4. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 4,000 | 4,000
| Prepayments and accrued income | 46,091 | 27,621
| Tax recoverable | 1,350 | -
|  | 51,441 | 31,621
5. | Cash
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 41,807 | 112,452
6. | Creditors: amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 19,440 | 42,656
| Amounts owed to connected entity | - | 20,000
| Corporation tax | 2,224 | 18,469
| Other taxation and social security | 10,480 | 6,454
| Accruals | 51,539 | 18,727
|  | 83,683 | 106,306
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OCTOBER IS ORANGE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
7. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 - 100) Ordinary shares of £1.00 each | 100 | 100
8. | Transactions with directors
As at the year end, the directors owed £4,000 (period ended 30 September 2024 - £4,000) to the company. The loan is interest free, unsecured and repayable on demand. During the year, dividends of £36,000 (period ended 30 September 2024 - £30,000) was paid to the directors.
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