Caseware UK (AP4) 2025.0.111 2025.0.111 2025-09-30 2025-09-30 2024-10-01 false Specialist training in acting method 2 2 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 06720704 2024-10-01 2025-09-30 06720704 2023-10-01 2024-09-30 06720704 2025-09-30 06720704 2024-09-30 06720704 c:Director1 2024-10-01 2025-09-30 06720704 d:OfficeEquipment 2024-10-01 2025-09-30 06720704 d:OfficeEquipment 2025-09-30 06720704 d:OfficeEquipment 2024-09-30 06720704 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 06720704 d:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-09-30 06720704 d:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-09-30 06720704 d:CurrentFinancialInstruments 2025-09-30 06720704 d:CurrentFinancialInstruments 2024-09-30 06720704 d:CurrentFinancialInstruments d:WithinOneYear 2025-09-30 06720704 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 06720704 d:ShareCapital 2025-09-30 06720704 d:ShareCapital 2024-09-30 06720704 d:RetainedEarningsAccumulatedLosses 2025-09-30 06720704 d:RetainedEarningsAccumulatedLosses 2024-09-30 06720704 c:OrdinaryShareClass1 2024-10-01 2025-09-30 06720704 c:OrdinaryShareClass1 2025-09-30 06720704 c:FRS102 2024-10-01 2025-09-30 06720704 c:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 06720704 c:FullAccounts 2024-10-01 2025-09-30 06720704 c:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 06720704 e:PoundSterling 2024-10-01 2025-09-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 06720704 BRIAN TIMONEY ACTORS STUDIO LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
BRIAN TIMONEY ACTORS STUDIO LIMITED
CONTENTS
| Page
Statement of Financial Position | 1
Notes to the Financial Statements | 2 - 6
BRIAN TIMONEY ACTORS STUDIO LIMITED REGISTERED NUMBER:06720704
STATEMENT OF FINANCIAL POSITION AS AT 30 SEPTEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 5 |  | 1,026 |  | 638
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 370,070 |  | 291,884 |
Cash at bank and in hand |  | 866 |  | 2,078 |
|  | 370,936 |  | 293,962 |
Creditors: amounts falling due within one year | 7 | (370,759) |  | (294,235) |
Net current assets/(liabilities) |  |  | 177 |  | (273)
Net assets |  |  | 1,203 |  | 365
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 100 |  | 100
Profit and loss account |  |  | 1,103 |  | 265
|  |  | 1,203 |  | 365
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 comprehensive income 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 9 June 2026.
B Timoney
Director
The notes on pages 2 to 6 form part of these financial statements. Page 1
BRIAN TIMONEY ACTORS STUDIO LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. | General information
Brian Timoney Actors Studio Limited is a limited liability company registered in England and Wales with its registered office at 5 Elstree Gate, Elstree Way, Borehamwood, Hertfordshire, WD6 1JD. The principal activity of the company is that of the provision of specialist training in method acting. 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. The following principal accounting policies have been applied:
| 2.2 | Turnover
Turnover comprises revenue recognised by the company in respect of goods and services supplied during the year, exclusive of Value Added Tax and trade discounts.
| 2.3 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
| 2.4 | 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 provided on the following basis:
|  |  |  | Office equipment | - | 33% reducing balance
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 the Statement of Comprehensive Income.
| 2.5 | Debtors
Short term debtors are measured at transaction price, less any impairment. Page 2
BRIAN TIMONEY ACTORS STUDIO LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.6 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty.
| 2.7 | Creditors
Short term creditors are measured at the transaction price.
| 2.8 | Government grants
Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income. Grants of a revenue nature are recognised in the Statement of Comprehensive Income in the same period as the related expenditure.
| 2.9 | 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.
| 2.10 | 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.
| 2.11 | 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
Page 3
BRIAN TIMONEY ACTORS STUDIO LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
4. | Intangible assets
|  | Development expenditure
|  | £
| Cost |
| At 1 October 2024 | 9,180
| At 30 September 2025 | 9,180
| Amortisation |
| At 1 October 2024 | 9,180
| At 30 September 2025 | 9,180
| Net book value |
| At 30 September 2025 | -
| At 30 September 2024 | -
Page 4
BRIAN TIMONEY ACTORS STUDIO LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
5. | Tangible fixed assets
|  | Office equipment
|  | £
| Cost or valuation |
| At 1 October 2024 | 9,032
| Additions | 902
| At 30 September 2025 | 9,934
| Depreciation |
| At 1 October 2024 | 8,394
| Charge for the year on owned assets | 514
| At 30 September 2025 | 8,908
| Net book value |
| At 30 September 2025 | 1,026
| At 30 September 2024 | 638
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 199,012 | 225,335
| Other debtors | 75,215 | 30,203
| Prepayments and accrued income | 94,765 | 31,639
| Tax recoverable | 1,078 | 4,707
|  | 370,070 | 291,884
| Included within other debtors due within one year is a loan to the directors amounting to £74,615 (2024 - £30,203).
Page 5
BRIAN TIMONEY ACTORS STUDIO LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank overdrafts | 36,096 | 11,550
| Trade creditors | 22,992 | 2,051
| Taxation and social security | 87,999 | 98,667
| Other creditors | 58,161 | 12,565
| Accruals and deferred income | 165,511 | 169,402
|  | 370,759 | 294,235
8. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 Ordinary shares of £1 each | 100 | 100
Page 6