Caseware UK (AP4) 2025.0.111 2025.0.111 2026-02-28 2026-02-28 No description of principal activity 2 2 2025-03-01 false true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 07154478 2025-03-01 2026-02-28 07154478 2024-03-01 2025-02-28 07154478 2026-02-28 07154478 2025-02-28 07154478 c:Director1 2025-03-01 2026-02-28 07154478 c:Director2 2025-03-01 2026-02-28 07154478 c:RegisteredOffice 2025-03-01 2026-02-28 07154478 d:CurrentFinancialInstruments 2026-02-28 07154478 d:CurrentFinancialInstruments 2025-02-28 07154478 d:CurrentFinancialInstruments d:WithinOneYear 2026-02-28 07154478 d:CurrentFinancialInstruments d:WithinOneYear 2025-02-28 07154478 d:ShareCapital 2026-02-28 07154478 d:ShareCapital 2025-02-28 07154478 d:RetainedEarningsAccumulatedLosses 2026-02-28 07154478 d:RetainedEarningsAccumulatedLosses 2025-02-28 07154478 c:FRS102 2025-03-01 2026-02-28 07154478 c:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 07154478 c:FullAccounts 2025-03-01 2026-02-28 07154478 c:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 07154478 2 2025-03-01 2026-02-28 07154478 e:PoundSterling 2025-03-01 2026-02-28 iso4217:GBP xbrli:pure

Registered number: 07154478 ARTIST PROMOTION MANAGEMENT LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026
ARTIST PROMOTION MANAGEMENT LIMITED COMPANY INFORMATION
DIRECTORS | D. R. Goldsmith
| H. A. Goldsmith CBE
REGISTERED NUMBER | 07154478
REGISTERED OFFICE | 1st Floor Sackville House
| 143-149 Fenchurch Street
| London
| EC3M 6BN
ARTIST PROMOTION MANAGEMENT LIMITED CONTENTS
| Page
Balance Sheet | 1
Notes to the Financial Statements | 2 - 5
ARTIST PROMOTION MANAGEMENT LIMITED REGISTERED NUMBER: 07154478 BALANCE SHEET AS AT 28 FEBRUARY 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
CURRENT ASSETS |  |  |  |  |
Debtors | 4 | 154,560 |  | 184,603 |
Cash at bank and in hand |  | 983,102 |  | 1,090,894 |
|  | 1,137,662 |  | 1,275,497 |
Creditors: amounts falling due within one year | 5 |  | (253,533) |  | (128,904)
NET ASSETS |  |  | 884,129 |  | 1,146,593
CAPITAL AND RESERVES |  |  |  |  |
Allotted, called up and fully paid share capital |  |  | 1 |  | 1
Profit and loss account |  |  | 884,128 |  | 1,146,592
EQUITY SHAREHOLDERS' FUNDS |  |  | 884,129 |  | 1,146,593
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 Directors' Report and Statement of Income and Retained Earnings in accordance with provisions applicable to companies subject to the small companies regime, under section 444 of the Companies Act 2006. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 4 June 2026.
H. A. Goldsmith CBE
Director
The notes on pages 2 to 5 form part of these financial statements. Page 1
ARTIST PROMOTION MANAGEMENT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026
1. | GENERAL INFORMATION
Artist Promotion Management Limited (company number: 07154478), having its registered office at 1st Floor Sackville House, 143-149 Fenchurch Street, London, EC3M 6BN and trading address at 2nd Floor 60-62 Titchfield Street, London, W1W 7QG is a private limited company incorporated in England and Wales. 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 | STATEMENT OF CASH FLOWS
The company has taken advantage of the exemption in Financial Reporting Standard 102, Section 1A.7 from the requirement to produce a Statement of Cash Flows on the grounds that it is a small company.
| 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. The following criteria must also be met before turnover is recognised: Rendering of services Turnover 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 turnover 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.
| 2.4 | DEBTORS
Short-term debtors are measured at transaction price, less any impairment.
| 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. Page 2
ARTIST PROMOTION MANAGEMENT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026 2.ACCOUNTING POLICIES (continued)
| 2.6 | FINANCIAL INSTRUMENTS
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties. Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Income and Retained Earnings. For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the company would receive for the asset if it were to be sold at the Balance Sheet date. Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an 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.
| 2.7 | CREDITORS
Short-term creditors are measured at the transaction price.
| 2.8 | FOREIGN CURRENCY TRANSLATION
Functional and presentation currency The company's functional and presentational currency is British Pounds Sterling (GBP). 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 resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in the Statement of Income and Retained Earnings.
| 2.9 | 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.
| 2.10 | INTEREST INCOME
Interest income is recognised in the Statement of Income and Retained Earnings using the effective interest method. Page 3
ARTIST PROMOTION MANAGEMENT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026 2.ACCOUNTING POLICIES (continued)
| 2.11 | TAXATION
Tax is recognised in the Statement of Income and Retained Earnings. 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. 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. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.
| 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 2 (2025 - 2). Page 4
ARTIST PROMOTION MANAGEMENT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026
4. | DEBTORS
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Amounts due within one year |  |
| Trade debtors | 73,913 | 9,701
| Other debtors | 53,645 | 129,436
| Prepayments and accrued income | 27,002 | 45,466
|  | 154,560 | 184,603
5. | CREDITORS: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade creditors | 10,869 | 51,092
| Corporation tax | 29,095 | 45,597
| Other taxation and social security | 476 | 25,559
| Other creditors | 207,152 | 1,988
| Accruals and deferred income | 5,941 | 4,668
|  | 253,533 | 128,904
6. | RELATED PARTY TRANSACTIONS
| Included within other creditors are amounts due to key management personnel of the company of £73,171 (2025: £18,243 other debtors).
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