Caseware UK (AP4) 2025.0.111 2025.0.111 2025-09-30 2025-09-30 false true false 2024-10-01 Performing arts 3 2 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 09763860 2024-10-01 2025-09-30 09763860 2023-10-01 2024-09-30 09763860 2025-09-30 09763860 2024-09-30 09763860 c:Director1 2024-10-01 2025-09-30 09763860 c:RegisteredOffice 2024-10-01 2025-09-30 09763860 d:CurrentFinancialInstruments 2025-09-30 09763860 d:CurrentFinancialInstruments 2024-09-30 09763860 d:CurrentFinancialInstruments d:WithinOneYear 2025-09-30 09763860 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 09763860 d:ShareCapital 2025-09-30 09763860 d:ShareCapital 2024-09-30 09763860 d:RetainedEarningsAccumulatedLosses 2025-09-30 09763860 d:RetainedEarningsAccumulatedLosses 2024-09-30 09763860 c:FRS102 2024-10-01 2025-09-30 09763860 c:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 09763860 c:FullAccounts 2024-10-01 2025-09-30 09763860 c:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 09763860 6 2024-10-01 2025-09-30 09763860 e:PoundSterling 2024-10-01 2025-09-30 iso4217:GBP xbrli:pure

Registered number: 09763860 DEVOTION MUSIC LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 SEPTEMBER 2025
DEVOTION MUSIC LIMITED
COMPANY INFORMATION
Director | J Ware
Registered number | 09763860
Registered office | 2nd Floor
| Connaught House
| 1-3 Mount Street
| London
| United Kingdom
| W1K 3NB
Accountants | Sopher + Co LLP
| Chartered Accountants
| 5 Elstree Gate
| Elstree Way
| Borehamwood
| Hertfordshire
| WD6 1JD
DEVOTION MUSIC LIMITED
CONTENTS
| Page
Statement of Financial Position | 1
Notes to the Financial Statements | 2 - 5
DEVOTION MUSIC LIMITED REGISTERED NUMBER:09763860
STATEMENT OF FINANCIAL POSITION AS AT 30 SEPTEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 36,399 |  | 147,707 |
Current asset investments | 5 | 29,750 |  | - |
Cash at bank and in hand |  | 381,951 |  | 418,403 |
|  | 448,100 |  | 566,110 |
Current liabilities |  |  |  |  |
Creditors: amounts falling due within one year | 6 | (193,083) |  | (307,047) |
Net current assets |  |  | 255,017 |  | 259,063
Net assets |  |  | 255,017 |  | 259,063
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1 |  | 1
Profit and loss account |  |  | 255,016 |  | 259,062
|  |  | 255,017 |  | 259,063
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 her 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 by:
J Ware
Director
Date: 24 June 2026
The notes on pages 2 to 5 form part of these financial statements. Page 1
DEVOTION MUSIC LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. | General information
Devotion Music Limited is a private company limited by shares registered in England and Wales. The registered office is 2nd Floor, Connaught House, 1-3 Mount Street, London, United Kingdom, W1K 3NB. The principal activity of the Company continued to be that of performing arts. The Company's functional and presentational currency is £ Sterling. 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 represents the invoiced sale of services, stated net of value added tax. Income is recognised when performance conditions are met.
| 2.3 | 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.
| 2.4 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.5 | Pensions
Defined contribution pension plan The Company contributes to a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds. Page 2
DEVOTION MUSIC LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.6 | 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. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting 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 reporting date.
| 2.7 | Valuation of investments
Investments in current assets are measured at cost less accumulated impairment.
| 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. Page 3
DEVOTION MUSIC LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.11 | Financial instruments
The Company enters into basic financial instrument transactions. Basic financial instruments, including trade debtors, trade creditors, cash and loans to related parties, are accounted for in accordance with FRS 102 Section 11.
| 2.12 | Dividends
Equity dividends are recognised when they become legally payable.
3. | Employees
| The average monthly number of employees, including directors, during the year was 3 (2024 - 2).
4. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 9,507 | 107,851
| Other debtors | 26,892 | 39,840
| Prepayments and accrued income | - | 16
|  | 36,399 | 147,707
5. | Current asset investments
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Unlisted investments | 29,750 | -
|  | 29,750 | -
Page 4
DEVOTION MUSIC LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 7,916 | 18,226
| Trade creditors | 17,195 | 21,969
| Corporation tax | - | 200,243
| Other taxation and social security | - | 42,036
| Other creditors | 164,950 | 19,790
| Accruals and deferred income | 3,022 | 4,783
|  | 193,083 | 307,047
7. | Transactions with directors
At the start of the financial year, the total outstanding advances to the director amounted to £3,536. During the year, additional advances of £182,613 were made and repayments totalling £323,474 were received. As a result, the total amounts owed to the director at the end of the financial year amounted to £137,325. This amount is interest free and repayable on demand.
8. | Related party transactions
| Included within other debtors are amounts totalling £17,448 (2024 – £16,911) owed from companies in which the director has a material interest. These amounts are interest free and repayable on demand. Included within other debtors is £5,000 (2024 – £Nil) owed from a close related party to the director. This amount is interest free and repayable on demand. Included within other creditors is £16,060 (2024 – £10,877) owed to a company with common control and ownership. This amount is interest free and repayable on demand.
Page 5