Caseware UK (AP4) 2025.0.111 2025.0.111 2026-01-31 2026-01-31 3 false 3 false 2025-02-01 The principal activity of the company continued to be that of music publishing.true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 01181223 2025-02-01 2026-01-31 01181223 2024-02-01 2025-01-31 01181223 2026-01-31 01181223 2025-01-31 01181223 c:Director1 2025-02-01 2026-01-31 01181223 d:FurnitureFittings 2025-02-01 2026-01-31 01181223 d:FurnitureFittings 2026-01-31 01181223 d:FurnitureFittings 2025-01-31 01181223 d:FurnitureFittings d:OwnedOrFreeholdAssets 2025-02-01 2026-01-31 01181223 d:OfficeEquipment 2025-02-01 2026-01-31 01181223 d:OfficeEquipment 2026-01-31 01181223 d:OfficeEquipment 2025-01-31 01181223 d:OfficeEquipment d:OwnedOrFreeholdAssets 2025-02-01 2026-01-31 01181223 d:ComputerEquipment 2025-02-01 2026-01-31 01181223 d:ComputerEquipment 2026-01-31 01181223 d:ComputerEquipment 2025-01-31 01181223 d:ComputerEquipment d:OwnedOrFreeholdAssets 2025-02-01 2026-01-31 01181223 d:OwnedOrFreeholdAssets 2025-02-01 2026-01-31 01181223 d:PatentsTrademarksLicencesConcessionsSimilar 2026-01-31 01181223 d:PatentsTrademarksLicencesConcessionsSimilar 2025-01-31 01181223 d:LeaseholdInvestmentProperty 2026-01-31 01181223 d:LeaseholdInvestmentProperty 2025-01-31 01181223 d:CurrentFinancialInstruments 2026-01-31 01181223 d:CurrentFinancialInstruments 2025-01-31 01181223 d:CurrentFinancialInstruments d:WithinOneYear 2026-01-31 01181223 d:CurrentFinancialInstruments d:WithinOneYear 2025-01-31 01181223 d:ShareCapital 2026-01-31 01181223 d:ShareCapital 2025-01-31 01181223 d:RetainedEarningsAccumulatedLosses 2026-01-31 01181223 d:RetainedEarningsAccumulatedLosses 2025-01-31 01181223 c:FRS102 2025-02-01 2026-01-31 01181223 c:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 01181223 c:FullAccounts 2025-02-01 2026-01-31 01181223 c:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 01181223 2 2025-02-01 2026-01-31 01181223 6 2025-02-01 2026-01-31 01181223 d:AcceleratedTaxDepreciationDeferredTax 2026-01-31 01181223 d:AcceleratedTaxDepreciationDeferredTax 2025-01-31 01181223 d:TaxLossesCarry-forwardsDeferredTax 2026-01-31 01181223 d:TaxLossesCarry-forwardsDeferredTax 2025-01-31 01181223 e:PoundSterling 2025-02-01 2026-01-31 iso4217:GBP xbrli:pure

Registered number: 01181223 NODDY HOLDER MUSIC LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
NODDY HOLDER MUSIC LIMITED REGISTERED NUMBER: 01181223 BALANCE SHEET AS AT 31 JANUARY 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 5 |  | 31,139 |  | 34,379
Investments | 6 |  | 50 |  | 50
Investment property | 7 |  | 986,867 |  | 986,867
|  |  | 1,018,056 |  | 1,021,296
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 8 | 81,275 |  | 81,545 |
Cash at bank and in hand | 9 | 6,700,222 |  | 6,427,271 |
|  | 6,781,497 |  | 6,508,816 |
Creditors: amounts falling due within one year | 10 | (583,927) |  | (1,402,245) |
Net current assets |  |  | 6,197,570 |  | 5,106,571
Total assets less current liabilities |  |  | 7,215,626 |  | 6,127,867
Provisions for liabilities |  |  |  |  |
Deferred tax | 11 | (6,933) |  | (7,522) |
|  |  | (6,933) |  | (7,522)
Net assets |  |  | 7,208,693 |  | 6,120,345
Capital and reserves |  |  |  |  |
Called up share capital | 12 |  | 1,000 |  | 1,000
Profit and loss account |  |  | 7,207,693 |  | 6,119,345
|  |  | 7,208,693 |  | 6,120,345
1
NODDY HOLDER MUSIC LIMITED REGISTERED NUMBER: 01181223 BALANCE SHEET (CONTINUED) AS AT 31 JANUARY 2026 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 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 J Holder
Director
Date: 3 August 2026
The notes on pages 3 to 10 form part of these financial statements. 2
NODDY HOLDER MUSIC LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
1. | General information
Noddy Holder Music Limited is a private company, limited by shares, registered in England and Wales, registration number 01181223. 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 publishing. 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 Section 1A of the Financial Reporting Standard 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 | Foreign currency translation
Functional and presentation currency The company's functional and presentation 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 year 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 the profit and loss account.
| 2.3 | Turnover
Turnover from music publishing is recognised when it is probable the company will receive the rights to the consideration due under the contract. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Royalties receivable are recognised in the accounting year in which it was received, per the royalties statement. Rental income from operating leases is recognised on a straight-line basis over the term of the lease. Turnover from music publishing is recognised as the related performance obligations are satisfied and only to the extent that it is probable that the company will be entitled to the consideration due under the contract. 3
NODDY HOLDER MUSIC LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026 2.Accounting policies (continued)
| 2.4 | Interest income
Interest income is recognised in the profit and loss using the effective interest method.
| 2.5 | Finance costs
Finance costs are charged to the profit and 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.
| 2.6 | 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 the profit and loss when they fall due. Amounts not paid are shown in accruals as a liability in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.
| 2.7 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in the profit and 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. 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.
| 2.8 | 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. 4
NODDY HOLDER MUSIC LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026 2.Accounting policies (continued)
| 2.9 | Tangible fixed assets
Tangible fixed assets under the cost model, other than investment properties, 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 charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Fixtures and fittings | - | 25% reducing balance
|  |  |  | Studio and musical equipment | - | 25% reducing balance
|  |  |  | Computer equipment | - | 25% 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 profit and loss.
| 2.10 | Investment property
Investment property is carried at fair value determined annually by directors and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the profit and loss account.
| 2.11 | Valuation of investments
Investments in associated companies are measured at cost less accumulated impairment.
| 2.12 | Debtors
Short-term debtors are measured at transaction price, less any impairment.
| 2.13 | Cash
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
| 2.14 | 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.
| 2.15 | Financial instruments
The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as trade and other debtors, trade and other creditors, loans with other third parties and loans with related parties. 5
NODDY HOLDER MUSIC LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026 2.Accounting policies (continued)
| 2.16 | 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 3 (2025 - 3).
4. | Intangible assets
|  | Patents
|  | £
| Cost |
| At 1 February 2025 | 40,000
| At 31 January 2026 | 40,000
| Amortisation |
| At 1 February 2025 | 40,000
| At 31 January 2026 | 40,000
| Net book value |
| At 31 January 2026 | -
| At 31 January 2025 | -
6
NODDY HOLDER MUSIC LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
5. | Tangible fixed assets
|  | Fixtures and fittings | Studio and musical equipment | Computer equipment | Total
|  | £ | £ | £ | £
| Cost |  |  |  |
| At 1 February 2025 | 19,917 | 77,874 | 10,583 | 108,374
| Additions | - | 7,139 | - | 7,139
| At 31 January 2026 | 19,917 | 85,013 | 10,583 | 115,513
| Depreciation |  |  |  |
| At 1 February 2025 | 18,088 | 50,785 | 5,122 | 73,995
| Charge for the year | 457 | 8,557 | 1,365 | 10,379
| At 31 January 2026 | 18,545 | 59,342 | 6,487 | 84,374
| Net book value |  |  |  |
| At 31 January 2026 | 1,372 | 25,671 | 4,096 | 31,139
| At 31 January 2025 | 1,829 | 27,089 | 5,461 | 34,379
6. | Fixed asset investments
|  | Investment in associated companies
|  | £
| Cost |
| At 1 February 2025 | 50
| At 31 January 2026 | 50
| Net book value |
| At 31 January 2026 | 50
| At 31 January 2025 | 50
7
NODDY HOLDER MUSIC LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
7. | Investment property
|  | Long term leasehold investment property
|  | £
| Valuation |
| At 1 February 2025 | 986,867
| At 31 January 2026 | 986,867
The 2026 valuations were made by the directors, on an open market value basis for existing use basis.
8. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade debtors | - | 18
| Other debtors | 79,929 | 3,361
| Prepayments and accrued income | 1,346 | 78,166
|  | 81,275 | 81,545
9. | Cash
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Cash at bank | 6,700,222 | 6,427,271
8
NODDY HOLDER MUSIC LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
10. | Creditors: amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade creditors | 986 | 102
| Corporation tax | 363,195 | 1,201,780
| Other taxation and social security | 8,448 | 132,822
| Other creditors | 4,419 | 46,529
| Accruals and deferred income | 206,879 | 21,012
|  | 583,927 | 1,402,245
11. | Deferred taxation
|  | 2026
|  | £
| At beginning of year | 7,522
| Charged to profit or loss | (589)
| At end of year | 6,933
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Fixed asset timing differences | 7,522 | 7,522
| Tax losses carried forward | (589) | -
|  | 6,933 | 7,522
12. | Share capital
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1,000 (2025 -1,000) ordinary shares of £1.00 each | 1,000 | 1,000
9
NODDY HOLDER MUSIC LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
13. | Pension commitments
The company contributes to a defined contribution pension scheme. The assets of the scheme are held seperately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £120,594 (2025 - £378,038).
14. | Transactions with directors
As at the year end, the directors owed £77,279 (2025 - £41,680 was owed by the company to directors) to the company. The loan is unsecured, repayable on demand and interest free. The loan was repaid in full post year end. During the year, dividends of £NIL (2025 - £210,000) were paid to the directors.
10