Caseware UK (AP4) 2025.0.111 2025.0.111 2026-01-31 2026-01-31 false 2025-02-01 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.1 true The principal activity of the company continued to be that of the exploitation of musical work.1 false 03028990 c:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 03028990 d:CurrentFinancialInstruments 2026-01-31 03028990 d:CurrentFinancialInstruments 2025-01-31 03028990 c:Director1 2025-02-01 2026-01-31 03028990 c:FRS102 2025-02-01 2026-01-31 03028990 c:FullAccounts 2025-02-01 2026-01-31 03028990 c:OrdinaryShareClass1 2025-02-01 2026-01-31 03028990 c:OrdinaryShareClass1 2026-01-31 03028990 c:OrdinaryShareClass1 2025-01-31 03028990 c:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 03028990 d:RetainedEarningsAccumulatedLosses 2026-01-31 03028990 d:RetainedEarningsAccumulatedLosses 2025-01-31 03028990 d:ShareCapital 2026-01-31 03028990 d:ShareCapital 2025-01-31 03028990 2025-02-01 2026-01-31 03028990 2 2025-02-01 2026-01-31 03028990 2026-01-31 03028990 d:CurrentFinancialInstruments d:WithinOneYear 2026-01-31 03028990 d:CurrentFinancialInstruments d:WithinOneYear 2025-01-31 03028990 2024-02-01 2025-01-31 03028990 2025-01-31 03028990 e:PoundSterling 2025-02-01 2026-01-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 03028990 PIPELINE COMMUNICATIONS LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
PIPELINE COMMUNICATIONS LIMITED REGISTERED NUMBER: 03028990 BALANCE SHEET AS AT 31 JANUARY 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 1,538 |  | 1,414 |
Cash at bank | 5 | 46,161 |  | 49,003 |
|  | 47,699 |  | 50,417 |
Creditors: amounts falling due within one year | 6 | (65,175) |  | (64,465) |
Net current liabilities |  |  | (17,476) |  | (14,048)
Total assets less current liabilities |  |  | (17,476) |  | (14,048)
Net liabilities |  |  | (17,476) |  | (14,048)
Capital and reserves |  |  |  |  |
Called up share capital | 7 |  | 2 |  | 2
Profit and loss account |  |  | (17,478) |  | (14,050)
|  |  | (17,476) |  | (14,048)
1
PIPELINE COMMUNICATIONS LIMITED REGISTERED NUMBER: 03028990 BALANCE SHEET (CONTINUED) AS AT 31 JANUARY 2026 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 his 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:
P D B Townshend
Director
Date: 22 July 2026
The notes on pages 3 to 4 form part of these financial statements. 2
PIPELINE COMMUNICATIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
1. | General information
Pipeline Communications Limited is a private company, limited by shares, registered in England and Wales, registration number 03028990. 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 the exploitation of musical work. 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 | Going concern
The financial statements have been prepared on the going concern basis as the shareholder has confirmed he will continue to provide necessary funding in order for the company to maintain its operations and meet liabilities in full for at least the next 12 months. On this basis, the director is satisfied that the financial statements should be prepared on a going concern basis.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | Debtors
Short-term debtors are measured at transaction price, less any impairment.
| 2.5 | Cash
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
| 2.6 | Creditors
Short-term creditors are measured at the transaction price.
| 2.7 | 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.
3. | Employees
| The average monthly number of employees, including the director, during the year was 1 (2025 - 1).
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PIPELINE COMMUNICATIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
4. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Other debtors | 938 | 933
| Prepayments | 600 | 481
|  | 1,538 | 1,414
5. | Cash
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Cash at bank | 46,161 | 49,003
6. | Creditors: amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade creditors | 710 | -
| Amounts owed to connected entities | 7,875 | 7,875
| Other creditors | 55,590 | 55,590
| Accruals | 1,000 | 1,000
|  | 65,175 | 64,465
7. | Share capital
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 2 (2025 - 2) Ordinary shares of £1.00 each | 2 | 2
8. | Related party transactions
| Included within creditors is a balance of £7,875 (2025 - £7,875) due to a company under common control. The loan is interest free, unsecured and repayable on demand.
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