Caseware UK (AP4) 2024.0.164 2024.0.164 2026-03-31 2026-03-31 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2025-04-01 false No description of principal activity 2 2 true true false 11253951 2025-04-01 2026-03-31 11253951 2024-04-01 2025-03-31 11253951 2026-03-31 11253951 2025-03-31 11253951 2024-04-01 11253951 c:Director2 2025-04-01 2026-03-31 11253951 d:OfficeEquipment 2025-04-01 2026-03-31 11253951 d:OfficeEquipment 2026-03-31 11253951 d:OfficeEquipment 2025-03-31 11253951 d:OfficeEquipment d:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 11253951 d:CurrentFinancialInstruments 2026-03-31 11253951 d:CurrentFinancialInstruments 2025-03-31 11253951 d:CurrentFinancialInstruments d:WithinOneYear 2026-03-31 11253951 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 11253951 d:UKTax 2025-04-01 2026-03-31 11253951 d:UKTax 2024-04-01 2025-03-31 11253951 d:ShareCapital 2026-03-31 11253951 d:ShareCapital 2025-03-31 11253951 d:ShareCapital 2024-04-01 11253951 d:RetainedEarningsAccumulatedLosses 2025-04-01 2026-03-31 11253951 d:RetainedEarningsAccumulatedLosses 2026-03-31 11253951 d:RetainedEarningsAccumulatedLosses 2024-04-01 2025-03-31 11253951 d:RetainedEarningsAccumulatedLosses 2025-03-31 11253951 d:RetainedEarningsAccumulatedLosses 2024-04-01 11253951 c:FRS102 2025-04-01 2026-03-31 11253951 c:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 11253951 c:FullAccounts 2025-04-01 2026-03-31 11253951 c:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 11253951 6 2025-04-01 2026-03-31 11253951 e:PoundSterling 2025-04-01 2026-03-31 iso4217:GBP xbrli:pure

Registered number: 11253951 CORNELIA STREET PRODUCTIONS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2026
CORNELIA STREET PRODUCTIONS LIMITED REGISTERED NUMBER: 11253951 BALANCE SHEET AS AT 31 MARCH 2026
| 2026 | 2025
Note | £ | £
Fixed assets |  |  |
Tangible assets | 5 | 303 | 903
Investments | 6 | - | 100
|  | 303 | 1,003
Current assets |  |  |
Debtors: amounts falling due within one year | 7 | 61,886 | 298,645
Cash at bank and in hand | 8 | 189,483 | 44,456
|  | 251,369 | 343,101
Creditors: amounts falling due within one year | 9 | (173,446) | (326,944)
Net assets |  | 78,226 | 17,160
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Profit and loss account |  | 78,126 | 17,060
|  | 78,226 | 17,160
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 were approved and authorised for issue by the board and were signed on its behalf on 11 August 2026.
................................................ Sarah Sapper
Director
Page 1
CORNELIA STREET PRODUCTIONS LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 MARCH 2026
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 April 2024 | 100 | 127,156 | 127,256
Comprehensive income for the year |  |  |
Loss for the year | - | (38,096) | (38,096)
Dividends: Equity capital | - | (72,000) | (72,000)
At 1 April 2025 | 100 | 17,060 | 17,160
Comprehensive income for the year |  |  |
Profit for the year | - | 133,066 | 133,066
Dividends: Equity capital | - | (72,000) | (72,000)
At 31 March 2026 | 100 | 78,126 | 78,226
| The notes on pages 3 to 10 form part of these financial statements.
Page 2
CORNELIA STREET PRODUCTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
1. | General information
Cornelia Street Productions Limited is a private limited company by share capital, incorporated in England & Wales, registration number 11253951. The address of the registered office is 34b Ashley Road, London, England, N19 3AF. 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 | Going concern
The financial statements have been prepared on a going concern basis as the director believes adequate resources exist to enable it to meet its working capital requirements for at least twelve months from approval of these financial statements.
| 2.3 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is 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. Page 3
CORNELIA STREET PRODUCTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.4 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue 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 revenue is recognised: Rendering of services Revenue 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 revenue 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.
| 2.5 | 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 balance sheet date in the countries where the Company operates and generates income.
| 2.6 | 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 charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Office equipment | - | 25% |
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 profit or loss. Page 4
CORNELIA STREET PRODUCTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.7 | Valuation of investments
Investments in subsidiaries 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 5
CORNELIA STREET PRODUCTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.11 | Financial instruments
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally 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. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments. Impairment of financial assets At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss. Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial asset(s) have been adversely impacted. The impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the asset(s) original effective interest rate. If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the profit or loss. Financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities. Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. Page 6
CORNELIA STREET PRODUCTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.11 | Financial instruments (continued)
Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.
| 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).
4. | Taxation
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Corporation tax |  |
| Current tax on profits for the year | 32,494 | -
| Adjustments in respect of previous periods | - | 40
| Total current tax | 32,494 | 40
| Factors affecting tax charge for the year
| There were no factors that affected the tax charge for the year which has been calculated on the profits on ordinary activities before tax at the standard rate of corporation tax in the UK of 25% (2025 - 25%).
| Factors that may affect future tax charges
The tax charge for the year was £32,494 (2025: £nil). The company has trading tax losses at the year end of £nil (2025: £36,972). Page 7
CORNELIA STREET PRODUCTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
5. | Tangible fixed assets
|  | Office equipment
|  | £
| Cost or valuation |
| At 1 April 2025 | 4,799
| At 31 March 2026 | 4,799
| Depreciation |
| At 1 April 2025 | 3,896
| Charge for the year on owned assets | 600
| At 31 March 2026 | 4,496
| Net book value |
| At 31 March 2026 | 303
6. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| At 1 April 2025 | 100
| Disposals | (100)
| At 31 March 2026 | -
| The subsidiary investment was Cornelia Street's Ships Ltd. The company owned 100% of the issued ordinary share capital. The investment was disposed in the year ended March 2026.
Page 8
CORNELIA STREET PRODUCTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
7. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade debtors | 3,116 | 50,349
| Amounts owed by group undertakings | - | 5,197
| Other debtors | - | 826
| Called up share capital not paid | 100 | 100
| Prepayments and accrued income | 58,670 | 242,173
|  | 61,886 | 298,645
| Amounts owed by group undertakings are interest-free, unsecured and repayable on demand.
8. | Cash and cash equivalents
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Cash at bank and in hand | 189,483 | 44,456
|  | 189,483 | 44,456
9. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade creditors | 47,294 | 3,513
| Corporation tax | 32,494 | -
| Other taxation and social security | 213 | -
| Other creditors | 15,146 | 18,838
| Accruals and deferred income | 78,299 | 304,593
|  | 173,446 | 326,944
Page 9
CORNELIA STREET PRODUCTIONS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
10. | Related party transactions
| Included in amounts owed by group undertakings at the balance sheet date is an amount owed from Cornelia Street (Ireland) of £nil (2025: £5,197) in the form of a loan. The loan is interest free and repayable on demand. Cornelia Street (Ireland) is a wholly owned subsidiary of Cornelia Street Productions Limited, incorporated in England. Included in trade creditors at the balance sheet is an amount owed to Cornelia Street (Ireland) of £48,893 (2025: £nil). Cornelia Street (Ireland) is a wholly owned subsidiary of Cornelia Street Productions Limited, incorporated in England. Included in Other creditors at the balance sheet date is an amount owed to the director, Sarah Sapper, of £12,646 (2025: £15,838) and the director, David Kerr, of £2,500 (2025: £3,000) in respect of expenses incurred on behalf of the company. These loans are interest free and repayable on demand.
Page 10