Caseware UK (AP4) 2024.0.164 2024.0.164 2025-12-31 2025-12-31 0 34 2024-12-30 false No description of principal activity 73 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 14737444 2024-12-30 2025-12-31 14737444 2024-01-01 2024-12-29 14737444 2025-12-31 14737444 2024-12-29 14737444 c:Director1 2024-12-30 2025-12-31 14737444 d:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-12-30 2025-12-31 14737444 d:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-12-31 14737444 d:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-12-29 14737444 d:CurrentFinancialInstruments 2025-12-31 14737444 d:CurrentFinancialInstruments 2024-12-29 14737444 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 14737444 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-29 14737444 d:ShareCapital 2025-12-31 14737444 d:ShareCapital 2024-12-29 14737444 d:RetainedEarningsAccumulatedLosses 2025-12-31 14737444 d:RetainedEarningsAccumulatedLosses 2024-12-29 14737444 c:FRS102 2024-12-30 2025-12-31 14737444 c:AuditExempt-NoAccountantsReport 2024-12-30 2025-12-31 14737444 c:FullAccounts 2024-12-30 2025-12-31 14737444 c:PrivateLimitedCompanyLtd 2024-12-30 2025-12-31 14737444 d:DevelopmentCostsCapitalisedDevelopmentExpenditure d:ExternallyAcquiredIntangibleAssets 2024-12-30 2025-12-31 14737444 d:DevelopmentCostsCapitalisedDevelopmentExpenditure d:OwnedIntangibleAssets 2024-12-30 2025-12-31 14737444 e:PoundSterling 2024-12-30 2025-12-31 iso4217:GBP xbrli:pure

Registered number: 14737444 THE OLIVER COWDERY TOUR LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 31 DECEMBER 2025
THE OLIVER COWDERY TOUR LIMITED REGISTERED NUMBER: 14737444 STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 31 December |  | 29 December
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 5 |  | - |  | 2,022,611
|  |  | - |  | 2,022,611
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 1,068,237 |  | 3,221,141 |
Cash at bank and in hand |  | 3,610,343 |  | 2,898,973 |
|  | 4,678,580 |  | 6,120,114 |
Creditors: amounts falling due within one year | 7 | (2,742,024) |  | (6,071,150) |
Net current assets |  |  | 1,936,556 |  | 48,964
Total assets less current liabilities |  |  | 1,936,556 |  | 2,071,575
Provisions for liabilities |  |  |  |  |
Other provisions |  | (50,000) |  | - |
|  |  | (50,000) |  | -
Net assets |  |  | 1,886,556 |  | 2,071,575
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 1,886,456 |  | 2,071,475
|  |  | 1,886,556 |  | 2,071,575
Page 1
THE OLIVER COWDERY TOUR LIMITED REGISTERED NUMBER: 14737444 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 DECEMBER 2025 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 period 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 statement of income and retained earnings 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 on 18 August 2026.
S A P Friedman
Director
The notes on pages 3 to 8 form part of these financial statements. Page 2
THE OLIVER COWDERY TOUR LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025
1. | General information
The Oliver Cowdery Tour Limited is a private company limited by shares registered in England and Wales. The address of its registered office is 7 Savoy Court, London, United Kingdom, WC2R 0EX. 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 financial statements are prepared up to 31 December 2025 (last period the company operated a weekly accounting calendar and the financial statements were parepared for 52 weeks to 29 December 2024).
| 2.2 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP rounded to the nearest £. 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.
| 2.3 | Revenue
Revenue comprises box office sales received or receivable , net of commission, banking charges and value added tax. Turnover from the sale of theatre tickets is recognised on the date the performance takes place. Turnover generated from commission on sale of merchandise is recognised on the date the sale takes place. Statements are received in arrears of the performance date, therefore an adjustment is made at the year end and income is accrued accordingly. Page 3
THE OLIVER COWDERY TOUR LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.4 | Pensions
Defined contribution pension plan The Company operates 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.
| 2.5 | Taxation
Tax is recognised in the Statement of Income and Retained Earnings. 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. The Company is eligible to claim a tax credit on theatre production costs; the tax credit comprises relief based on total net costs and an additional deduction for enhanceable expenditure. The Company claims a payment based on the amount of enhanced expenditure and carries losses arising from total net costs forward against future profits.
| 2.6 | Intangible assets
Intangible assets are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses. The company capitalises pre-production development costs incurred subsequent to the green-lighting of a new production to the extent that the directors have a reasonable belief that the production will recoup. Costs capitalised exclude marketing and promotional expenditure incurred in relation to the production. All relevant development expenditure is capitalised within intangible assets as pre-production costs and the company does not distinguish between the cost of physical assets, such as the set, and the development of broader aspects of the show, as the distinction is not useful and the expenditure is considered as a whole. Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases: The estimated useful lives range as follows:
|  |  |  | Pre- production costs | - |  | Over the life of the production*
* The amortisation period commenced when the production opened in September 2024. The directors reassessed the tour's useful economic life as at 31 December 2025 and on the basis that no future performances are scheduled, the remaining carrying value has been amortised in full. Page 4
THE OLIVER COWDERY TOUR LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.7 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
| 2.8 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price including transaction costs 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 receivables due with the operating cycle fall into this category of financial instruments. 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 and other loans are initially measured at their transaction price after transaction costs. 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. Trade payables 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. Page 5
THE OLIVER COWDERY TOUR LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025
3. | Judgments in applying accounting policies and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the reporting date and the amounts reported for revenues and expenses during the period. However, the nature of estimation means that actual outcomes could differ from those estimates. Accruals The company makes an estimate of accruals at the reporting date based on invoices received after the period end and work undertaken which has not been invoiced based on quotations or estimates of amounts that may be due for payment.
4. | Employees
| The average monthly number of employees, including directors, during the period was 73 (2024 - 34).
5. | Intangible assets
|  | Pre-production costs
|  | £
| Cost |
| At 30 December 2024 | 2,657,156
| Additions | 533
| At 31 December 2025 | 2,657,689
| Amortisation |
| At 30 December 2024 | 634,545
| Charge for the period on owned assets | 2,023,144
| At 31 December 2025 | 2,657,689
| Net book value |
| At 31 December 2025 | -
| At 29 December 2024 | 2,022,611
Page 6
THE OLIVER COWDERY TOUR LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025
6. | Debtors
|  |  |  |  | 31 December | 29 December
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 309,278 | 712,619
| Other debtors | 66,693 | 25,865
| Prepayments | - | 1,308,878
| Tax recoverable | 692,266 | 1,173,779
|  | 1,068,237 | 3,221,141
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 31 December | 29 December
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 194,905 | 85,812
| Amounts owed to group undertakings | 762,969 | 4,249,900
| Other taxation and social security | 603,039 | 716,655
| Other creditors | 370,063 | 76,471
| Accruals | 811,048 | 942,312
|  | 2,742,024 | 6,071,150
| Amounts owed to group undertakings are interest free and repayable on demand.
8. | Pension commitments
The company operates a defined contribution pension scheme. The assets of the scheme are held separately 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 £87,597 (2024: £22,672). At the reporting date, contributions totalling £nil (2024: £nil) were payable to the fund which are included in other creditors. Page 7
THE OLIVER COWDERY TOUR LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025
9. | Related party transactions
| Book of Mormon Broadway LLC a company registered in United States of America under the control of some of the company's directors. During the period the company has recharged £68,650 (2024: £28,461) to Book of Mormon Broadway LLC. As at the balance sheet date the company owed £nil (2024: £nil) to Book of Mormon Broadway LLC. BOM Licensing Inc a company registered in United States of America under the control of some of the company's directors. During the period the company was entitled to royalties and fees totalling £523,485 (2024: £121,678). At the reporting date the company owed £341,682 (2024: £26,335) to BOM Licensing Inc. Sonia Friedman Productions Limited a company registered in England and Wales with common directorships. During the year Sonia Friedman Productions Limited was entitled to royalties and fees totalling £491,100 (2024: £nil). At the reporting date the company owed £29,134 (2024: £nil) to Sonia Friedman Productions Limited. Garefino Inc a company registered in United States of America with common directorships. During the year Garefino Inc was entitled to royalties totalling £115,986 (2024: £nil). At the reporting date the company owed £16,834 (2024: £nil) to Garefino Inc. Important Musicals LLC a company registered in United States of America with common directorships. During the year Important Musicals LLC was entitled to royalties totalling £705,159 (2024: £nil). At the reporting date the company owed £143,709 (2024: £nil) to Important Musicals LLC. The company is exempt from disclosing related party transactions with companies that are wholly owned within the group. The company has not entered into any other transactions with related parties that are material and that have not been concluded under normal market conditions.
10. | Controlling party
The immediate parent company is David Whitmer Ltd, a company registered in England and Wales, by virtue of its 100% share in the voting share capital of the company. It is registered address is 7 Savoy Court, London, WC2R 0EX. There is no ultimate controlling party.
Page 8