Caseware UK (AP4) 2025.0.111 2025.0.111 2026-03-31 2026-03-31 false 2025-07-16 true false No description of principal activity 2 0 false The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 16586248 2025-07-15 16586248 2025-07-16 2026-03-31 16586248 2024-07-16 2025-07-15 16586248 2026-03-31 16586248 c:Director1 2025-07-16 2026-03-31 16586248 d:CurrentFinancialInstruments 2026-03-31 16586248 d:CurrentFinancialInstruments d:WithinOneYear 2026-03-31 16586248 d:ShareCapital 2026-03-31 16586248 d:RetainedEarningsAccumulatedLosses 2026-03-31 16586248 c:OrdinaryShareClass1 2025-07-16 2026-03-31 16586248 c:OrdinaryShareClass1 2026-03-31 16586248 c:FRS102 2025-07-16 2026-03-31 16586248 c:AuditExempt-NoAccountantsReport 2025-07-16 2026-03-31 16586248 c:FullAccounts 2025-07-16 2026-03-31 16586248 c:PrivateLimitedCompanyLtd 2025-07-16 2026-03-31 16586248 2 2025-07-16 2026-03-31 16586248 e:PoundSterling 2025-07-16 2026-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 16586248 AAO RECORDS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 31 MARCH 2026
AAO RECORDS LIMITED REGISTERED NUMBER: 16586248 BALANCE SHEET AS AT 31 MARCH 2026
|  | 2026
Note |  | £
Current assets |  |  |
Debtors: amounts falling due within one year | 4 | 125,247 |
Cash at bank and in hand | 5 | 333,534 |
|  | 458,781 |
Creditors: amounts falling due within one year | 6 | (435,018) |
Net current assets |  |  | 23,763
Total assets less current liabilities |  |  | 23,763
Net assets |  |  | 23,763
Capital and reserves |  |  |
Called up share capital | 7 |  | 100
Profit and loss account |  |  | 23,663
|  |  | 23,763
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AAO RECORDS LIMITED REGISTERED NUMBER: 16586248 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 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 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 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:
R L P Galkoff
Director
Date: 18 August 2026
The notes on pages 3 to 6 form part of these financial statements. Page 2
AAO RECORDS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2026
1. | General information
AAO Records Limited is a private company, limited by shares, incorporated in the United Kingdom and registered in England and Wales. (registered number: 16586248). The company's registered office address is 101 New Cavendish Street, 1st Floor South, London, W1W 6XH. The principal activity of the company is the sound recording and music publishing. The company was incorporated on 16 July 2025 and commenced trading on the same day. The financial statements are presented in Sterling, which is the functional currency of the company. 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and 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 | 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. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Comprehensive Income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'. Page 3
AAO RECORDS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.3 | 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.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | 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 Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 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 balance sheet date in the countries where the Company operates and generates income.
| 2.7 | 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. Page 4
AAO RECORDS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.8 | 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.
| 2.9 | 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.
| 2.10 | 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 period was 2.
4. | Debtors
|  |  |  |  | 2026
|  |  |  |  | £
| Other debtors | 5,887
| Prepayments and accrued income | 119,360
|  | 125,247
5. | Cash and cash equivalents
|  |  |  |  | 2026
|  |  |  |  | £
| Cash at bank and in hand | 333,534
|  | 333,534
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AAO RECORDS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2026
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026
|  |  |  |  | £
| Trade creditors | 392
| Amounts owed to group undertakings | 101,950
| Corporation tax | 41,425
| Other creditors | 550
| Accruals and deferred income | 290,701
|  | 435,018
7. | Share capital
|  |  |  |  | 2026
|  |  |  |  | £
|  | Allotted, called up and fully paid |
|  | 100 Ordinary shares of £1.00 each | 100
On incorporation the company issued 100 ordinary share were issued at £1.00 each.
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