Caseware UK (AP4) 2025.0.111 2025.0.111 2025-12-31 2025-12-31 2025-01-01 false The principal activity of the company continues to be that of music production, music publishing and music management and consulting.2 2 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 03671508 2025-01-01 2025-12-31 03671508 2024-01-01 2024-12-31 03671508 2025-12-31 03671508 2024-12-31 03671508 c:Director1 2025-01-01 2025-12-31 03671508 d:CurrentFinancialInstruments 2025-12-31 03671508 d:CurrentFinancialInstruments 2024-12-31 03671508 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 03671508 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 03671508 d:ShareCapital 2025-12-31 03671508 d:ShareCapital 2024-12-31 03671508 d:RetainedEarningsAccumulatedLosses 2025-12-31 03671508 d:RetainedEarningsAccumulatedLosses 2024-12-31 03671508 c:OrdinaryShareClass1 2025-01-01 2025-12-31 03671508 c:OrdinaryShareClass1 2025-12-31 03671508 c:OrdinaryShareClass1 2024-12-31 03671508 c:OrdinaryShareClass2 2025-01-01 2025-12-31 03671508 c:OrdinaryShareClass2 2025-12-31 03671508 c:OrdinaryShareClass2 2024-12-31 03671508 c:OrdinaryShareClass3 2025-01-01 2025-12-31 03671508 c:OrdinaryShareClass3 2025-12-31 03671508 c:OrdinaryShareClass3 2024-12-31 03671508 c:FRS102 2025-01-01 2025-12-31 03671508 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 03671508 c:FullAccounts 2025-01-01 2025-12-31 03671508 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 03671508 d:Subsidiary1 2025-01-01 2025-12-31 03671508 d:Subsidiary1 1 2025-01-01 2025-12-31 03671508 2 2025-01-01 2025-12-31 03671508 6 2025-01-01 2025-12-31 03671508 d:Associate1 2025-01-01 2025-12-31 03671508 d:Associate1 1 2025-01-01 2025-12-31 03671508 e:PoundSterling 2025-01-01 2025-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 03671508 FREAK'N SEE MUSIC LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
FREAK'N SEE MUSIC LIMITED REGISTERED NUMBER: 03671508 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 804 |  | 804
|  |  | 804 |  | 804
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 109,979 |  | 145,460 |
Cash at bank and in hand | 6 | 885 |  | 2,337 |
|  | 110,864 |  | 147,797 |
Creditors: amounts falling due within one year | 7 | (139,437) |  | (122,704) |
Net current (liabilities)/assets |  |  | (28,573) |  | 25,093
Total assets less current liabilities |  |  | (27,769) |  | 25,897
Net (liabilities)/assets |  |  | (27,769) |  | 25,897
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 100 |  | 100
Profit and loss account |  |  | (27,869) |  | 25,797
|  |  | (27,769) |  | 25,897
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FREAK'N SEE MUSIC LIMITED REGISTERED NUMBER: 03671508 BALANCE SHEET (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 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:
S H C Bentolila
Director
Date: 24 August 2026
The notes on pages 3 to 7 form part of these financial statements. 2
FREAK'N SEE MUSIC LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Freak'N See Music Limited is a private company, limited by shares, registered in England and Wales, registration number 03671508. 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 production, music publishing and music management and consulting. 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 | Exemption from preparing consolidated financial statements
The company, and the group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent company and group are considered eligible for the exemption to prepare consolidated accounts.
| 2.3 | Going concern
The financial statements have been prepared on the going concern basis as the directors have confirmed that they will continue to provide necessary funding in order for the company to maintain operations and meet liabilities in full for at least the next 12 months. On this basis, the directors are satisfied that the financial statements should be prepared on a going concern basis.
| 2.4 | Foreign currency translation
Functional and presentation currency The company's functional and presentational 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 profit and loss account. 3
FREAK'N SEE MUSIC LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.5 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from music production, music publishing and music management and consulting is recognised when the services have been provided and the related obligations are satisfied and it is probable that the company will be entitled to the consideration due under the contract. Royalties receivable are recognised in the accounting year per the royalty statement date. Royalties payable are calculated by reference to statements of account used for determining royalties receivable.
| 2.6 | Interest income
Interest income is recognised in the profit and loss account using the effective interest method.
| 2.7 | Taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in the profit and loss account 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 in the countries where the company operates and generates income.
| 2.8 | 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 the profit and loss account 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.
| 2.9 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.10 | Investments in associates and joint ventures
Associates and joint ventures are held at cost less impairment. 4
FREAK'N SEE MUSIC LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.11 | 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.
| 2.12 | Cash
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
| 2.13 | 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.
| 2.14 | Financial instruments
The company enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities such as trade and other debtors, trade and other creditors, loans with related parties and investments in ordinary shares.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
4. | Fixed asset investments
|  | Investments in subsidiary company | Investment in joint ventures | Total
|  | £ | £ | £
| Cost |  |  |
| At 1 January 2025 | 802 | 2 | 804
| At 31 December 2025 | 802 | 2 | 804
| Net book value |  |  |
| At 31 December 2025 | 802 | 2 | 804
| At 31 December 2024 | 802 | 2 | 804
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FREAK'N SEE MUSIC LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
| Subsidiary undertaking
| The following was a subsidiary undertaking of the company:
| Name | Country of registration | Principal activity | Class of shares | Holding
| Freak'N See Music Inc. | United States | Music publishing | Ordinary | 100%
| Joint venture
| The following was a joint venture of the company:
| Name | Country of registration | Principal activity | Class of shares | Holding
| 3I Music Limited | United Kingdom | Consultancy | Ordinary | 50%
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 3,540 | 16,663
| Amounts owed by group undertakings | 72,037 | 85,403
| Other debtors | 6,909 | 11,150
| Prepayments and accrued income | 27,493 | 32,244
|  | 109,979 | 145,460
6. | Cash
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank | 885 | 2,337
| Less: bank overdrafts | (152) | -
|  | 733 | 2,337
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FREAK'N SEE MUSIC LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
7. | Creditors: amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank overdrafts | 152 | -
| Trade creditors | 22,759 | 30,373
| Other taxation and social security | 1,437 | 5,239
| Other creditors | 54,863 | 37,824
| Accruals | 60,226 | 49,268
|  | 139,437 | 122,704
8. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 26 (2024 - 26) Ordinary A shares of £1.00 each | 26 | 26
|  | 49 (2024 - 49) Ordinary B shares of £1.00 each | 49 | 49
|  | 25 (2024 - 25) Ordinary C shares of £1.00 each | 25 | 25
|  |  | 100 | 100
9. | Pension commitments
The company operates a defined contribution 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 £NIL (2024 - £2,200).
10. | Transactions with directors
As at the year end, the company owed £33,522 (2024 - £11,452) to the directors. This loan is unsecured, interest free and repayable on demand.
11. | Related party transactions
| As at the year end, a balance of £20,930 (2024 - £20,930) was due to a shareholder. The loan is unsecured, interest free and repayable on demand. As at the year end, a balance of £1,550 (2024 - £750) was due from a joint venture. The loan is unsecured, interest free and repayable on demand. No disclosure has been made of transactions with other wholly owned group companies in accordance with FRS 102 Section 1A paragraph 1AC.35.
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