Caseware UK (AP4) 2024.0.164 2024.0.164 2025-12-312025-12-3122025-01-01truefalseNo description of principal activity2trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 03978319 2025-01-01 2025-12-31 03978319 2024-01-01 2024-12-31 03978319 2025-12-31 03978319 2024-12-31 03978319 c:Director1 2025-01-01 2025-12-31 03978319 d:CurrentFinancialInstruments 2025-12-31 03978319 d:CurrentFinancialInstruments 2024-12-31 03978319 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 03978319 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 03978319 d:ShareCapital 2025-12-31 03978319 d:ShareCapital 2024-12-31 03978319 d:RetainedEarningsAccumulatedLosses 2025-12-31 03978319 d:RetainedEarningsAccumulatedLosses 2024-12-31 03978319 c:FRS102 2025-01-01 2025-12-31 03978319 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 03978319 c:FullAccounts 2025-01-01 2025-12-31 03978319 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 03978319 6 2025-01-01 2025-12-31 03978319 e:PoundSterling 2025-01-01 2025-12-31 iso4217:GBP xbrli:pure

Registered number: 03978319









NEDERLANDER INTERNATIONAL LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2025

 
NEDERLANDER INTERNATIONAL LIMITED
REGISTERED NUMBER: 03978319

BALANCE SHEET
AS AT 31 DECEMBER 2025

2025
2024
Note
£
£

Fixed assets
  

Investments
 4 
2,863,262
2,863,262

  
2,863,262
2,863,262

Current assets
  

Debtors: amounts falling due within one year
 5 
5,114,602
4,063,843

Cash at bank and in hand
 6 
13,075
15,793

  
5,127,677
4,079,636

Creditors: amounts falling due within one year
 7 
(6,357,536)
(5,307,477)

Net current liabilities
  
 
 
(1,229,859)
 
 
(1,227,841)

Total assets less current liabilities
  
1,633,403
1,635,421

  

Net assets
  
1,633,403
1,635,421


Capital and reserves
  

Called up share capital 
  
1,000
1,000

Profit and loss account
  
1,632,403
1,634,421

  
1,633,403
1,635,421


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 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 16 September 2026.


J B Katzman
Director

The notes on pages 3 to 5 form part of these financial statements.
Page 1

 
NEDERLANDER INTERNATIONAL LIMITED
REGISTERED NUMBER: 03978319
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2025


Page 2

 
NEDERLANDER INTERNATIONAL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

1.


General information

Nederlander International Limited is a private company limited by shares and registered in England & Wales. The address of its registered office is 124 Finchley Road, London, NW3 5JS.

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

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.3

Debtors

Short term debtors are measured at transaction price, less any impairment.

 
2.4

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.

 
2.5

Creditors

Short term creditors are measured at the transaction price.


3.


Employees

The Company has no employees other than the directors, who did not receive any remuneration (2024 - £Nil).


The average monthly number of employees, including directors, during the year was 2 (2024 - 2).

Page 3

 
NEDERLANDER INTERNATIONAL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 January 2025
2,863,262



At 31 December 2025
2,863,262





5.


Debtors

2025
2024
£
£


Amounts owed by group undertakings
5,114,302
4,063,743

Other debtors
300
100

5,114,602
4,063,843



6.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
13,075
15,793

13,075
15,793



7.


Creditors: Amounts falling due within one year

2025
2024
£
£

Other creditors
6,356,536
5,305,977

Accruals and deferred income
1,000
1,500

6,357,536
5,307,477


Page 4

 
NEDERLANDER INTERNATIONAL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

8.


Related party transactions

At the balance sheet date debtors include £5,114,302 (2024: £4,063,743) due from the Company's subsidiary company, Dominion Theatre Investments Limited.

At the balance sheet date creditors include £1,589,134 (2024: £1,326,494) due to a company incorporated in the USA which is a shareholders in the Company and in which the directors have an interest.

At the balance sheet date creditors include £4,767,402 (2024: £3,979,483) due to companies incorporated in the USA which are shareholders in the Company and in which one of the directors has an interest.


9.


Controlling party

The ultimate controlling party is J L Nederlander. 

 
Page 5