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2019-12-01 2020-11-30 11044702 frs-core:CurrentFinancialInstruments 3 2020-11-30 11044702 frs-core:Non-currentFinancialInstruments 3 2020-11-30 11044702 4 2019-12-01 2020-11-30 11044702 frs-core:CurrentFinancialInstruments 4 2020-11-30 11044702 frs-core:Non-currentFinancialInstruments 4 2020-11-30 11044702 5 2019-12-01 2020-11-30 11044702 frs-core:CurrentFinancialInstruments 5 2020-11-30 11044702 frs-core:Non-currentFinancialInstruments 5 2020-11-30 11044702 6 2019-12-01 2020-11-30 11044702 frs-core:CurrentFinancialInstruments 6 2020-11-30 11044702 frs-core:Non-currentFinancialInstruments 6 2020-11-30 11044702 7 2019-12-01 2020-11-30 11044702 frs-core:CurrentFinancialInstruments 7 2020-11-30 11044702 frs-core:Non-currentFinancialInstruments 7 2020-11-30 11044702 8 2019-12-01 2020-11-30 11044702 frs-core:CurrentFinancialInstruments 8 2020-11-30 11044702 frs-core:Non-currentFinancialInstruments 8 2020-11-30 11044702 9 2019-12-01 2020-11-30 11044702 frs-core:CurrentFinancialInstruments 9 2020-11-30 11044702 frs-core:Non-currentFinancialInstruments 9 2020-11-30 11044702 dpl-frs:Item1 2019-12-01 2020-11-30 11044702 dpl-frs:Item1 2019-11-30 11044702 dpl-frs:Item1 2020-11-30 11044702 dpl-frs:CostSales dpl-frs:Item1 2019-12-01 2020-11-30 11044702 dpl-frs:CostSales dpl-frs:Item1 2019-11-30 11044702 dpl-frs:CostSales dpl-frs:Item1 2020-11-30 11044702 dpl-frs:DistributionCosts dpl-frs:Item1 2019-12-01 2020-11-30 11044702 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2019-12-01 2020-11-30 11044702 dpl-frs:Item2 2019-12-01 2020-11-30 11044702 dpl-frs:Item2 2019-11-30 11044702 dpl-frs:Item2 2020-11-30 11044702 dpl-frs:CostSales dpl-frs:Item2 2019-12-01 2020-11-30 11044702 dpl-frs:CostSales dpl-frs:Item2 2019-11-30 11044702 dpl-frs:CostSales dpl-frs:Item2 2020-11-30 11044702 dpl-frs:DistributionCosts dpl-frs:Item2 2019-12-01 2020-11-30 11044702 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2019-12-01 2020-11-30 11044702 dpl-frs:Item3 2019-12-01 2020-11-30 11044702 dpl-frs:Item3 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dpl-frs:Item10 2019-11-30 11044702 dpl-frs:Item10 2020-11-30 11044702 dpl-frs:CostSales dpl-frs:Item10 2019-12-01 2020-11-30 11044702 dpl-frs:CostSales dpl-frs:Item10 2019-11-30 11044702 dpl-frs:CostSales dpl-frs:Item10 2020-11-30 11044702 dpl-frs:DistributionCosts dpl-frs:Item10 2019-12-01 2020-11-30 11044702 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2019-12-01 2020-11-30 11044702 dpl-frs:Item11 2019-12-01 2020-11-30 11044702 dpl-frs:Item11 2019-11-30 11044702 dpl-frs:Item11 2020-11-30 11044702 dpl-frs:CostSales dpl-frs:Item11 2019-12-01 2020-11-30 11044702 dpl-frs:CostSales dpl-frs:Item11 2019-11-30 11044702 dpl-frs:CostSales dpl-frs:Item11 2020-11-30 11044702 dpl-frs:DistributionCosts dpl-frs:Item11 2019-12-01 2020-11-30 11044702 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2019-12-01 2020-11-30 11044702 dpl-frs:Item12 2019-12-01 2020-11-30 11044702 dpl-frs:Item12 2019-11-30 11044702 dpl-frs:Item12 2020-11-30 11044702 dpl-frs:CostSales dpl-frs:Item12 2019-12-01 2020-11-30 11044702 dpl-frs:CostSales dpl-frs:Item12 2019-11-30 11044702 dpl-frs:CostSales dpl-frs:Item12 2020-11-30 11044702 dpl-frs:DistributionCosts dpl-frs:Item12 2019-12-01 2020-11-30 11044702 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2019-12-01 2020-11-30 11044702 1 2019-12-01 2020-11-30 11044702 frs-countries:EnglandWales 2019-12-01 2020-11-30
Registered number: 11044702
Electro Cat Studios Ltd.
Unaudited Financial Statements
For The Year Ended 30 November 2021
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 11044702
2021 2020
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 371 866
371 866
CURRENT ASSETS
Debtors 4 2,681 7,186
Cash at bank and in hand 350 6,182
3,031 13,368
Creditors: Amounts Falling Due Within One Year 5 (17,343 ) (3,674 )
NET CURRENT ASSETS (LIABILITIES) (14,312 ) 9,694
TOTAL ASSETS LESS CURRENT LIABILITIES (13,941 ) 10,560
Creditors: Amounts Falling Due After More Than One Year 6 - (11,500 )
NET LIABILITIES (13,941 ) (940 )
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account (14,041 ) (1,040 )
SHAREHOLDERS' FUNDS (13,941) (940)
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For the year ending 30 November 2021 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Philip Jeffes
Director
27/08/2022
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer Equipment 25% Straight Line
1.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

1.5. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
2. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2020: 1)
1 1
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3. Tangible Assets
Computer Equipment
£
Cost
As at 1 December 2020 1,980
As at 30 November 2021 1,980
Depreciation
As at 1 December 2020 1,114
Provided during the period 495
As at 30 November 2021 1,609
Net Book Value
As at 30 November 2021 371
As at 1 December 2020 866
4. Debtors
2021 2020
£ £
Due within one year
Corporation tax recoverable assets 2,681 2,681
Director's loan account - 4,505
2,681 7,186
5. Creditors: Amounts Falling Due Within One Year
2021 2020
£ £
Corporation tax - 2,168
VAT - 1,506
Director's loan account 17,343 -
17,343 3,674
6. Creditors: Amounts Falling Due After More Than One Year
2021 2020
£ £
Bank loans - 11,500
- 11,500
7. Share Capital
2021 2020
Allotted, Called up and fully paid 100 100
8. General Information
Electro Cat Studios Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 11044702 . The registered office is North Hill House, Earlswood, Chepstow, NP16 6AU.
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