Acorah Software Products - Accounts Production 12.4.009 false 1 January 2021 31 December 2021 31 December 2021 04656431 S M Knight K J Knight L D Knight J M Kemp M Shackleton M K Knight G W Ankrett K J Knight iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04656431 2020-12-31 04656431 2021-12-31 04656431 2021-01-01 2021-12-31 04656431 frs-core:CurrentFinancialInstruments 2021-12-31 04656431 frs-core:CurrentFinancialInstruments 2021-01-01 2021-12-31 04656431 frs-core:Non-currentFinancialInstruments 2021-12-31 04656431 frs-core:Non-currentFinancialInstruments 2021-01-01 2021-12-31 04656431 frs-core:CurrentFinancialInstruments 2021-01-01 2021-12-31 04656431 frs-core:CurrentFinancialInstruments 2021-12-31 04656431 frs-core:AfterOneYear 2021-01-01 2021-12-31 04656431 frs-core:BetweenOneFiveYears 2021-01-01 2021-12-31 04656431 frs-core:BetweenOneFiveYears 2021-12-31 04656431 frs-core:ComputerEquipment 2021-12-31 04656431 frs-core:ComputerEquipment 2021-01-01 2021-12-31 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2020-12-31 04656431 1 2020-01-01 2020-12-31 04656431 frs-countries:EnglandWales 2020-01-01 2020-12-31
Registered number: 04656431
Toolroom Productions Limited
Unaudited Financial Statements
For The Year Ended 31 December 2021
Unaudited Financial Statements
Contents
Page
Accountants' Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—7
Page 1
Accountants' Report
Chartered Accountants' report to the directors on the preparation of the unaudited statutory accounts of Toolroom Productions Limited For The Year Ended 31 December 2021
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Toolroom Productions Limited For The Year Ended 31 December 2021 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of Toolroom Productions Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Toolroom Productions Limited and state those matters that we have agreed to state to the directors of Toolroom Productions Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Toolroom Productions Limited and its directors, as a body, for our work or for this report.
It is your duty to ensure that Toolroom Productions Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Toolroom Productions Limited . You consider that Toolroom Productions Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Toolroom Productions Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
12/09/2022
Exceed Accountants Limited
Bank House, 81 St Judes Road
Englefield Green
TW20 0DF
Page 1
Page 2
Balance Sheet
Registered number: 04656431
2021 2020
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 105,985 116,470
105,985 116,470
CURRENT ASSETS
Stocks 5 3,492 2,607
Debtors 6 1,499,429 588,270
Cash at bank and in hand 649,752 652,701
2,152,673 1,243,578
Creditors: Amounts Falling Due Within One Year 7 (1,960,878 ) (1,135,983 )
NET CURRENT ASSETS (LIABILITIES) 191,795 107,595
TOTAL ASSETS LESS CURRENT LIABILITIES 297,780 224,065
Creditors: Amounts Falling Due After More Than One Year 8 (24,186 ) (50,000 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (8,370 ) (8,370 )
NET ASSETS 265,224 165,695
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 265,124 165,595
SHAREHOLDERS' FUNDS 265,224 165,695
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Page 3
For the year ending 31 December 2021 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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
S M Knight
Director
12/09/2022
The notes on pages 4 to 7 form part of these financial statements.
Page 3
Page 4
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.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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:
Plant & Machinery 20% and 10% on reducing balance
1.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
1.5. Stocks and Work in Progress
Stocks is valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
1.6. 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 years 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
1.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
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2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 18 (2020: 18)
18 18
4. Tangible Assets
Investment Properties Plant & Machinery Total
£ £ £
Cost
As at 1 January 2021 84,115 130,332 214,447
Additions - 6,529 6,529
As at 31 December 2021 84,115 136,861 220,976
Depreciation
As at 1 January 2021 18,474 79,503 97,977
Provided during the period 6,563 10,451 17,014
As at 31 December 2021 25,037 89,954 114,991
Net Book Value
As at 31 December 2021 59,078 46,907 105,985
As at 1 January 2021 65,641 50,829 116,470
5. Stocks
2021 2020
£ £
Stock - finished goods 3,492 2,607
3,492 2,607
6. Debtors
2021 2020
£ £
Due within one year
Trade debtors 546,809 511,840
Prepayments and accrued income 142,967 10,470
Other debtors 787,468 5,904
Corporation tax recoverable assets - 45,746
VAT 18,661 -
Directors' loan accounts 3,524 14,310
1,499,429 588,270
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7. Creditors: Amounts Falling Due Within One Year
2021 2020
£ £
Trade creditors 947,135 278,031
Bank loans and overdrafts 3,637 -
Corporation tax 27,275 -
Other taxes and social security - 71,676
VAT - 37,903
Other creditors 982,831 748,373
1,960,878 1,135,983
8. Creditors: Amounts Falling Due After More Than One Year
2021 2020
£ £
Bank loans 24,186 50,000
24,186 50,000
The bank loan is part of the BBL Scheme that was launched on 27 April 2020. The scheme is 100% government backed. The interest rate is 2.5% per year and the term of the loan is 5 years, and early repayment is possible without additional charges.

9. Share Capital
2021 2020
Allotted, Called up and fully paid 100 100
Value Number 2021 2020
Allotted, called up and fully paid £ £ £
Ordinary Shares 1 100 100 100
10. Related Party Transactions
Included under current assets is a balance owed to the company by related parties:
Toolroom Academy Limited: £189,000 (2020: £189,000)

Included under current liabilities are balances owed by the company to related parties:
Amplified Label Services Limited: £687,208 (2020: £296,412)
Knight Family Investments Limited: £301,486 (2020: £nil)
Toolroom Academy Limited: £41,232 (2020: £25,396)

Included under current assets are loans owed to the company by related parties:
Amplifed Label Services Limited: £425,280 (2020: £159,783)
Knight Family Investments Limited: £307,773 (2020: £100)
Mark Knight Music Limited £48,620 (2020: £nil)
Toolroom Academy Limited: £518,954 (2020: £283,891)


These loans are not secured, carry no interest and have no fixed terms of repayment.


Included under other debtors are amounts owed to the company by its directors:
M K Knight: £nil (2020: £11,702)
S M Knight: £3,006 (2020: £2,090)
K K Knight: £518 (2020: £518)

These loans are not secured, carry no interest and have no fixed terms of repayment.
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11. General Information
Toolroom Productions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04656431 . The registered office is 4th Floor Raglan House, St Peter's Street, Maidstone, ME16 0SN.
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