2022-04-012023-03-312023-03-31false08917931Toffee Hammer Productions Limited2023-09-21iso4217:GBPxbrli:pure089179312022-04-01089179312023-03-31089179312022-04-012023-03-31089179312021-04-01089179312022-03-31089179312021-04-012022-03-3108917931bus:SmallEntities2022-04-012023-03-3108917931bus:AuditExempt-NoAccountantsReport2022-04-012023-03-3108917931bus:AbridgedAccounts2022-04-012023-03-3108917931bus:PrivateLimitedCompanyLtd2022-04-012023-03-3108917931core:WithinOneYear2023-03-3108917931core:AfterOneYear2023-03-3108917931core:WithinOneYear2022-03-3108917931core:AfterOneYear2022-03-3108917931core:ShareCapital2023-03-3108917931core:SharePremium2023-03-3108917931core:RevaluationReserve2023-03-3108917931core:OtherReservesSubtotal2023-03-3108917931core:RetainedEarningsAccumulatedLosses2023-03-3108917931core:ShareCapital2022-03-3108917931core:SharePremium2022-03-3108917931core:RevaluationReserve2022-03-3108917931core:OtherReservesSubtotal2022-03-3108917931core:RetainedEarningsAccumulatedLosses2022-03-3108917931core:LandBuildings2023-03-3108917931core:PlantMachinery2023-03-3108917931core:Vehicles2023-03-3108917931core:FurnitureFittings2023-03-3108917931core:OfficeEquipment2023-03-3108917931core:NetGoodwill2023-03-3108917931core:IntangibleAssetsOtherThanGoodwill2023-03-3108917931core:ListedExchangeTraded2023-03-3108917931core:UnlistedNon-exchangeTraded2023-03-3108917931core:LandBuildings2022-03-3108917931core:PlantMachinery2022-03-3108917931core:Vehicles2022-03-3108917931core:FurnitureFittings2022-03-3108917931core:OfficeEquipment2022-03-3108917931core:NetGoodwill2022-03-3108917931core:IntangibleAssetsOtherThanGoodwill2022-03-3108917931core:ListedExchangeTraded2022-03-3108917931core:UnlistedNon-exchangeTraded2022-03-3108917931core:LandBuildings2022-04-012023-03-3108917931core:PlantMachinery2022-04-012023-03-3108917931core:Vehicles2022-04-012023-03-3108917931core:FurnitureFittings2022-04-012023-03-3108917931core:OfficeEquipment2022-04-012023-03-3108917931core:NetGoodwill2022-04-012023-03-3108917931core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3108917931core:ListedExchangeTraded2022-04-012023-03-3108917931core:UnlistedNon-exchangeTraded2022-04-012023-03-3108917931core:MoreThanFiveYears2022-04-012023-03-3108917931core:Non-currentFinancialInstruments2023-03-3108917931core:Non-currentFinancialInstruments2022-03-3108917931dpl:CostSales2022-04-012023-03-3108917931dpl:DistributionCosts2022-04-012023-03-3108917931dpl:AdministrativeExpenses2022-04-012023-03-3108917931core:LandBuildings2022-04-012023-03-3108917931core:PlantMachinery2022-04-012023-03-3108917931core:Vehicles2022-04-012023-03-3108917931core:FurnitureFittings2022-04-012023-03-3108917931core:OfficeEquipment2022-04-012023-03-3108917931core:NetGoodwill2022-04-012023-03-3108917931core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3108917931dpl:GroupUndertakings2022-04-012023-03-3108917931dpl:ParticipatingInterests2022-04-012023-03-3108917931dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3108917931core:ListedExchangeTraded2022-04-012023-03-3108917931dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3108917931core:UnlistedNon-exchangeTraded2022-04-012023-03-3108917931dpl:CostSales2021-04-012022-03-3108917931dpl:DistributionCosts2021-04-012022-03-3108917931dpl:AdministrativeExpenses2021-04-012022-03-3108917931core:LandBuildings2021-04-012022-03-3108917931core:PlantMachinery2021-04-012022-03-3108917931core:Vehicles2021-04-012022-03-3108917931core:FurnitureFittings2021-04-012022-03-3108917931core:OfficeEquipment2021-04-012022-03-3108917931core:NetGoodwill2021-04-012022-03-3108917931core:IntangibleAssetsOtherThanGoodwill2021-04-012022-03-3108917931dpl:GroupUndertakings2021-04-012022-03-3108917931dpl:ParticipatingInterests2021-04-012022-03-3108917931dpl:GroupUndertakingscore:ListedExchangeTraded2021-04-012022-03-3108917931core:ListedExchangeTraded2021-04-012022-03-3108917931dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-04-012022-03-3108917931core:UnlistedNon-exchangeTraded2021-04-012022-03-3108917931core:NetGoodwill2023-03-3108917931core:IntangibleAssetsOtherThanGoodwill2023-03-3108917931core:LandBuildings2023-03-3108917931core:PlantMachinery2023-03-3108917931core:Vehicles2023-03-3108917931core:FurnitureFittings2023-03-3108917931core:OfficeEquipment2023-03-3108917931core:AfterOneYear2023-03-3108917931core:WithinOneYear2023-03-3108917931core:ListedExchangeTraded2023-03-3108917931core:UnlistedNon-exchangeTraded2023-03-3108917931core:ShareCapital2023-03-3108917931core:SharePremium2023-03-3108917931core:RevaluationReserve2023-03-3108917931core:OtherReservesSubtotal2023-03-3108917931core:RetainedEarningsAccumulatedLosses2023-03-3108917931core:NetGoodwill2022-03-3108917931core:IntangibleAssetsOtherThanGoodwill2022-03-3108917931core:LandBuildings2022-03-3108917931core:PlantMachinery2022-03-3108917931core:Vehicles2022-03-3108917931core:FurnitureFittings2022-03-3108917931core:OfficeEquipment2022-03-3108917931core:AfterOneYear2022-03-3108917931core:WithinOneYear2022-03-3108917931core:ListedExchangeTraded2022-03-3108917931core:UnlistedNon-exchangeTraded2022-03-3108917931core:ShareCapital2022-03-3108917931core:SharePremium2022-03-3108917931core:RevaluationReserve2022-03-3108917931core:OtherReservesSubtotal2022-03-3108917931core:RetainedEarningsAccumulatedLosses2022-03-3108917931core:NetGoodwill2021-04-0108917931core:IntangibleAssetsOtherThanGoodwill2021-04-0108917931core:LandBuildings2021-04-0108917931core:PlantMachinery2021-04-0108917931core:Vehicles2021-04-0108917931core:FurnitureFittings2021-04-0108917931core:OfficeEquipment2021-04-0108917931core:AfterOneYear2021-04-0108917931core:WithinOneYear2021-04-0108917931core:ListedExchangeTraded2021-04-0108917931core:UnlistedNon-exchangeTraded2021-04-0108917931core:ShareCapital2021-04-0108917931core:SharePremium2021-04-0108917931core:RevaluationReserve2021-04-0108917931core:OtherReservesSubtotal2021-04-0108917931core:RetainedEarningsAccumulatedLosses2021-04-0108917931core:AfterOneYear2022-04-012023-03-3108917931core:WithinOneYear2022-04-012023-03-3108917931core:Non-currentFinancialInstrumentscore:CostValuation2022-04-012023-03-3108917931core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-04-012023-03-3108917931core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-04-012023-03-3108917931core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-04-012023-03-3108917931core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-04-012023-03-3108917931core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-04-012023-03-3108917931core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-04-012023-03-3108917931core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-04-012023-03-3108917931core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-04-012023-03-3108917931core:Non-currentFinancialInstrumentscore:CostValuation2023-03-3108917931core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-03-3108917931core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-03-3108917931core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-03-3108917931core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-03-3108917931core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-03-3108917931core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-03-3108917931core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-03-3108917931core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-03-3108917931core:Non-currentFinancialInstrumentscore:CostValuation2022-03-3108917931core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-03-3108917931core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-03-3108917931core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-03-3108917931core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-03-3108917931core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-03-3108917931core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-03-3108917931core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-03-3108917931core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-03-3108917931bus:Director12022-04-012023-03-31

Toffee Hammer Productions Limited

Registered Number
08917931
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2023

Toffee Hammer Productions Limited
Company Information
for the year from 1 April 2022 to 31 March 2023

Director

Benjamin Silvester Verrall

Registered Address

2 Upperton Gardens
Eastbourne
BN21 2AH

Registered Number

08917931 (England and Wales)
Toffee Hammer Productions Limited
Statement of Financial Position
31 March 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets827,37226,416
27,37226,416
Current assets
Debtors1,83223,022
Cash at bank and on hand665,799511,531
667,631534,553
Creditors amounts falling due within one year10(51,870)(57,997)
Net current assets (liabilities)615,761476,556
Total assets less current liabilities643,133502,972
Provisions for liabilities(5,201)(5,019)
Net assets637,932497,953
Capital and reserves
Called up share capital11
Profit and loss account637,931497,952
Shareholders' funds637,932497,953
The financial statements were approved and authorised for issue by the Director on 21 September 2023, and are signed on its behalf by:
Benjamin Silvester Verrall
Director
Registered Company No. 08917931
Toffee Hammer Productions Limited
Notes to the Financial Statements
for the year ended 31 March 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Principal activities
The principal activity of the company is Film Production
4.Smallest group in which results are consolidated
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
5.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows: Computer equipment 33% Reducing balance method Office & Production equipment 25% Reducing balance method

Reducing balance (%)
Plant and machinery25
Office Equipment25
Intangible assets policy
Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:
Revenue recognition policy
The company recognises revenue when: The amount of revenue can be reliably measured; it is probable that future economic benefits will flow to the entity; and specific criteria have been met for each of the company's activities
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
6.Employee information

20232022
Average number of employees during the year22
7.Intangible assets

Total

£
Cost or valuation
At 01 April 22477
Amortisation and impairment
At 01 April 22477
Net book value
At 31 March 23-
At 31 March 22-
8.Property, plant and equipment

Total

£
Cost or valuation
At 01 April 2252,564
Additions9,049
At 31 March 2359,381
Depreciation and impairment
At 01 April 2226,147
Charge for year8,094
At 31 March 2332,010
Net book value
At 31 March 2327,372
At 31 March 2226,416
9.Debtors within one year

2023

2022

££
Trade debtors / trade receivables-19,975
Other debtors-510
Prepayments and accrued income1,8322,537
Total1,83223,022
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
10.Creditors within one year

2023

2022

££
Trade creditors / trade payables1,787857
Amounts owed to related parties861,328
Taxation and social security49,77155,632
Accrued liabilities and deferred income226180
Total51,87057,997
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.