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Registered number: 06652667
Stanley Road Film And Media Ltd
Unaudited Financial Statements
For The Year Ended 5 April 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 06652667
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 115,200 122,400
Tangible Assets 5 21,804 19,221
Investments 6 23,761 23,761
160,765 165,382
CURRENT ASSETS
Stocks 7 1,350 500
Debtors 8 12,245 11,796
Cash at bank and in hand 23,625 38,057
37,220 50,353
Creditors: Amounts Falling Due Within One Year 9 (36,498 ) (32,133 )
NET CURRENT ASSETS (LIABILITIES) 722 18,220
TOTAL ASSETS LESS CURRENT LIABILITIES 161,487 183,602
Creditors: Amounts Falling Due After More Than One Year 10 (34,494 ) (39,617 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (4,143 ) (3,652 )
NET ASSETS 122,850 140,333
CAPITAL AND RESERVES
Called up share capital 11 15 15
Profit and Loss Account 122,835 140,318
SHAREHOLDERS' FUNDS 122,850 140,333
Page 1
Page 2
For the year ending 5 April 2023 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
Mr Andrew Wilson
Director
08/08/2023
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Stanley Road Film And Media Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06652667 . The registered office is Studio 17 Momentum Business Park, Momentum Place, Preston, PR5 6EF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006
2.2. 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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 20 years.
2.4. 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:
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 20% Straight Line
2.5. Stocks and Work in Progress
Stocks and work in progress are 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. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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Page 4
2.6. 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 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.
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 asset reflects 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 3 (2022: 3)
3 3
4. Intangible Assets
Goodwill
£
Cost
As at 6 April 2022 144,000
As at 5 April 2023 144,000
Amortisation
As at 6 April 2022 21,600
Provided during the period 7,200
As at 5 April 2023 28,800
Net Book Value
As at 5 April 2023 115,200
As at 6 April 2022 122,400
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Page 5
5. Tangible Assets
Fixtures & Fittings
£
Cost
As at 6 April 2022 36,349
Additions 11,874
As at 5 April 2023 48,223
Depreciation
As at 6 April 2022 17,128
Provided during the period 9,291
As at 5 April 2023 26,419
Net Book Value
As at 5 April 2023 21,804
As at 6 April 2022 19,221
6. Investments
Listed
£
Cost
As at 6 April 2022 23,761
As at 5 April 2023 23,761
Provision
As at 6 April 2022 -
As at 5 April 2023 -
Net Book Value
As at 5 April 2023 23,761
As at 6 April 2022 23,761
7. Stocks
2023 2022
£ £
Work in progress 1,350 500
1,350 500
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8. Debtors
2023 2022
£ £
Due within one year
Trade debtors 10,426 9,931
Prepayments and accrued income 533 533
Other debtors 1,092 1,332
Other taxes and social security 194 -
12,245 11,796
9. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Bank loans and overdrafts 6,210 6,210
Corporation tax 11,401 914
VAT 3,943 8,052
Other creditors 868 64
Accruals and deferred income 4,015 2,830
Directors' loan accounts 10,061 14,063
36,498 32,133
10. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 34,494 39,617
34,494 39,617
11. Share Capital
2023 2022
Allotted, Called up and fully paid 15 15
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