2022-08-01 13491168 2023-07-31 13491168 2022-08-01 2023-07-31 13491168 2022-07-31 13491168 2021-07-02 2022-07-31 13491168 uk-core:WithinOneYear 2022-07-31 13491168 uk-core:WithinOneYear 2023-07-31 13491168 uk-core:ShareCapital 2023-07-31 13491168 uk-core:ShareCapital 2022-07-31 13491168 uk-core:RetainedEarningsAccumulatedLosses 2023-07-31 13491168 uk-core:RetainedEarningsAccumulatedLosses 2022-07-31 13491168 uk-bus:Director1 2022-08-01 2023-07-31 iso4217:GBP xbrli:pure 13491168 uk-bus:AuditExemptWithAccountantsReport 2022-08-01 2023-07-31 13491168 uk-bus:FRS102 2022-08-01 2023-07-31 13491168 uk-bus:FullAccounts 2022-08-01 2023-07-31 13491168 uk-bus:PrivateLimitedCompanyLtd 2022-08-01 2023-07-31
Banoyi Films Ltd
Registered Number:13491168
For the year ended 31 July 2023
England and Wales
Unaudited Financial Statements
2
For the year ended 31 July 2023
Banoyi Films Ltd
Contents Page
1
Statement of Financial Position
2 to 3
Notes to the Financial Statements
3
Registered Number :
13491168
As at 31 July 2023
Banoyi Films Ltd
Statement of Financial Position
£
£
2022
2023
Notes
Current assets
Trade and other receivables
-
2,751
2
116
Cash and cash equivalents
6,273
9,024
116
Trade and other payables: amounts falling due within one year
(1,468)
(6,922)
3
(1,352)
2,102
Net current assets
Total assets less current liabilities
2,102
(1,352)
2,102
Net assets/liabilities
(1,352)
Capital and reserves
Called up share capital
1
1
Retained earnings
2,101
(1,353)
2,102
(1,352)
Shareholders' funds
For the year ended 31 July 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 of its financial statements for the year ended 31 July 2023 in accordance with Section 476 of the Companies Act 2006
The director acknowledges her responsibilities for:a) ensuring that the company keeps proper accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
b) preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each
financial year and of its profit or loss for each financial year in accordance with the requirements of Section 394 and 395 and
which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable
to the company.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Mrs Dhivya Kate Zech Director
These financial statements were approved and authorised for issue by the Board on 11 October 2023 and were signed by:
The notes form part of these financial statements
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4
For the year ended 31 July 2023
Banoyi Films Ltd
Notes to the Financial Statements
Statutory Information
Banoyi Films Ltd is a private limited company, limited by shares, domiciled in England and Wales, registration number 13491168.
Registered address:
10 Heathfield Road
Wavertree
Liverpool
L15 9EZ
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial Reporting Standard
102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the Companies Act 2006. The
financial statements have been prepared under the historical costs convention as modified by the revaluation of certain assets.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax or other similar sales taxes.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the Statement of Financial Position date. Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in the financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and are expected to apply to the reversal of the timing difference. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will not be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it
relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the rates and laws that have been enacted or substantively enacted
by the Statement of Financial Position date.
Basic Financial Instruments
Basic financial instruments that are payable or receivable within one year, typically trade creditors and debtors, are measured
initially and subsequently at the undiscounted amount of the cash or other consideration that is expected to be paid or received
less impairment losses for bad and doubtful debts.
2. Trade and other receivables
2022
2023
£
£
Other debtors
2,751
-
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5
For the year ended 31 July 2023
Banoyi Films Ltd
Notes to the Financial Statements Continued
3. Trade and other payables: amounts falling due within one year
2022
2023
£
£
Taxation and social security
962
-
Accruals and deferred income
5,960
-
Directors' loan accounts
-
1,468
6,922
1,468
4. Average number of persons employed
During the year the average number of employees was 0
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