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Registered number: 07361686














TV & FILM RESEARCH LTD
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

 
TV & FILM RESEARCH LTD
 

CONTENTS



Page
Statement of Financial Position
 
1 - 2
Notes to the Financial Statements
 
3 - 6


 
TV & FILM RESEARCH LTD
REGISTERED NUMBER:07361686

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
642
848

Current assets
  

Debtors: amounts falling due within one year
 5 
7,599
6,735

Cash at bank and in hand
  
25,609
38,884

  
33,208
45,619

Creditors: amounts falling due within one year
 6 
(22,549)
(23,655)

Net current assets
  
 
 
10,659
 
 
21,964

Total assets less current liabilities
  
11,301
22,812

Creditors: amounts falling due after more than one year
 7 
(11,000)
(15,000)

  

Net assets
  
301
7,812


Capital and reserves
  

Called up share capital 
 9 
100
100

Profit and loss account
  
201
7,712

  
301
7,812


Page 1

 
TV & FILM RESEARCH LTD
REGISTERED NUMBER:07361686
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2023

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




M Sanger
Director

Date: 20 October 2023

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
TV & FILM RESEARCH LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

1.


General information

TV & Film Research Ltd is a limited liability company incorporated in England and Wales with its registered office at 5 Elstree Gate, Elstree Way, Borehamwood, Hertfordshire, WD6 1JD.
The principal activity of the company is that of television and film research.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Turnover

Turnover comprises revenue recognised by the company in respect of services supplied during the period, exclusive of Value Added Tax and trade discounts.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.6

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

 
2.7

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 3

 
TV & FILM RESEARCH LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

2.Accounting policies (continued)


2.7
Tangible fixed assets (continued)

Depreciation is provided on the following basis:

Plant and machinery
-
25%
straight line
Office equipment
-
33%
straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of Comprehensive Income.

 
2.8

Debtors

Short term debtors are measured at transaction price, less any impairment.

 
2.9

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty.

 
2.10

Creditors

Short term creditors are measured at the transaction price.

 
2.11

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2022 - 1).

Page 4

 
TV & FILM RESEARCH LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

4.


Tangible fixed assets





Plant and machinery
Office equipment
Total

£
£
£



Cost or valuation


At 1 April 2022
940
6,417
7,357


Additions
-
630
630



At 31 March 2023

940
7,047
7,987



Depreciation


At 1 April 2022
940
5,569
6,509


Charge for the year on owned assets
-
836
836



At 31 March 2023

940
6,405
7,345



Net book value



At 31 March 2023
-
642
642



At 31 March 2022
-
848
848


5.


Debtors

2023
2022
£
£


Trade debtors
3,131
2,185

Other debtors
1,768
-

Prepayments and accrued income
2,700
4,550

7,599
6,735


Included within other debtors due within one year is a loan to a director amounting to £1,768 (2022-NIL).



Page 5

 
TV & FILM RESEARCH LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Bank loans
4,000
4,000

Trade creditors
5
25

Taxation and social security
15,999
17,205

Other creditors
-
125

Accruals and deferred income
2,545
2,300

22,549
23,655



7.


Creditors: Amounts falling due after more than one year

2023
2022
£
£

Bank loans
11,000
15,000



8.


Loans


Analysis of the maturity of loans is given below:


2023
2022
£
£

Amounts falling due within one year

Bank loans
4,000
4,000


Amounts falling due 2-5 years

Bank loans
11,000
15,000


15,000
19,000



9.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



100 ordinary shares of £1 each
100
100


 
Page 6