Caseware UK (AP4) 2022.0.179 2022.0.179 2023-01-312023-01-31falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2022-02-01No description of principal activity11truetrue 3227701 2022-02-01 2023-01-31 3227701 2021-02-01 2022-01-31 3227701 2023-01-31 3227701 2022-01-31 3227701 c:CompanySecretary1 2022-02-01 2023-01-31 3227701 c:Director1 2022-02-01 2023-01-31 3227701 c:RegisteredOffice 2022-02-01 2023-01-31 3227701 d:FurnitureFittings 2022-02-01 2023-01-31 3227701 d:ComputerEquipment 2022-02-01 2023-01-31 3227701 d:ComputerEquipment 2023-01-31 3227701 d:ComputerEquipment 2022-01-31 3227701 d:ComputerEquipment d:OwnedOrFreeholdAssets 2022-02-01 2023-01-31 3227701 d:CurrentFinancialInstruments 2023-01-31 3227701 d:CurrentFinancialInstruments 2022-01-31 3227701 d:CurrentFinancialInstruments d:WithinOneYear 2023-01-31 3227701 d:CurrentFinancialInstruments d:WithinOneYear 2022-01-31 3227701 d:ShareCapital 2023-01-31 3227701 d:ShareCapital 2022-01-31 3227701 d:RetainedEarningsAccumulatedLosses 2023-01-31 3227701 d:RetainedEarningsAccumulatedLosses 2022-01-31 3227701 c:FRS102 2022-02-01 2023-01-31 3227701 c:AuditExempt-NoAccountantsReport 2022-02-01 2023-01-31 3227701 c:FullAccounts 2022-02-01 2023-01-31 3227701 c:PrivateLimitedCompanyLtd 2022-02-01 2023-01-31 iso4217:GBP xbrli:pure
Company registration number: 3227701







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 JANUARY 2023


C & S PRODUCTIONS LIMITED






































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C & S PRODUCTIONS LIMITED
 


 
COMPANY INFORMATION


Director
S J Bennett 




Company secretary
Vistra Company Secretaries Limited



Registered number
3227701



Registered office
Suite 1
7th Floor 50 Broadway

London

SW1H 0BL




Accountants
Menzies LLP
Chartered Accountants

Lynton House

7-12 Tavistock Square

London

WC1H 9LT





 


C & S PRODUCTIONS LIMITED
REGISTERED NUMBER:3227701



STATEMENT OF FINANCIAL POSITION
AS AT 31 JANUARY 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
2,777
779

  
2,777
779

Current assets
  

Stocks
  
84,382
83,032

Debtors: amounts falling due within one year
 5 
471
612

Cash at bank and in hand
  
606
395

  
85,459
84,039

Creditors: amounts falling due within one year
 6 
(2,146,902)
(2,036,630)

Net current liabilities
  
 
 
(2,061,443)
 
 
(1,952,591)

Total assets less current liabilities
  
(2,058,666)
(1,951,812)

  

Net liabilities
  
(2,058,666)
(1,951,812)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(2,058,766)
(1,951,912)

  
(2,058,666)
(1,951,812)


Page 1

 


C & S PRODUCTIONS LIMITED
REGISTERED NUMBER:3227701


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 JANUARY 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 income and retained earnings 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: 


S J Bennett
Director

Date: 23 October 2023

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

Page 2

 


C & S PRODUCTIONS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2023

1.


General information

C&S Productions Limited is a private company, limited by shares, registered in England and Wales, company registration number 03227701. The registered office is displayed on the company information page.

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

Going concern

The financial statements have been prepared on a going concern basis that assumes the continuing support of the director.

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is generated by the manufacture, distribution and sale of hi-fi equipment and products and is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 

 
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

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.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Computer Equipment
-
33.3% 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 profit or loss.

Page 3

 


C & S PRODUCTIONS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2023

2.Accounting policies (continued)

 
2.6

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.7

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.


3.


Employees

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

Page 4

 


C & S PRODUCTIONS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2023

4.


Tangible fixed assets





Computer equipment

£



Cost or valuation


At 1 February 2022
8,759


Additions
3,582


Disposals
(2,769)



At 31 January 2023

9,572



Depreciation


At 1 February 2022
7,981


Charge for the year on owned assets
1,583


Disposals
(2,769)



At 31 January 2023

6,795



Net book value



At 31 January 2023
2,777



At 31 January 2022
779


5.


Debtors

2023
2022
£
£


Other debtors
471
612

471
612



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
7,945
7,879

Other creditors
684,767
671,021

Accruals and deferred income
1,454,190
1,357,730

2,146,902
2,036,630


Page 5

 


C & S PRODUCTIONS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2023

7.


Related party transactions

At the year end date the director's loan, excluding accrued interest amounted to £684,767 (2022 - £671,020). Interest is accruing at 3% over the base rate and at the year end date this amounted to £1,452,715 (2022 - £1,356,260).

 
Page 6