2022-01-252023-01-312023-01-31false13869882LUFTKAMERA LTD2023-10-23iso4217:GBPxbrli:pure138698822022-01-25138698822023-01-31138698822022-01-252023-01-31138698822022-01-24138698822022-01-24138698822022-01-242022-01-2413869882bus:SmallEntities2022-01-252023-01-3113869882bus:AuditExempt-NoAccountantsReport2022-01-252023-01-3113869882bus:FullAccounts2022-01-252023-01-3113869882bus:PrivateLimitedCompanyLtd2022-01-252023-01-3113869882core:WithinOneYear2023-01-3113869882core:AfterOneYear2023-01-3113869882core:WithinOneYear2022-01-2413869882core:AfterOneYear2022-01-2413869882core:ShareCapital2023-01-3113869882core:SharePremium2023-01-3113869882core:RevaluationReserve2023-01-3113869882core:OtherReservesSubtotal2023-01-3113869882core:RetainedEarningsAccumulatedLosses2023-01-3113869882core:ShareCapital2022-01-2413869882core:SharePremium2022-01-2413869882core:RevaluationReserve2022-01-2413869882core:OtherReservesSubtotal2022-01-2413869882core:RetainedEarningsAccumulatedLosses2022-01-2413869882core:LandBuildings2023-01-3113869882core:PlantMachinery2023-01-3113869882core:Vehicles2023-01-3113869882core:FurnitureFittings2023-01-3113869882core:OfficeEquipment2023-01-3113869882core:NetGoodwill2023-01-3113869882core:IntangibleAssetsOtherThanGoodwill2023-01-3113869882core:ListedExchangeTraded2023-01-3113869882core:UnlistedNon-exchangeTraded2023-01-3113869882core:LandBuildings2022-01-2413869882core:PlantMachinery2022-01-2413869882core:Vehicles2022-01-2413869882core:FurnitureFittings2022-01-2413869882core:OfficeEquipment2022-01-2413869882core:NetGoodwill2022-01-2413869882core:IntangibleAssetsOtherThanGoodwill2022-01-2413869882core:ListedExchangeTraded2022-01-2413869882core:UnlistedNon-exchangeTraded2022-01-2413869882core:LandBuildings2022-01-252023-01-3113869882core:PlantMachinery2022-01-252023-01-3113869882core:Vehicles2022-01-252023-01-3113869882core:FurnitureFittings2022-01-252023-01-3113869882core:OfficeEquipment2022-01-252023-01-3113869882core:NetGoodwill2022-01-252023-01-3113869882core:IntangibleAssetsOtherThanGoodwill2022-01-252023-01-3113869882core:ListedExchangeTraded2022-01-252023-01-3113869882core:UnlistedNon-exchangeTraded2022-01-252023-01-3113869882core:MoreThanFiveYears2022-01-252023-01-3113869882core:Non-currentFinancialInstruments2023-01-3113869882core:Non-currentFinancialInstruments2022-01-2413869882dpl:CostSales2022-01-252023-01-3113869882dpl:DistributionCosts2022-01-252023-01-3113869882dpl:AdministrativeExpenses2022-01-252023-01-3113869882core:LandBuildings2022-01-252023-01-3113869882core:PlantMachinery2022-01-252023-01-3113869882core:Vehicles2022-01-252023-01-3113869882core:FurnitureFittings2022-01-252023-01-3113869882core:OfficeEquipment2022-01-252023-01-3113869882core:NetGoodwill2022-01-252023-01-3113869882core:IntangibleAssetsOtherThanGoodwill2022-01-252023-01-3113869882dpl:GroupUndertakings2022-01-252023-01-3113869882dpl:ParticipatingInterests2022-01-252023-01-3113869882dpl:GroupUndertakingscore:ListedExchangeTraded2022-01-252023-01-3113869882core:ListedExchangeTraded2022-01-252023-01-3113869882dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-01-252023-01-3113869882core:UnlistedNon-exchangeTraded2022-01-252023-01-3113869882dpl:CostSales2022-01-242022-01-2413869882dpl:DistributionCosts2022-01-242022-01-2413869882dpl:AdministrativeExpenses2022-01-242022-01-2413869882core:LandBuildings2022-01-242022-01-2413869882core:PlantMachinery2022-01-242022-01-2413869882core:Vehicles2022-01-242022-01-2413869882core:FurnitureFittings2022-01-242022-01-2413869882core:OfficeEquipment2022-01-242022-01-2413869882core:NetGoodwill2022-01-242022-01-2413869882core:IntangibleAssetsOtherThanGoodwill2022-01-242022-01-2413869882dpl:GroupUndertakings2022-01-242022-01-2413869882dpl:ParticipatingInterests2022-01-242022-01-2413869882dpl:GroupUndertakingscore:ListedExchangeTraded2022-01-242022-01-2413869882core:ListedExchangeTraded2022-01-242022-01-2413869882dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-01-242022-01-2413869882core:UnlistedNon-exchangeTraded2022-01-242022-01-2413869882core:NetGoodwill2023-01-3113869882core:IntangibleAssetsOtherThanGoodwill2023-01-3113869882core:LandBuildings2023-01-3113869882core:PlantMachinery2023-01-3113869882core:Vehicles2023-01-3113869882core:FurnitureFittings2023-01-3113869882core:OfficeEquipment2023-01-3113869882core:AfterOneYear2023-01-3113869882core:WithinOneYear2023-01-3113869882core:ListedExchangeTraded2023-01-3113869882core:UnlistedNon-exchangeTraded2023-01-3113869882core:ShareCapital2023-01-3113869882core:SharePremium2023-01-3113869882core:RevaluationReserve2023-01-3113869882core:OtherReservesSubtotal2023-01-3113869882core:RetainedEarningsAccumulatedLosses2023-01-3113869882core:NetGoodwill2022-01-2413869882core:IntangibleAssetsOtherThanGoodwill2022-01-2413869882core:LandBuildings2022-01-2413869882core:PlantMachinery2022-01-2413869882core:Vehicles2022-01-2413869882core:FurnitureFittings2022-01-2413869882core:OfficeEquipment2022-01-2413869882core:AfterOneYear2022-01-2413869882core:WithinOneYear2022-01-2413869882core:ListedExchange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LUFTKAMERA LTD

Registered Number
13869882
(England and Wales)

Unaudited Financial Statements for the Period ended
31 January 2023

LUFTKAMERA LTD
Company Information
for the period from 25 January 2022 to 31 January 2023

Director

ARNTZ, Phil

Registered Address

Stable Cottage
Tilford Road
Hindhead
GU26 6RB

Registered Number

13869882 (England and Wales)
LUFTKAMERA LTD
Balance Sheet as at
31 January 2023

Notes

2023

£

£

Fixed assets
Tangible assets630,474
30,474
Current assets
Cash at bank and on hand200,683
200,683
Creditors amounts falling due within one year8(96,879)
Net current assets (liabilities)103,804
Total assets less current liabilities134,278
Provisions for liabilities9(7,618)
Net assets126,660
Capital and reserves
Called up share capital1
Profit and loss account126,659
Shareholders' funds126,660
The financial statements were approved and authorised for issue by the Director on 23 October 2023, and are signed on its behalf by:
ARNTZ, Phil
Director
Registered Company No. 13869882
LUFTKAMERA LTD
Notes to the Financial Statements
for the period ended 31 January 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
Motion picture production activities, other professional, scientific and technical activities not elsewhere classified.
4.Accounting policies
Turnover policy
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.
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:

Reducing balance (%)
Plant and machinery25
Office Equipment25
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.
5.Employee information

2023
Average number of employees during the year1
6.Property, plant and equipment

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
Additions39,1321,50040,632
At 31 January 2339,1321,50040,632
Depreciation and impairment
Charge for year9,78337510,158
At 31 January 239,78337510,158
Net book value
At 31 January 2329,3491,12530,474
At 24 January 22---
7.Description of nature of transactions and balances with related parties
The company has taken advantage of the exemption under FRS 102 1AC.35 whereby particulars need not be given for related party transactions concluded under normal market conditions, or transactions entered into between two or more members of a group, provided that any subsidiary which is party to the transactions is wholly-owned by such a member.
8.Creditors within one year

2023

£
Trade creditors / trade payables1,598
Taxation and social security54,445
Other creditors40,836
Total96,879
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.
9.Provisions for liabilities

2023

£
Net deferred tax liability (asset)7,618
Total7,618