Caseware UK (AP4) 2022.0.179 2022.0.179 2022-12-312022-12-311false2022-01-01trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.No description of principal activity1false 10231404 2022-01-01 2022-12-31 10231404 2021-01-01 2021-12-31 10231404 2022-12-31 10231404 2021-12-31 10231404 c:Director1 2022-01-01 2022-12-31 10231404 d:CurrentFinancialInstruments 2022-12-31 10231404 d:CurrentFinancialInstruments 2021-12-31 10231404 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 10231404 d:CurrentFinancialInstruments d:WithinOneYear 2021-12-31 10231404 d:ShareCapital 2022-12-31 10231404 d:ShareCapital 2021-12-31 10231404 d:RetainedEarningsAccumulatedLosses 2022-12-31 10231404 d:RetainedEarningsAccumulatedLosses 2021-12-31 10231404 c:FRS102 2022-01-01 2022-12-31 10231404 c:AuditExempt-NoAccountantsReport 2022-01-01 2022-12-31 10231404 c:FullAccounts 2022-01-01 2022-12-31 10231404 c:PrivateLimitedCompanyLtd 2022-01-01 2022-12-31 iso4217:GBP xbrli:pure

Registered number: 10231404









LAZARUS MUSICAL LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2022

 
LAZARUS MUSICAL LIMITED
REGISTERED NUMBER: 10231404

BALANCE SHEET
AS AT 31 DECEMBER 2022

2022
2021
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
60,035
113,086

Cash at bank and in hand
  
517,086
278,645

  
577,121
391,731

Creditors: amounts falling due within one year
 5 
(216,368)
(154,465)

Net current assets
  
 
 
360,753
 
 
237,266

Total assets less current liabilities
  
360,753
237,266

  

Net assets
  
360,753
237,266


Capital and reserves
  

Called up share capital 
  
9
9

Profit and loss account
  
360,744
237,257

  
360,753
237,266


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 on 13 October 2023.



R Fox
Director

The notes on pages 2 to 3 form part of these financial statements.

Page 1

 
LAZARUS MUSICAL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022

1.


General information

Lazarus Musical Limited is a private company limited by shares and incorporated in England and Wales. The address of the registered address is 29 Wingate Road, London, W6 0UR.

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

Revenue

Turnover comprises revenue recognised by the company in respect of licence fees, royalties, production profit shares and other sundry income receivable during the year.

 
2.3

Debtors

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

 
2.4

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

 
2.5

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors and loans from third parties. 

 
2.6

Creditors

Short term creditors are measured at the transaction price.

 
2.7

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 balance sheet date in the countries where the Company operates and generates income.

The Company is eligible to claim a tax credit on film production costs; the tax credit comprises relief based on total net costs and an additional deduction for enhanceable expenditure. The Company claims a payment based on the amount of enhanced expenditure and carries forward losses arising from total net costs against future profits.

Page 2

 
LAZARUS MUSICAL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022

3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2021 - 1).


4.


Debtors

2022
2021
£
£


Trade debtors
28,867
3,886

Other debtors
31,168
109,200

60,035
113,086



5.


Creditors: Amounts falling due within one year

2022
2021
£
£

Trade creditors
7,593
14,700

Accruals and deferred income
208,775
139,765

216,368
154,465



6.


Related party transactions

Administration expenses include management fees of £25,000 (2021: £25,000) payable to a company in which the director is also a director. At the reporting date, creditors include £6,361 (2021: £6,361) due to the company.


7.


Controlling party

Throughout the period, the company was under the control of the director, R Fox.

 
Page 3