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Registered Number: 07094078
England and Wales

 

 

 

PENNARD PRODUCTIONS LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 October 2022

End date: 30 September 2023
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 53,443    65,651 
Investments 4 10,000    10,000 
63,443    75,651 
Current assets      
Debtors: amounts falling due within one year 5 35,978    12,904 
Cash at bank and in hand 309,870    268,411 
345,848    281,315 
Creditors: amount falling due within one year 6 (99,423)   (154,943)
Net current assets 246,425    126,372 
 
Total assets less current liabilities 309,868    202,023 
Provisions for liabilities 7 (10,154)  
Net assets 299,714    202,023 
 

Capital and reserves
     
Called up share capital 8 75    75 
Profit and loss account 299,639    201,948 
Shareholder's funds 299,714    202,023 
 


For the year ended 30 September 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 30 October 2023 and were signed on its behalf by:


-------------------------------
Mr B Dearden
Director
1
General Information
Pennard Productions Limited is a private company, limited by shares , registered in England and Wales , registration number 07094078 , registration address Higher Withial Farm, Withial, Shepton Mallet, Somerset, BA4 6UE.
The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. 
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that 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 be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the balance sheet when their payment has been approved by the shareholders prior to the balance sheet date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Motor Vehicles 25% Reducing Balance
Fixtures and Fittings 20% Reducing Balance
Computer Equipment 33% Reducing Balance
Fixed asset investments
Fixed asset investments are stated at cost less provision for any permanent diminution in value.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 2 (2022 : 2).
3.

Tangible fixed assets

Cost or valuation Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £
At 01 October 2022 12,500    197,861    2,167    212,528 
Additions     1,500    1,500 
Disposals      
At 30 September 2023 12,500    197,861    3,667    214,028 
Depreciation
At 01 October 2022 12,105    132,681    2,091    146,877 
Charge for year 99    13,038    571    13,708 
On disposals      
At 30 September 2023 12,204    145,719    2,662    160,585 
Net book values
Closing balance as at 30 September 2023 296    52,142    1,005    53,443 
Opening balance as at 01 October 2022 395    65,180    76    65,651 


4.

Investments

Cost Other investments other than loans   Total
  £   £
At 01 October 2022  
Additions 10,000    10,000 
Transfer to/from tangible fixed assets  
Disposals  
At 30 September 2023 10,000    10,000 

5.

Debtors: amounts falling due within one year

2023
£
  2022
£
Trade Debtors 1,912    1,162 
VAT 34,066    11,742 
35,978    12,904 

6.

Creditors: amount falling due within one year

2023
£
  2022
£
Trade Creditors   639 
S Dearden Loan   20,000 
Corporation Tax 33,878    31,705 
Accrued Expenses 9,045    10,099 
Director: Mr B Dearden 56,500    92,500 
99,423    154,943 

7.

Provisions for liabilities

2023
£
  2022
£
Deferred Tax 10,154   
10,154   

8.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
375 Class A shares of £1.00 each 375    375 
375 Class B shares of £1.00 each 375    375 
750    750 

2