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Registered Number: 10937554
England and Wales

 

 

 

BERTIE GREGORY PRODUCTIONS LIMITED


Filleted Unaudited Financial Statements
 


Period of accounts

Start date: 01 September 2022

End date: 31 August 2023
Director Bertie Gregory
Registered Number 10937554
Registered Office 66 Gloucester Road
Bishopston
Bristol
BS7 8BH
Accountants Bond & Co Chartered Certified Accountants
66 Gloucester Road
Bishopston
Bristol
BS7 8BH
1
Director's report and financial statements
The director presents his annual report and the financial statements for the year ended 31 August 2023
Principal activities
Principal activity of the company during the financial year was that of wildlife film production.
Director
The director who served the company throughout the year was as follows:
Bertie Gregory
Statement of director's responsibilities
The director is responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to
  • select suitable accounting policies and then apply them consistently
  • make judgments and accounting estimates that are reasonable and prudent
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business


The director is responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

On behalf of the board.


----------------------------------
Bertie Gregory
Director

Date approved: 13 November 2023
2
Report to the directors on the preparation of the unaudited statutory accounts of Bertie Gregory Productions Limited for the year ended 31 August 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Bertie Gregory Productions Limited for the year ended 31 August 2023 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/
This report is made solely to the Board of Directors of Bertie Gregory Productions Limited, as a body, in accordance with the terms of our engagement letter dated 30 October 2019 Our work has been undertaken solely to prepare for your approval the accounts of Bertie Gregory Productions Limited and state those matters that we have agreed to state to the Board of Directors of Bertie Gregory Productions Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Bertie Gregory Productions Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Bertie Gregory Productions Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Bertie Gregory Productions Limited. You consider that Bertie Gregory Productions Limited is exempt from the statutory audit requirement for the year
We have not been instructed to carry out an audit or a review of the accounts of Bertie Gregory Productions Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
31 August 2023


Bond & Co Chartered Certified Accountants
66 Gloucester Road
Bishopston
Bristol
BS7 8BH
13 November 2023
3
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 14,871    14,091 
14,871    14,091 
Current assets      
Debtors 4 1,001    112,598 
Cash at bank and in hand 644,247    542,931 
645,248    655,529 
Creditors: amount falling due within one year 5 (131,535)   (195,565)
Net current assets 513,713    459,964 
 
Total assets less current liabilities 528,584    474,055 
Provisions for liabilities 6 (2,826)   (2,677)
Net assets 525,758    471,378 
 

Capital and reserves
     
Called up share capital 1    1 
Profit and loss account 525,757    471,377 
Shareholder's funds 525,758    471,378 
 


For the year ended 31 August 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges 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 income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 13 November 2023 and were signed by:


-------------------------------
Bertie Gregory
Director
4
  Equity share capital   Retained Earnings   Total
£ £ £
At 01 September 2021 1  249,147  249,148 
Profit for the year 306,075  306,075 
Total comprehensive income for the year 306,075  306,075 
Dividends (83,845) (83,845)
Total investments by and distributions to owners (83,845) (83,845)
At 31 August 2022 1  471,377  471,378 
At 01 September 2022 1  471,377  471,378 
Profit for the year 137,045  137,045 
Total comprehensive income for the year 137,045  137,045 
Dividends (82,665) (82,665)
Total investments by and distributions to owners (82,665) (82,665)
At 31 August 2023 1  525,757  525,758 
5
General Information
Bertie Gregory Productions Limited is a private company, limited by shares, registered in England and Wales, registration number 10937554, registration address 66 Gloucester Road, Bishopston, Bristol, BS7 8BH.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including the provisions of Section 1A Small Entities and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared on the going concern basis and under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
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.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
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.
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:
Plant and Machinery 25% Reducing Balance
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 1 (2022 : 1).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Computer Equipment   Total
  £   £   £
At 01 September 2022 29,241      29,241 
Additions 1,259    3,594    4,853 
Disposals    
At 31 August 2023 30,500    3,594    34,094 
Depreciation
At 01 September 2022 15,150      15,150 
Charge for year 3,620    453    4,073 
On disposals    
At 31 August 2023 18,770    453    19,223 
Net book values
Closing balance as at 31 August 2023 11,730    3,141    14,871 
Opening balance as at 01 September 2022 14,091      14,091 


4.

Debtors: amounts falling due within one year

2023
£
  2022
£
Trade Debtors 1,001    112,598 
Advance Received  
1,001    112,598 

5.

Creditors: amount falling due within one year

2023
£
  2022
£
Trade Creditors   8 
Corporation Tax 36,716    72,235 
Accrued Expenses 1,150    1,150 
Other Creditors (1)   (1)
Directors' Current Accounts 87,945    91,095 
VAT 5,725    31,078 
131,535    195,565 

6.

Provisions for liabilities

2023
£
  2022
£
Deferred Tax 2,826    2,677 
2,826    2,677 

6