Caseware UK (AP4) 2022.0.179 2022.0.179 2023-03-312023-03-31The principal activity of the company is that of providing photography services to the television and film industry1true2022-04-01false1trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 08857749 2022-04-01 2023-03-31 08857749 2021-04-01 2022-03-31 08857749 2023-03-31 08857749 2022-03-31 08857749 c:Director1 2022-04-01 2023-03-31 08857749 d:OfficeEquipment 2022-04-01 2023-03-31 08857749 d:OfficeEquipment 2023-03-31 08857749 d:OfficeEquipment 2022-03-31 08857749 d:OfficeEquipment d:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 08857749 d:CurrentFinancialInstruments 2023-03-31 08857749 d:CurrentFinancialInstruments 2022-03-31 08857749 d:Non-currentFinancialInstruments 2023-03-31 08857749 d:Non-currentFinancialInstruments 2022-03-31 08857749 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 08857749 d:CurrentFinancialInstruments d:WithinOneYear 2022-03-31 08857749 d:Non-currentFinancialInstruments d:AfterOneYear 2023-03-31 08857749 d:Non-currentFinancialInstruments d:AfterOneYear 2022-03-31 08857749 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-03-31 08857749 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2022-03-31 08857749 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2023-03-31 08857749 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2022-03-31 08857749 d:ShareCapital 2023-03-31 08857749 d:ShareCapital 2022-03-31 08857749 d:RetainedEarningsAccumulatedLosses 2023-03-31 08857749 d:RetainedEarningsAccumulatedLosses 2022-03-31 08857749 c:OrdinaryShareClass1 2022-04-01 2023-03-31 08857749 c:OrdinaryShareClass1 2023-03-31 08857749 c:FRS102 2022-04-01 2023-03-31 08857749 c:AuditExempt-NoAccountantsReport 2022-04-01 2023-03-31 08857749 c:FullAccounts 2022-04-01 2023-03-31 08857749 c:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 08857749 2 2022-04-01 2023-03-31 08857749 d:AcceleratedTaxDepreciationDeferredTax 2023-03-31 08857749 d:AcceleratedTaxDepreciationDeferredTax 2022-03-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 08857749















SAM GOLDIE LTD
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

 
SAM GOLDIE LTD
 


CONTENTS



Page
Statement of Financial Position
 
1 - 2
Notes to the Financial Statements
 
3 - 7


 
SAM GOLDIE LTD
REGISTERED NUMBER:08857749


STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
7,745
10,326

Current assets
  

Debtors: amounts falling due within one year
 5 
53,646
34,810

Cash at bank and in hand
  
2,169
7,203

  
55,815
42,013

Creditors: amounts falling due within one year
 6 
(35,004)
(21,044)

Net current assets
  
 
 
20,811
 
 
20,969

Total assets less current liabilities
  
28,556
31,295

Creditors: amounts falling due after more than one year
 7 
(26,571)
(28,866)

Provisions for liabilities
  

Deferred tax
 9 
(1,472)
(1,962)

Net assets
  
513
467


Capital and reserves
  

Called up share capital 
 10 
100
100

Profit and loss account
  
413
367

  
513
467


Page 1

 
SAM GOLDIE LTD
REGISTERED NUMBER:08857749

    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 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 comprehensive income 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 E Goldie
Director

Date: 13 November 2023

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
SAM GOLDIE LTD
 

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

1.


General information

Sam Goldie Ltd is a limited liability company incorporated in England and Wales with its registered office at 5 Elstree Gate, Elstree Way, Borehamwood, Hertfordshire, WD6 1JD.

The principal activity of the company is that of providing photography services to the television and film
industry.

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

Turnover

Turnover comprises revenue recognised by the company in respect of services supplied during the
year, exclusive of Value Added Tax and trade discounts.

 
2.3

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 provided on the following basis:

Office equipment
-
25%
reducing balance

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 the Statement of Comprehensive Income.

 
2.4

Debtors

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

 
2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty.

 
2.6

Creditors

Short term creditors are measured at the transaction price.

Page 3

 
SAM GOLDIE LTD
 

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

2.Accounting policies (continued)

 
2.7

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.

 
2.8

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

 
2.9

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.10

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.11

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. 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 reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.


3.


Employees

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

Page 4

 
SAM GOLDIE LTD
 

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

4.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 April 2022
42,124



At 31 March 2023

42,124



Depreciation


At 1 April 2022
31,798


Charge for the year on owned assets
2,581



At 31 March 2023

34,379



Net book value



At 31 March 2023
7,745



At 31 March 2022
10,326


5.


Debtors

2023
2022
£
£


Other debtors
53,646
34,810


Included within other debtors due within one year is a loan to the director, amounting to £43,400 (2022 - £32,605).




6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Bank loans
4,309
4,028

Trade creditors
-
198

Taxation and social security
28,130
14,473

Accruals and deferred income
2,565
2,345

35,004
21,044


Page 5

 
SAM GOLDIE LTD
 

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

7.


Creditors: Amounts falling due after more than one year

2023
2022
£
£

Bank loans
26,571
28,866



8.


Loans


Analysis of the maturity of loans is given below:


2023
2022
£
£

Amounts falling due within one year

Bank loans
4,309
4,028


Amounts falling due 2-5 years

Bank loans
17,235
16,111

Amounts falling due after more than 5 years

Bank loans
9,336
12,755

30,880
32,894


Page 6

 
SAM GOLDIE LTD
 

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

9.


Deferred taxation




2023


£






At 1 April 2022
(1,962)


Charged to profit or loss
490



At end of year
(1,472)

The provision for deferred taxation is made up as follows:

2023
2022
£
£


Accelerated capital allowances
(1,472)
(1,962)


10.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



100 ordinary shares of £1 each
100
100


 
Page 7