Caseware UK (AP4) 2022.0.179 2022.0.179 2023-03-312023-03-312022-04-01falsetruetrue11The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 00896429 2022-04-01 2023-03-31 00896429 2021-04-01 2022-03-31 00896429 2023-03-31 00896429 2022-03-31 00896429 c:Director1 2022-04-01 2023-03-31 00896429 d:CurrentFinancialInstruments 2023-03-31 00896429 d:CurrentFinancialInstruments 2022-03-31 00896429 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 00896429 d:CurrentFinancialInstruments d:WithinOneYear 2022-03-31 00896429 d:ShareCapital 2023-03-31 00896429 d:ShareCapital 2022-03-31 00896429 d:RetainedEarningsAccumulatedLosses 2023-03-31 00896429 d:RetainedEarningsAccumulatedLosses 2022-03-31 00896429 c:OrdinaryShareClass1 2022-04-01 2023-03-31 00896429 c:OrdinaryShareClass1 2023-03-31 00896429 c:OrdinaryShareClass1 2022-03-31 00896429 c:FRS102 2022-04-01 2023-03-31 00896429 c:AuditExempt-NoAccountantsReport 2022-04-01 2023-03-31 00896429 c:FullAccounts 2022-04-01 2023-03-31 00896429 c:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 00896429 2 2022-04-01 2023-03-31 00896429 d:ShareCapitalOtherShareTypes 2023-03-31 00896429 d:ShareCapitalOtherShareTypes 2022-03-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 00896429














BIG FIVE FILMS LIMITED

 
UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

 
BIG FIVE FILMS LIMITED
REGISTERED NUMBER:00896429

BALANCE SHEET
AS AT 31 MARCH 2023

2023
2022
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
11,719
12,217

Cash at bank
 5 
287
384

  
12,006
12,601

Creditors: amounts falling due within one year
 6 
(6,085)
(6,085)

Net current assets
  
 
 
5,921
 
 
6,516

Total assets less current liabilities
  
5,921
6,516

  

Net assets
  
5,921
6,516


Capital and reserves
  

Called up share capital 
 7 
100
100

Profit and loss account
  
5,821
6,416

  
5,921
6,516


Page 1

 
BIG FIVE FILMS LIMITED
REGISTERED NUMBER:00896429
    
BALANCE SHEET (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 profit and loss account 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: 




D Clark
Director

Date: 8 November 2023

The notes on pages 3 to 4 form part of these financial statements.

Page 2

 
BIG FIVE FILMS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

1.


General information

Big Five Films Limited is a private company, limited by shares, registered in England and Wales, registration number 00896429. The registered office address is Elsley Court, 20-22 Great Titchfield Street, London, W1W 8BE.
The principal activity of the company continued to be that of film production.

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 the Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

  
2.2

Functional and presentation currency

The company's functional and presentational currency is pound sterling.

 
2.3

Turnover

Turnover is recognised to the extent that it is probable that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover from film production is recognised when it is probable the company will receive the consideration due under the contract.

 
2.4

Interest income

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

 
2.5

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 corporation 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.

 
2.6

Debtors

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

 
2.7

Cash

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

 
2.8

 Creditors

Short-term creditors are measured at the transaction price. 

Page 3

 
BIG FIVE FILMS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

2.Accounting policies (continued)

 
2.9

 Financial instruments

The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as other debtors and creditors, and loans with related parties.


3.


Employees

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


4.


Debtors

2023
2022
£
£


Other debtors
11,719
12,217



5.


Cash

2023
2022
£
£

Cash at bank
287
384



6.


Creditors: amounts falling due within one year

2023
2022
£
£

Other creditors
6,085
6,085



7.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



100 (2022 - 100) Ordinary shares of £1.00 each
100
100

The shares have attached to them full rights regarding voting, payment of dividends and distributions.


8.


Transactions with directors

As at the year end, the company owed the director £2,472 (2022 - £2,472). The loan is interest free and repayable on demand. 

 
Page 4