2022-06-012023-05-312023-05-31false07655004HARD CUT POST PRODUCTION LTD2023-11-1659113iso4217:GBPxbrli:pure076550042022-06-01076550042023-05-31076550042022-06-012023-05-31076550042021-06-01076550042022-05-31076550042021-06-012022-05-3107655004bus:SmallEntities2022-06-012023-05-3107655004bus:AuditExempt-NoAccountantsReport2022-06-012023-05-3107655004bus:AbridgedAccounts2022-06-012023-05-3107655004bus:PrivateLimitedCompanyLtd2022-06-012023-05-3107655004core:WithinOneYear2023-05-3107655004core:AfterOneYear2023-05-3107655004core:WithinOneYear2022-05-3107655004core:AfterOneYear2022-05-3107655004core:ShareCapital2023-05-3107655004core:SharePremium2023-05-3107655004core:RevaluationReserve2023-05-3107655004core:OtherReservesSubtotal2023-05-3107655004core:RetainedEarningsAccumulatedLosses2023-05-3107655004core:ShareCapital2022-05-3107655004core:SharePremium2022-05-3107655004core:RevaluationReserve2022-05-3107655004core:OtherReservesSubtotal2022-05-3107655004core:RetainedEarningsAccumulatedLosses2022-05-3107655004core:LandBuildings2023-05-3107655004core:PlantMachinery2023-05-3107655004core:Vehicles2023-05-3107655004core:FurnitureFittings2023-05-3107655004core:OfficeEquipment2023-05-3107655004core:NetGoodwill2023-05-3107655004core:IntangibleAssetsOtherThanGoodwill2023-05-3107655004core:ListedExchangeTraded2023-05-3107655004core:UnlistedNon-exchangeTraded2023-05-3107655004core:LandBuildings2022-05-3107655004core:PlantMachinery2022-05-3107655004core:Vehicles2022-05-3107655004core:FurnitureFittings2022-05-3107655004core:OfficeEquipment2022-05-3107655004core:NetGoodwill2022-05-3107655004core:IntangibleAssetsOtherThanGoodwill2022-05-3107655004core:ListedExchangeTraded2022-05-3107655004core:UnlistedNon-exchangeTraded2022-05-3107655004core:LandBuildings2022-06-012023-05-3107655004core:PlantMachinery2022-06-012023-05-3107655004core:Vehicles2022-06-012023-05-3107655004core:FurnitureFittings2022-06-012023-05-3107655004core:OfficeEquipment2022-06-012023-05-3107655004core:NetGoodwill2022-06-012023-05-3107655004core:IntangibleAssetsOtherThanGoodwill2022-06-012023-05-3107655004core:ListedExchangeTraded2022-06-012023-05-3107655004core:UnlistedNon-exchangeTraded2022-06-012023-05-3107655004core:MoreThanFiveYears2022-06-012023-05-3107655004core:Non-currentFinancialInstruments2023-05-3107655004core:Non-currentFinancialInstruments2022-05-3107655004dpl:CostSales2022-06-012023-05-3107655004dpl:DistributionCosts2022-06-012023-05-3107655004core:LandBuildings2022-06-012023-05-3107655004core:PlantMachinery2022-06-012023-05-3107655004core:Vehicles2022-06-012023-05-3107655004core:FurnitureFittings2022-06-012023-05-3107655004core:OfficeEquipment2022-06-012023-05-3107655004dpl:AdministrativeExpenses2022-06-012023-05-3107655004core:NetGoodwill2022-06-012023-05-3107655004core:IntangibleAssetsOtherThanGoodwill2022-06-012023-05-3107655004dpl:GroupUndertakings2022-06-012023-05-3107655004dpl:ParticipatingInterests2022-06-012023-05-3107655004dpl:GroupUndertakingscore:ListedExchangeTraded2022-06-012023-05-3107655004core:ListedExchangeTraded2022-06-012023-05-3107655004dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-06-012023-05-3107655004core:UnlistedNon-exchangeTraded2022-06-012023-05-3107655004dpl:CostSales2021-06-012022-05-3107655004dpl:DistributionCosts2021-06-012022-05-3107655004core:LandBuildings2021-06-012022-05-3107655004core:PlantMachinery2021-06-012022-05-3107655004core:Vehicles2021-06-012022-05-3107655004core:FurnitureFittings2021-06-012022-05-3107655004core:OfficeEquipment2021-06-012022-05-3107655004dpl:AdministrativeExpenses2021-06-012022-05-3107655004core:NetGoodwill2021-06-012022-05-3107655004core:IntangibleAssetsOtherThanGoodwill2021-06-012022-05-3107655004dpl:GroupUndertakings2021-06-012022-05-3107655004dpl:ParticipatingInterests2021-06-012022-05-3107655004dpl:GroupUndertakingscore:ListedExchangeTraded2021-06-012022-05-3107655004core:ListedExchangeTraded2021-06-012022-05-3107655004dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-06-012022-05-3107655004core:UnlistedNon-exchangeTraded2021-06-012022-05-3107655004core:NetGoodwill2023-05-3107655004core:IntangibleAssetsOtherThanGoodwill2023-05-3107655004core:LandBuildings2023-05-3107655004core:PlantMachinery2023-05-3107655004core:Vehicles2023-05-3107655004core:FurnitureFittings2023-05-3107655004core:OfficeEquipment2023-05-3107655004core:AfterOneYear2023-05-3107655004core:WithinOneYear2023-05-3107655004core:ListedExchangeTraded2023-05-3107655004core:UnlistedNon-exchangeTraded2023-05-3107655004core:ShareCapital2023-05-3107655004core:SharePremium2023-05-3107655004core:RevaluationReserve2023-05-3107655004core:OtherReservesSubtotal2023-05-3107655004core:RetainedEarningsAccumulatedLosses2023-05-3107655004core:NetGoodwill2022-05-3107655004core:IntangibleAssetsOtherThanGoodwill2022-05-3107655004core:LandBuildings2022-05-3107655004core:PlantMachinery2022-05-3107655004core:Vehicles2022-05-3107655004core:FurnitureFittings2022-05-3107655004core:OfficeEquipment2022-05-3107655004core:AfterOneYear2022-05-3107655004core:WithinOneYear2022-05-3107655004core:ListedExchangeTraded2022-05-3107655004core:UnlistedNon-exchangeTraded2022-05-3107655004core:ShareCapital2022-05-3107655004core:SharePremium2022-05-3107655004core:RevaluationReserve2022-05-3107655004core:OtherReservesSubtotal2022-05-3107655004core:RetainedEarningsAccumulatedLosses2022-05-3107655004core:NetGoodwill2021-06-0107655004core:IntangibleAssetsOtherThanGoodwill2021-06-0107655004core:LandBuildings2021-06-0107655004core:PlantMachinery2021-06-0107655004core:Vehicles2021-06-0107655004core:FurnitureFittings2021-06-0107655004core:OfficeEquipment2021-06-0107655004core:AfterOneYear2021-06-0107655004core:WithinOneYear2021-06-0107655004core:ListedExchangeTraded2021-06-0107655004core:UnlistedNon-exchangeTraded2021-06-0107655004core:ShareCapital2021-06-0107655004core:SharePremium2021-06-0107655004core:RevaluationReserve2021-06-0107655004core:OtherReservesSubtotal2021-06-0107655004core:RetainedEarningsAccumulatedLosses2021-06-0107655004core:AfterOneYear2022-06-012023-05-3107655004core:WithinOneYear2022-06-012023-05-3107655004core:Non-currentFinancialInstrumentscore:CostValuation2022-06-012023-05-3107655004core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-06-012023-05-3107655004core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-06-012023-05-3107655004core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-06-012023-05-3107655004core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-06-012023-05-3107655004core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-06-012023-05-3107655004core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-06-012023-05-3107655004core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-06-012023-05-3107655004core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-06-012023-05-3107655004core:Non-currentFinancialInstrumentscore:CostValuation2023-05-3107655004core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-05-3107655004core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-05-3107655004core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-05-3107655004core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-05-3107655004core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-05-3107655004core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-05-3107655004core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-05-3107655004core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-05-3107655004core:Non-currentFinancialInstrumentscore:CostValuation2022-05-3107655004core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-05-3107655004core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-05-3107655004core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-05-3107655004core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-05-3107655004core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-05-3107655004core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-05-3107655004core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-05-3107655004core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-05-3107655004bus:Director12022-06-012023-05-31

HARD CUT POST PRODUCTION LTD

Registered Number
07655004
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2023

HARD CUT POST PRODUCTION LTD
Company Information
for the year from 1 June 2022 to 31 May 2023

Director

WILLIAMS, Stephen

Registered Address

Little Hall Bishops Farm Close
Oakley Green
Windsor
SL4 5UN

Registered Number

07655004 (England and Wales)
HARD CUT POST PRODUCTION LTD
Balance Sheet as at
31 May 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets54,7655,098
4,7655,098
Current assets
Debtors52,84057,435
Cash at bank and on hand14,68519,243
67,52576,678
Creditors amounts falling due within one year(16,677)(16,447)
Net current assets (liabilities)50,84860,231
Total assets less current liabilities55,61365,329
Net assets55,61365,329
Capital and reserves
Called up share capital11
Profit and loss account55,61265,328
Shareholders' funds55,61365,329
The financial statements were approved and authorised for issue by the Director on 16 November 2023, and are signed on its behalf by:
WILLIAMS, Stephen
Director
Registered Company No. 07655004
HARD CUT POST PRODUCTION LTD
Notes to the Financial Statements
for the year ended 31 May 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
4.Employee information

20232022
Average number of employees during the year00
5.Property, plant and equipment

Total

£
Cost or valuation
At 01 June 2218,941
Additions1,435
At 31 May 2320,376
Depreciation and impairment
At 01 June 2213,843
Charge for year1,768
At 31 May 2315,611
Net book value
At 31 May 234,765
At 31 May 225,098
6.Dividends proposed and payable
A Final Dividend was declared on 31st May 2022