Caseware UK (AP4) 2022.0.179 2022.0.179 2023-03-312023-03-312022-04-01falsetrue12trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 01111490 2022-04-01 2023-03-31 01111490 2021-04-01 2022-03-31 01111490 2023-03-31 01111490 2022-03-31 01111490 c:Director1 2022-04-01 2023-03-31 01111490 d:CurrentFinancialInstruments 2023-03-31 01111490 d:CurrentFinancialInstruments 2022-03-31 01111490 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 01111490 d:CurrentFinancialInstruments d:WithinOneYear 2022-03-31 01111490 d:ShareCapital 2023-03-31 01111490 d:ShareCapital 2022-03-31 01111490 d:RetainedEarningsAccumulatedLosses 2023-03-31 01111490 d:RetainedEarningsAccumulatedLosses 2022-03-31 01111490 c:OrdinaryShareClass1 2022-04-01 2023-03-31 01111490 c:OrdinaryShareClass1 2023-03-31 01111490 c:OrdinaryShareClass1 2022-03-31 01111490 c:FRS102 2022-04-01 2023-03-31 01111490 c:AuditExempt-NoAccountantsReport 2022-04-01 2023-03-31 01111490 c:FullAccounts 2022-04-01 2023-03-31 01111490 c:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 01111490














LYONCOURT LIMITED

 
UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

 
LYONCOURT LIMITED
REGISTERED NUMBER:01111490

BALANCE SHEET
AS AT 31 MARCH 2023

2023
2022
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
11,092
69,779

Cash at bank
 5 
83,615
24,753

  
94,707
94,532

Creditors: amounts falling due within one year
 6 
(78,882)
(86,139)

Net current assets
  
 
 
15,825
 
 
8,393

Total assets less current liabilities
  
15,825
8,393

  

Net assets
  
15,825
8,393


Capital and reserves
  

Called up share capital 
 7 
100
100

Profit and loss account
  
15,725
8,293

  
15,825
8,393


The directors consider 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 directors acknowledge their 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 2 to 4 form part of these financial statements.
Page 1

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

1.


General information

Lyoncourt Limited is a private limited company, limited by shares, registered in England and Wales, registration number 01111490. 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 theatrical management and record 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 the economic benefits will flow to the company and the turnover 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 theatrical management and record production activities are recognised when it is probable the company will receive the rights to the consideration due under the contract.
Royalties receivable are recognised at the year end date by the company.
 
  
2.4

Interest income

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

 
2.5

Debtors

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

 
2.6

Cash

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

 
2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
Page 2

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

2.Accounting policies (continued)

 
2.8

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 directors, during the year was 2 (2022 -1).


4.


Debtors

2023
2022
£
£


Other debtors
1,513
1,513

Accrued income
9,579
68,266

11,092
69,779



5.


Cash

2023
2022
£
£

Cash at bank
83,615
24,753



6.


Creditors: amounts falling due within one year

2023
2022
£
£

Amounts owed to group undertakings
59,580
67,703

Corporation tax
1,743
877

Other creditors
17,559
17,559

78,882
86,139


Page 3

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

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 voting, dividend and capital distribution rights; they do not confer any rights of redemption.


8.


Related party transactions

At the year end, Dave Clark (London) Limited, the parent company, is owed an amount of £59,580 (2022 - £67,703). The loan is interest free and repayable on demand.

 
Page 4