Caseware UK (AP4) 2022.0.179 2022.0.179 2023-09-302023-09-30The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.true2022-10-01falseNo description of principal activity22true 10956323 2022-09-30 10956323 2022-10-01 2023-09-30 10956323 2021-10-01 2022-10-01 10956323 2023-09-30 10956323 2022-10-01 10956323 c:Director1 2022-10-01 2023-09-30 10956323 c:Director2 2022-10-01 2023-09-30 10956323 c:RegisteredOffice 2022-10-01 2023-09-30 10956323 d:MotorVehicles 2022-10-01 2023-09-30 10956323 d:MotorVehicles 2023-09-30 10956323 d:MotorVehicles 2022-10-01 10956323 d:MotorVehicles d:OwnedOrFreeholdAssets 2022-10-01 2023-09-30 10956323 d:OfficeEquipment 2022-10-01 2023-09-30 10956323 d:OfficeEquipment 2023-09-30 10956323 d:OfficeEquipment 2022-10-01 10956323 d:OfficeEquipment d:OwnedOrFreeholdAssets 2022-10-01 2023-09-30 10956323 d:OwnedOrFreeholdAssets 2022-10-01 2023-09-30 10956323 d:CurrentFinancialInstruments 2023-09-30 10956323 d:CurrentFinancialInstruments 2022-10-01 10956323 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 10956323 d:CurrentFinancialInstruments d:WithinOneYear 2022-10-01 10956323 d:ShareCapital 2023-09-30 10956323 d:ShareCapital 2022-10-01 10956323 d:RetainedEarningsAccumulatedLosses 2023-09-30 10956323 d:RetainedEarningsAccumulatedLosses 2022-10-01 10956323 c:FRS102 2022-10-01 2023-09-30 10956323 c:AuditExempt-NoAccountantsReport 2022-10-01 2023-09-30 10956323 c:FullAccounts 2022-10-01 2023-09-30 10956323 c:PrivateLimitedCompanyLtd 2022-10-01 2023-09-30 iso4217:GBP xbrli:pure
Company registration number: 10956323







UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED
30 SEPTEMBER 2023


FISH POND PRODUCTIONS LIMITED






































img35de.png                        

 


FISH POND PRODUCTIONS LIMITED
 


 
COMPANY INFORMATION


Directors
Christopher John Clark 
Clare Sabina Clark 




Registered number
10956323



Registered office
Seend Head House Seend Head

Seend

Melksham

SN12 6PP




Accountants
Menzies LLP
Chartered Accountants

3000a Parkway

Whiteley

Hampshire

PO15 7FX





 


FISH POND PRODUCTIONS LIMITED
 



CONTENTS



Page
Statement of Financial Position
1 - 2
Notes to the Financial Statements
3 - 5


 


FISH POND PRODUCTIONS LIMITED
REGISTERED NUMBER:10956323



STATEMENT OF FINANCIAL POSITION
AS AT 30 SEPTEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
36,778
1,692

  
36,778
1,692

Current assets
  

Debtors: amounts falling due within one year
 5 
106
-

Cash at bank and in hand
  
3,687
8,382

  
3,793
8,382

Creditors: amounts falling due within one year
 6 
(5,996)
(2,400)

Net current (liabilities)/assets
  
 
 
(2,203)
 
 
5,982

Total assets less current liabilities
  
34,575
7,674

  

Net assets
  
34,575
7,674


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
34,475
7,574

  
34,575
7,674


Page 1

 


FISH POND PRODUCTIONS LIMITED
REGISTERED NUMBER:10956323


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 SEPTEMBER 2023

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 period 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 statement of income and retained earnings 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: 




Christopher John Clark
Director

Date: 27 November 2023

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 


FISH POND PRODUCTIONS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2023

1.


General information

Fish Pond Services Limited is a private company limited by shares, registered in England and Wales. The address of its registered office is disclosed on the company information page.
The accounts have been prepared from 2 October 2022 to the 30 September 2023.

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

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

 
2.4

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.

Page 3

 


FISH POND PRODUCTIONS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2023

2.Accounting policies (continued)


2.4
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis/ straight line basis.

Depreciation is provided on the following basis:

Motor vehicles
-
25%
Reducing balance
Office equipment
-
33%
Straight line

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 profit or loss.

 
2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.6

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.


3.


Employees

The average monthly number of employees, including directors, during the period was 2 (2022 - 2).

Page 4

 


FISH POND PRODUCTIONS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2023

4.


Tangible fixed assets





Motor vehicles
Office equipment
Total

£
£
£



Cost or valuation


At 1 October 2022
-
4,774
4,774


Additions
46,450
1,813
48,263


Disposals
-
(682)
(682)



At 30 September 2023

46,450
5,905
52,355



Depreciation


At 1 October 2022
-
3,082
3,082


Charge for the period on owned assets
11,613
1,336
12,949


Disposals
-
(454)
(454)



At 30 September 2023

11,613
3,964
15,577



Net book value



At 30 September 2023
34,837
1,941
36,778



At 30 September 2022
-
1,692
1,692


5.


Debtors

2023
2022
£
£


Prepayments and accrued income
106
-

106
-



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Other taxation and social security
581
-

Other creditors
3,900
900

Accruals and deferred income
1,515
1,500

5,996
2,400


 
Page 5