The Camera Crewing Company Limited Filleted Accounts Cover
The Camera Crewing Company Limited
Company No. 03447442
Information for Filing with The Registrar
31 March 2023
The Camera Crewing Company Limited Balance Sheet Registrar
at
31 March 2023
Company No.
03447442
Notes
2023
2021
£
£
Fixed assets
Tangible assets
5
119,19096,343
119,19096,343
Current assets
Debtors
6
24,71641,436
Cash at bank and in hand
48,046108,111
72,762149,547
Creditors: Amount falling due within one year
7
(73,573)
(102,189)
Net current (liabilities)/assets
(811)
47,358
Total assets less current liabilities
118,379143,701
Creditors: Amounts falling due after more than one year
8
(66,812)
(39,218)
Provisions for liabilities
Deferred taxation
(22,646)
(18,305)
Net assets
28,92186,178
Capital and reserves
Called up share capital
1,1261,126
Profit and loss account
10
27,79585,052
Total equity
28,92186,178
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the period ended 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit 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 accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 06 October 2023
And signed on its behalf by:
P. Lilley
Director
06 October 2023
The Camera Crewing Company Limited Notes to the Accounts Registrar
for the period ended 31 March 2023
1
General information
Its registered number is: 03447442
Its registered office is:
Its trading address is:
Suite F38 & F39
2 Kingslea Road
Cheadle Place
Withington
Stockport Road
Manchester
Cheadle
SK8 2GL
M20 4UA
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland (March 2018) and the Companies Act 2006.
2
Accounting policies
Turnover
Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.
Tangible fixed assets and depreciation
Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.
Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:
Plant and machinery
25% reducing balance
Motor vehicles
25% reducing balance
Furniture, fittings and equipment
20% straight line
Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
Foreign currencies
The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.
Transactions in currencies, other than the functional currency of the Company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. all differences are taken to the profit and loss account. Non-monetary items that are measured at historic cost in a foreign currency are not retranslated.
Provisions
Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.
3
Change in length of the reporting period
The length of the reporting period has changed from 12 months to 18 months reporting to the period ending 31st March 2023.
4
Employees
2023
2021
Number
Number
The average monthly number of employees (including directors) during the period:
44
5
Tangible fixed assets
Plant and machinery
Motor vehicles
Fixtures, fittings and equipment
Total
£
£
£
£
Cost or revaluation
At 1 October 2021
676,73986,20166,758829,698
Additions
68,989--68,989
At 31 March 2023
745,72886,20166,758898,687
Depreciation
At 1 October 2021
614,07479,22540,056733,355
Charge for the year
23,5002,61520,02746,142
At 31 March 2023
637,57481,84060,083779,497
Net book values
At 31 March 2023
108,1544,3616,675119,190
At 30 September 2021
62,665
6,976
26,702
96,343
6
Debtors
2023
2021
£
£
Trade debtors
16,9195,469
VAT recoverable
3,471-
Loans to directors
-22,470
Other debtors
352113
Prepayments and accrued income
3,97413,384
24,71641,436
7
Creditors:
amounts falling due within one year
2023
2021
£
£
Bank loans and overdrafts
10,21610,032
Obligations under finance lease and hire purchase contracts
38,1084,868
Trade creditors
1,68832,180
Taxes and social security
8,892
41,110
Loans from directors
369-
Other creditors
3,0003,000
Accruals and deferred income
11,30010,999
73,573102,189
8
Creditors:
amounts falling due after more than one year
2023
2021
£
£
Bank loans and overdrafts
22,13436,784
Obligations under finance lease and hire purchase contracts
44,6782,434
66,81239,218
Liabilities repayable in more than five years after the balance sheet date
The bank loan was provided under the terms of HM Government Covid 19 Bounceback Loan arrangements.
9
Share Capital
1126 ordinary shares fully paid with an aggregate nominal value of £1126.
10
Reserves
Profit and loss account - includes all current and prior period retained profits and losses.
11
Advances and credits to directors
2023
£
At 1 October 2021
22,470
Amounts repaid in the period
22,470
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