Caseware UK (AP4) 2022.0.179 2022.0.179 2023-02-282023-02-28false2022-03-01No description of principal activity22truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 11226793 2022-03-01 2023-02-28 11226793 2021-03-01 2022-02-28 11226793 2023-02-28 11226793 2022-02-28 11226793 c:Director2 2022-03-01 2023-02-28 11226793 d:ComputerEquipment 2022-03-01 2023-02-28 11226793 d:ComputerEquipment 2023-02-28 11226793 d:ComputerEquipment 2022-02-28 11226793 d:ComputerEquipment d:OwnedOrFreeholdAssets 2022-03-01 2023-02-28 11226793 d:CurrentFinancialInstruments 2023-02-28 11226793 d:CurrentFinancialInstruments 2022-02-28 11226793 d:Non-currentFinancialInstruments 2023-02-28 11226793 d:Non-currentFinancialInstruments 2022-02-28 11226793 d:CurrentFinancialInstruments d:WithinOneYear 2023-02-28 11226793 d:CurrentFinancialInstruments d:WithinOneYear 2022-02-28 11226793 d:Non-currentFinancialInstruments d:AfterOneYear 2023-02-28 11226793 d:Non-currentFinancialInstruments d:AfterOneYear 2022-02-28 11226793 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-02-28 11226793 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2022-02-28 11226793 d:ShareCapital 2023-02-28 11226793 d:ShareCapital 2022-02-28 11226793 d:RetainedEarningsAccumulatedLosses 2023-02-28 11226793 d:RetainedEarningsAccumulatedLosses 2022-02-28 11226793 c:OrdinaryShareClass1 2022-03-01 2023-02-28 11226793 c:OrdinaryShareClass1 2023-02-28 11226793 c:FRS102 2022-03-01 2023-02-28 11226793 c:AuditExempt-NoAccountantsReport 2022-03-01 2023-02-28 11226793 c:FullAccounts 2022-03-01 2023-02-28 11226793 c:PrivateLimitedCompanyLtd 2022-03-01 2023-02-28 11226793 2 2022-03-01 2023-02-28 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 11226793









CJ LOCATIONS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 28 FEBRUARY 2023

 
CJ LOCATIONS LIMITED
REGISTERED NUMBER: 11226793

STATEMENT OF FINANCIAL POSITION
AS AT 28 FEBRUARY 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
1,153
2,215

  
1,153
2,215

Current assets
  

Debtors: amounts falling due within one year
 5 
22,213
9,247

Cash at bank and in hand
  
22,852
83,841

  
45,065
93,088

Creditors: amounts falling due within one year
 6 
(26,343)
(38,314)

Net current assets
  
 
 
18,722
 
 
54,774

Total assets less current liabilities
  
19,875
56,989

Creditors: amounts falling due after more than one year
 7 
(13,500)
(19,500)

  

Net assets
  
6,375
37,489


Capital and reserves
  

Called up share capital 
 9 
100
100

Profit and loss account
  
6,275
37,389

  
6,375
37,489


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 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: 


C J Johnston
Director
Date: 27 November 2023
Page 1

 
CJ LOCATIONS LIMITED
REGISTERED NUMBER: 11226793
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 28 FEBRUARY 2023


The notes on pages 3 to 7 form part of these financial statements.
Page 2

 
CJ LOCATIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023

1.


General information

CJ Locations Limited is a private company limited by shares and is registered in England & Wales. Its registered office is 124 Finchley Road, London, United Kingdom, NW3 5JS. 

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 company's functional and presentational currency is GBP.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue comprises of fees receivable from location management services provided to motion picture productions and is recognised when the services have been performed. Revenue is measured as the fair value of consideration receivable, excluding discounts, rebates, value added tax and other sales taxes

 
2.3

Interest income

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

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.6

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.

Page 3

 
CJ LOCATIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023

2.Accounting policies (continued)

 
2.7

Taxation

Tax is recognised in the Statement of Income and Retained Earnings.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates income.

 
2.8

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.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Computer equipment
-
33% straight-line method

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.

 
2.9

Investment property

Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.

 
2.10

Debtors

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

 
2.11

Cash and cash equivalents

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

 
2.12

Creditors

Short term creditors are measured at the transaction price.
Page 4

 
CJ LOCATIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023

2.Accounting policies (continued)

 
2.13

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.

 
2.14

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

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


4.


Tangible fixed assets





Computer equipment

£



Cost or valuation


At 1 March 2022
4,268



At 28 February 2023

4,268



Depreciation


At 1 March 2022
2,053


Charge for the year on owned assets
1,062



At 28 February 2023

3,115



Net book value



At 28 February 2023
1,153



At 28 February 2022
2,215

Page 5

 
CJ LOCATIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023

5.


Debtors

2023
2022
£
£


Trade debtors
6,083
9,247

Other debtors
16,130
-

22,213
9,247



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Bank loan
6,000
6,000

Trade creditors
6,300
960

Corporation tax
6,009
11,809

Other taxation and social security
4,834
6,234

Other creditors
-
10,211

Accruals
3,200
3,100

26,343
38,314



7.


Creditors: Amounts falling due after more than one year

2023
2022
£
£

Bank loan
13,500
19,500



8.


Loans


Analysis of the maturity of loans is given below:


2023
2022
£
£

Amounts falling due within one year

Bank loan
6,000
6,000


Amounts falling due 2-5 years

Bank loan
13,500
19,500


19,500
25,500

Page 6

 
CJ LOCATIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023

9.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



100 Ordinary shares of £1.00 each
100
100



10.


Related party transactions

At the reporting date, £16,130 is owed to the company by its director (2022: £10,211 was owed to director by company). The balance will be repaid by director within 9 months from year end date.


11.


Controlling party

The company is jointly controlled by its directors. 

 
Page 7