Caseware UK (AP4) 2022.0.179 2022.0.179 2023-04-302023-04-302022-05-01falseNo description of principal activity22truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 08412317 2022-05-01 2023-04-30 08412317 2021-05-01 2022-04-30 08412317 2023-04-30 08412317 2022-04-30 08412317 c:Director1 2022-05-01 2023-04-30 08412317 d:Buildings d:LongLeaseholdAssets 2022-05-01 2023-04-30 08412317 d:OfficeEquipment 2022-05-01 2023-04-30 08412317 d:OfficeEquipment 2023-04-30 08412317 d:OfficeEquipment 2022-04-30 08412317 d:OfficeEquipment d:OwnedOrFreeholdAssets 2022-05-01 2023-04-30 08412317 d:CurrentFinancialInstruments 2023-04-30 08412317 d:CurrentFinancialInstruments 2022-04-30 08412317 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 08412317 d:CurrentFinancialInstruments d:WithinOneYear 2022-04-30 08412317 d:ShareCapital 2023-04-30 08412317 d:ShareCapital 2022-04-30 08412317 d:RetainedEarningsAccumulatedLosses 2023-04-30 08412317 d:RetainedEarningsAccumulatedLosses 2022-04-30 08412317 c:FRS102 2022-05-01 2023-04-30 08412317 c:AuditExempt-NoAccountantsReport 2022-05-01 2023-04-30 08412317 c:FullAccounts 2022-05-01 2023-04-30 08412317 c:PrivateLimitedCompanyLtd 2022-05-01 2023-04-30 08412317 7 2022-05-01 2023-04-30 iso4217:GBP xbrli:pure

Registered number: 08412317









EMMA BRUNJES PRODUCTIONS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 APRIL 2023

 
EMMA BRUNJES PRODUCTIONS LIMITED
REGISTERED NUMBER: 08412317

BALANCE SHEET
AS AT 30 APRIL 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 5 
2,386
3,181

  
2,386
3,181

Current assets
  

Debtors: amounts falling due within one year
 6 
53,535
14,624

Cash at bank and in hand
  
67,846
120,842

  
121,381
135,466

Creditors: amounts falling due within one year
 7 
(111,755)
(178,492)

Net current assets/(liabilities)
  
 
 
9,626
 
 
(43,026)

Total assets less current liabilities
  
12,012
(39,845)

  

Net assets/(liabilities)
  
12,012
(39,845)


Capital and reserves
  

Called up share capital 
  
10
10

Profit and loss account
  
12,002
(39,855)

  
12,012
(39,845)


The director considers 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 director acknowledges her 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 on 1 February 2024.

E Brunjes
Director

The notes on pages 2 to 5 form part of these financial statements.

Page 1

 
EMMA BRUNJES PRODUCTIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023

1.


General information

Emma Brunjes Productions Limited is a private company limited by shares and registered in England and Wales. The address of its registered office is 124 Finchley Road, London, 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.

 
2.2

Functional and presentation currency

The Company's functional and presentational currency is GBP.

 
2.3

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.

Management fees and box office receipts
Management fees and box office receipts are recognised on the date that a show takes place. An adjustment is made for shows that span the year end.

 
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.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives.

Depreciation is provided on the following basis:

Leasehold improvements
-
20% straight line
Office equipment
-
25% reducing balance

 
2.5

Financial instruments

The Company only enters into basic financial instruments 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.

Page 2

 
EMMA BRUNJES PRODUCTIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023

2.Accounting policies (continued)

 
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 balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.7

Holiday pay accrual

A liability is recognised to the extent of any unused holiday pay entitlement which is accrued at the balance sheet date and carried forward to future periods. This is measured at the undiscounted salary cost of the future holiday entitlement so accrued at the balance sheet date.

 
2.8

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.


3.


Judgments in applying accounting policies and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the reporting date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates.
Accruals
The company makes an estimate of accruals at the year end based on invoices received after the year end and work undertaken which has not been invoiced based on quotations or estimates of amounts that may be due for payment.
Tangible assets
Tangible assets are depreciated over their useful lives taking into account residual values where appropriate. The actual lives of the assets and residual values are assessed annually and may vary depending upon a number of factors. In re-assessing the assets' lives, factors such as technological innovation, product life cycles and maintenance programmes are taken into account. 


4.


Employees

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

Page 3

 
EMMA BRUNJES PRODUCTIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023

5.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 May 2022
13,755



At 30 April 2023

13,755



Depreciation


At 1 May 2022
10,574


Charge for the year on owned assets
795



At 30 April 2023

11,369



Net book value



At 30 April 2023
2,386



At 30 April 2022
3,181


6.


Debtors

2023
2022
£
£


Trade debtors
46,128
12,929

Other debtors
7,407
1,695

53,535
14,624



7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
3,770
3,770

Corporation tax
12,868
10,151

Other taxation and social security
-
6,945

Other creditors
95,117
153,506

Accruals and deferred income
-
4,120

111,755
178,492


Page 4

 
EMMA BRUNJES PRODUCTIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023

8.


Deferred taxation


9.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company  in an independently administered fund. The pension cost charge represents contributions payable by the Company  to the fund and amounted to £16,667 (2022: £nil). Contributions totalling £88 (2022: £88) were payable to the fund at the reporting date and are included in creditors.


10.


Related party transactions

During the year the company made sales of £nil (2022: £6,159) to Alice's Adventures Underground Limited, a company under the common control of E Brunjes, the director. 
At the reporting date, the company owed E Brunjes £70,591 (2022: £140,221), which is included in other creditors. The balance was provided interest free and is repayable on demand.

 
Page 5