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PW Pictures Limited
Unaudited Financial Statements
For The Year Ended 30 June 2023
Bencroft Dassels
Braughing
Ware
Herts
SG11 2RW
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 07658147
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 876 446
876 446
CURRENT ASSETS
Debtors 4 1,445 3,204
Investments 5 248,220 240,601
Cash at bank and in hand 699,039 705,577
948,704 949,382
Creditors: Amounts Falling Due Within One Year 6 (15,743 ) (62,334 )
NET CURRENT ASSETS (LIABILITIES) 932,961 887,048
TOTAL ASSETS LESS CURRENT LIABILITIES 933,837 887,494
PROVISIONS FOR LIABILITIES
Deferred Taxation (12,930 ) (11,025 )
NET ASSETS 920,907 876,469
CAPITAL AND RESERVES
Called up share capital 7 1 1
Revaluation reserve 8 51,719 44,100
Income Statement 869,187 832,368
SHAREHOLDERS' FUNDS 920,907 876,469
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Page 2
For the year ending 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
Paul Webster
Director
06/01/2024
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
1.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer Equipment 33% on cost
1.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
1.5. 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 statement of comprehensive income 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 timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing 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. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related 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.
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2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 1 (2022: 1)
1 1
3. Tangible Assets
Computer Equipment
£
Cost
As at 1 July 2022 1,025
Additions 1,157
As at 30 June 2023 2,182
Depreciation
As at 1 July 2022 579
Provided during the period 727
As at 30 June 2023 1,306
Net Book Value
As at 30 June 2023 876
As at 1 July 2022 446
4. Debtors
2023 2022
£ £
Due within one year
Trade debtors 1,378 2,736
Other debtors 67 468
1,445 3,204
5. Current Asset Investments
2023 2022
£ £
Listed investments 248,220 240,601
248,220 240,601
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6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 240 1,029
Bank loans and overdrafts 2 -
Other creditors 2,825 2,358
Taxation and social security 12,676 58,947
15,743 62,334
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
8. Reserves
Revaluation Reserve
£
As at 1 July 2022 44,100
Surplus on revaluation 7,619
As at 30 June 2023 51,719
9. General Information
PW Pictures Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07658147 . The registered office is Bencroft Dassels, Braughing, Ware, SG11 2RW.
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