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Registered number: 14820188
Take Cover Film Limited
Unaudited Financial Statements
For the Period 21 April 2023 to 31 December 2023
EAM London Limited
Chartered Tax Accountants
215-221 Borough High Street
London
SE1 1JA
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 14820188
31 December 2023
Notes £ £
CURRENT ASSETS
Stocks 4 3,636,991
Debtors 5 1,074,890
Cash at bank and in hand 1,187
4,713,068
Creditors: Amounts Falling Due Within One Year 6 (4,712,968 )
NET CURRENT ASSETS (LIABILITIES) 100
TOTAL ASSETS LESS CURRENT LIABILITIES 100
NET ASSETS 100
CAPITAL AND RESERVES
Called up share capital 7 100
SHAREHOLDERS' FUNDS 100
For the period ending 31 December 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 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 Profit and Loss Account.
On behalf of the board
Mr Gareth Williams
Director
09/02/2024
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Take Cover Film Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14820188 . The registered office is 4th Floor, Kings Court, 2-16 Goodge Street, London, W1T 2QA.
2. Accounting Policies
2.1. 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.
2.2. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.3. 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.
3. Average Number of Employees
The company has been incorporated to make a film called "Take Cover". In common with the film and television industry the majority of the crew were hired on short term contracts for the duration of principal photography or were self-employed.
Number of directors active for the year:  2
2
4. Stocks
31 December 2023
£
Work in progress 3,636,991
3,636,991
Page 2
Page 3
5. Debtors
31 December 2023
£
Due within one year
Other debtors 12,500
Corporation tax recoverable assets 903,919
VAT 158,471
1,074,890
6. Creditors: Amounts Falling Due Within One Year
31 December 2023
£
Trade creditors 1,244,654
Other creditors 2,275,000
Accruals and deferred income 254,000
Amounts owed to parent undertaking 15,511
Amounts owed to related parties 923,803
4,712,968
7. Share Capital
31 December 2023
£
Allotted, Called up and fully paid 100
Page 3