Caseware UK (AP4) 2022.0.179 2022.0.179 2023-12-312023-12-31Artistic creationfalse2023-01-0133truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13091986 2023-01-01 2023-12-31 13091986 2022-01-01 2022-12-31 13091986 2023-12-31 13091986 2022-12-31 13091986 2022-01-01 13091986 c:Director1 2023-01-01 2023-12-31 13091986 c:Director2 2023-01-01 2023-12-31 13091986 c:RegisteredOffice 2023-01-01 2023-12-31 13091986 d:CurrentFinancialInstruments 2023-12-31 13091986 d:CurrentFinancialInstruments 2022-12-31 13091986 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 13091986 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 13091986 d:ShareCapital 2023-12-31 13091986 d:ShareCapital 2022-12-31 13091986 d:ShareCapital 2022-01-01 13091986 d:RetainedEarningsAccumulatedLosses 2023-01-01 2023-12-31 13091986 d:RetainedEarningsAccumulatedLosses 2023-12-31 13091986 d:RetainedEarningsAccumulatedLosses 2022-01-01 2022-12-31 13091986 d:RetainedEarningsAccumulatedLosses 2022-12-31 13091986 d:RetainedEarningsAccumulatedLosses 2022-01-01 13091986 c:FRS102 2023-01-01 2023-12-31 13091986 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 13091986 c:FullAccounts 2023-01-01 2023-12-31 13091986 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 13091986 e:PoundSterling 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure
Registered number: 13091986












ASTRAL PROJECTIONS FILM COMPANY LTD.
FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

 
ASTRAL PROJECTIONS FILM COMPANY LTD.
 

COMPANY INFORMATION


Directors
Rachel Craig 
Gideon Georgi Wittenberg 




Registered number
13091986



Registered office
1st Floor Sackville House
143-149 Fenchurch Street

London

EC3M 6BL





 
ASTRAL PROJECTIONS FILM COMPANY LTD.
 

CONTENTS



Page
Balance Sheet
 
1
Statement of Changes in Equity
 
2
Notes to the Financial Statements
 
3 - 4


 
ASTRAL PROJECTIONS FILM COMPANY LTD.
REGISTERED NUMBER: 13091986

BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

Current assets
  

Cash at bank and in hand
  
251,030
294,378

  
251,030
294,378

Creditors: amounts falling due within one year
 4 
(135,285)
(283,794)

Net current assets
  
 
 
115,745
 
 
10,584

Net assets
  
115,745
10,584


Capital and reserves
  

Allotted, called up and fully paid share capital
  
1
1

Profit and loss account
  
115,744
10,583

Equity shareholder's funds
  
115,745
10,584


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 Directors' Report and Statement of Comprehensive Income in accordance with provisions applicable to companies subject to the small companies regime, under section 444 of the Companies Act 2006.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 28 February 2024.




Gideon Georgi Wittenberg
Director

The notes on pages 3 to 4 form part of these financial statements.

Page 1

 
ASTRAL PROJECTIONS FILM COMPANY LTD.
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2023


Called up share capital
Profit and loss account
Total equity

£
£
£


At 1 January 2022
1
4,857
4,858


Comprehensive income for the year

Profit for the year
-
5,726
5,726



At 1 January 2023
1
10,583
10,584


Comprehensive income for the year

Profit for the year
-
105,161
105,161


At 31 December 2023
1
115,744
115,745



The notes on pages 3 to 4 form part of these financial statements.

Page 2

 
ASTRAL PROJECTIONS FILM COMPANY LTD.
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

Astral Projections Film Company Ltd. (company number: 13091986), having its registered office at 1st Floor Sackville House,143-149 Fenchurch Street, London, EC3M 6BL, is a private limited company incorporated in England and Wales.

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 following principal accounting policies have been applied:

  
2.2

Statement of Cash Flows

The company has taken advantage of the exemption in Financial Reporting Standard 102, Section 1A.7 from the requirement to produce a Statement of Cash Flows on the grounds that it is a small company.

 
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. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.4

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 the Statement of Comprehensive Income 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.

Page 3

 
ASTRAL PROJECTIONS FILM COMPANY LTD.
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)

 
2.5

Taxation

Tax is recognised in the Statement of Comprehensive Income 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 corporation 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.

 
2.6

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. 

 
2.7

Creditors

Short-term creditors are measured at the transaction price. 


3.


Employees

The average monthly number of emoployees, including directors, during the year was 3 (2022 - 3).


4.


Creditors: Amounts falling due within one year

2023
2022
£
£

Corporation tax
31,067
2,482

Other creditors
29,392
279,392

Accruals and deferred income
1,675
1,920

Trade creditors
92
-

Other taxation and social security
73,059
-

135,285
283,794



5.


Related party transactions

Included within other creditors is £29,392 (2022: £279,392) owed to the directors of the company.


Page 4