Caseware UK (AP4) 2023.0.135 2023.0.135 2023-08-312023-08-312022-09-01falseNo description of principal activity22truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 09172134 2022-09-01 2023-08-31 09172134 2021-09-01 2022-08-31 09172134 2023-08-31 09172134 2022-08-31 09172134 c:Director1 2022-09-01 2023-08-31 09172134 d:OfficeEquipment 2022-09-01 2023-08-31 09172134 d:OfficeEquipment 2023-08-31 09172134 d:OfficeEquipment 2022-08-31 09172134 d:OfficeEquipment d:OwnedOrFreeholdAssets 2022-09-01 2023-08-31 09172134 d:CurrentFinancialInstruments 2023-08-31 09172134 d:CurrentFinancialInstruments 2022-08-31 09172134 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 09172134 d:CurrentFinancialInstruments d:WithinOneYear 2022-08-31 09172134 d:ShareCapital 2023-08-31 09172134 d:ShareCapital 2022-08-31 09172134 d:RetainedEarningsAccumulatedLosses 2023-08-31 09172134 d:RetainedEarningsAccumulatedLosses 2022-08-31 09172134 c:OrdinaryShareClass1 2022-09-01 2023-08-31 09172134 c:OrdinaryShareClass1 2023-08-31 09172134 c:FRS102 2022-09-01 2023-08-31 09172134 c:AuditExempt-NoAccountantsReport 2022-09-01 2023-08-31 09172134 c:FullAccounts 2022-09-01 2023-08-31 09172134 c:PrivateLimitedCompanyLtd 2022-09-01 2023-08-31 09172134 d:AcceleratedTaxDepreciationDeferredTax 2023-08-31 09172134 d:AcceleratedTaxDepreciationDeferredTax 2022-08-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 09172134














T & M WHITEHEAD PRODUCTIONS LTD
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED  31 AUGUST 2023

 
T & M WHITEHEAD PRODUCTIONS LTD
 

CONTENTS



Page
Statement of Financial Position
 
1 - 2
Notes to the Financial Statements
 
3 - 6


 
T & M WHITEHEAD PRODUCTIONS LTD
REGISTERED NUMBER:09172134

STATEMENT OF FINANCIAL POSITION
AS AT 31 AUGUST 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
4,354
766

  
4,354
766

Current assets
  

Debtors: amounts falling due within one year
 5 
10,000
4,410

Cash at bank and in hand
  
22,527
33,602

  
32,527
38,012

Creditors: amounts falling due within one year
 6 
(19,926)
(23,012)

Net current assets
  
 
 
12,601
 
 
15,000

Total assets less current liabilities
  
16,955
15,766

Provisions for liabilities
  

Deferred tax
 7 
(828)
(145)

  
 
 
(828)
 
 
(145)

Net assets
  
16,127
15,621


Capital and reserves
  

Called up share capital 
 8 
100
100

Profit and loss account
  
16,027
15,521

  
16,127
15,621


Page 1

 
T & M WHITEHEAD PRODUCTIONS LTD
REGISTERED NUMBER:09172134
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 AUGUST 2023

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 comprehensive income 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: 




T G H Whitehead
Director

Date: 2 March 2024

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
T & M WHITEHEAD PRODUCTIONS LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023

1.


General information

T & M Whitehead Productions Ltd is a limited liability company registered in England and Wales. It's registered office address is at 5 Elstree Gate, Elstree Way,Borehamwood,Hertfordshire WD6 1JD.
The principal activity of the company was that of film art directing. 

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

Turnover

Turnover comprises revenue recognised by the company in respect of services supplied
during the period, exclusive of Value Added Tax and trade discounts.

 
2.3

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, on a reducing balance basis.

Depreciation is provided on the following basis:

Office equipment
-
25% reducing balance

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.

 
2.4

Debtors

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

 
2.5

Creditors

Short term creditors are measured at the transaction price.

Page 3

 
T & M WHITEHEAD PRODUCTIONS LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023

2.Accounting policies (continued)

 
2.6

Government grants

Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income.
Grants of a revenue nature are recognised in the Statement of Comprehensive Income in the same period as the related expenditure.

 
2.7

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.

 
2.8

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. 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 reporting date in the countries where the Company operates and generates income.


3.


Employees

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

Page 4

 
T & M WHITEHEAD PRODUCTIONS LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023

4.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 September 2022
5,394


Additions
5,040



At 31 August 2023

10,434



Depreciation


At 1 September 2022
4,628


Charge for the year on owned assets
1,452



At 31 August 2023

6,080



Net book value



At 31 August 2023
4,354



At 31 August 2022
766


5.


Debtors

2023
2022
£
£


Trade debtors
6,000
2,940

Prepayments and accrued income
4,000
1,470

10,000
4,410


Page 5

 
T & M WHITEHEAD PRODUCTIONS LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023

6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
108
90

Other taxation and social security
16,706
19,559

Other creditors
662
1,088

Accruals and deferred income
2,450
2,275

19,926
23,012



7.


Deferred taxation




2023


£






At beginning of year
(146)


Charged to profit or loss
(682)



At end of year
(828)

The provision for deferred taxation is made up as follows:

2023
2022
£
£


Accelerated capital allowances
(827)
(146)

(827)
(146)


8.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



100 Ordinary shares of £1 each
100
100


 
Page 6