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Registered number: 08823707
Andrew Gill Motion Graphics Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
LK & Associates Limited
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 08823707
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 5,887 4,596
5,887 4,596
CURRENT ASSETS
Debtors 5 5,676 21,773
Cash at bank and in hand 23,494 13,307
29,170 35,080
Creditors: Amounts Falling Due Within One Year 6 (23,829 ) (15,271 )
NET CURRENT ASSETS (LIABILITIES) 5,341 19,809
TOTAL ASSETS LESS CURRENT LIABILITIES 11,228 24,405
NET ASSETS 11,228 24,405
CAPITAL AND RESERVES
Called up share capital 7 10 10
Profit and Loss Account 11,218 24,395
SHAREHOLDERS' FUNDS 11,228 24,405
Page 1
Page 2
For the year 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
A G Gill
Director
08/03/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Andrew Gill Motion Graphics Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08823707 . The registered office is 2A High Street, Thames Ditton, Surrey, KT7 0RY.
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. 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.
2.3. 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:
Plant & Machinery 25% on reducing balance
Fixtures & Fittings 33% on reducing balance
Computer Equipment 25% on reducing balance
2.4. Leasing and Hire Purchase Contracts
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2023 1,483 139 14,806 16,428
Additions 175 - 2,393 2,568
As at 31 December 2023 1,658 139 17,199 18,996
Depreciation
As at 1 January 2023 1,332 54 10,446 11,832
Provided during the period 59 21 1,197 1,277
As at 31 December 2023 1,391 75 11,643 13,109
Net Book Value
As at 31 December 2023 267 64 5,556 5,887
As at 1 January 2023 151 85 4,360 4,596
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 2,035 13,076
Prepayments and accrued income 3,641 8,376
Directors' loan accounts - 321
5,676 21,773
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 1,118 543
Corporation tax 12,222 5,952
VAT 5,835 7,576
Other creditors 3,226 -
Accruals and deferred income 1,260 1,200
Directors' loan accounts 168 -
23,829 15,271
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 10 10
Page 4