Caseware UK (AP4) 2022.0.179 2022.0.179 2023-03-312023-03-312022-04-01falseNo description of principal activity44truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 08458883 2022-04-01 2023-03-31 08458883 2021-04-01 2022-03-31 08458883 2023-03-31 08458883 2022-03-31 08458883 c:Director1 2022-04-01 2023-03-31 08458883 d:CurrentFinancialInstruments 2023-03-31 08458883 d:CurrentFinancialInstruments 2022-03-31 08458883 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 08458883 d:CurrentFinancialInstruments d:WithinOneYear 2022-03-31 08458883 d:ShareCapital 2023-03-31 08458883 d:ShareCapital 2022-03-31 08458883 d:SharePremium 2023-03-31 08458883 d:SharePremium 2022-03-31 08458883 d:RetainedEarningsAccumulatedLosses 2023-03-31 08458883 d:RetainedEarningsAccumulatedLosses 2022-03-31 08458883 c:FRS102 2022-04-01 2023-03-31 08458883 c:AuditExempt-NoAccountantsReport 2022-04-01 2023-03-31 08458883 c:FullAccounts 2022-04-01 2023-03-31 08458883 c:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 08458883 2 2022-04-01 2023-03-31 iso4217:GBP xbrli:pure

Registered number: 08458883









ELEANOR LLOYD THEATRICAL PRODUCTIONS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2023

 
ELEANOR LLOYD THEATRICAL PRODUCTIONS LIMITED
REGISTERED NUMBER: 08458883

BALANCE SHEET
AS AT 31 MARCH 2023

2023
2022
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
272,957
146,683

Cash at bank and in hand
  
726,803
666,497

  
999,760
813,180

Creditors: amounts falling due within one year
 5 
(201,450)
(232,088)

Net current assets
  
 
 
798,310
 
 
581,092

Total assets less current liabilities
  
798,310
581,092

  

Net assets
  
798,310
581,092


Capital and reserves
  

Called up share capital 
  
200
200

Share premium account
  
99,900
99,900

Profit and loss account
  
698,210
480,992

  
798,310
581,092


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 income and retained earnings 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 on 14 March 2024.




E Lloyd
Director

The notes on pages 2 to 4 form part of these financial statements.
Page 1

 
ELEANOR LLOYD THEATRICAL PRODUCTIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

1.


General information

Eleanor Lloyd Theatrical Productions Limited is a private limited company limited by shares and incorporated in England. The address of the registered office is 124 Finchley Road, London NW3 5JS.

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

Revenue

Revenue comprises of general management fees and royalties received and is recognised in the statement of income and retained earnings in the period in which the services are provided.

 
2.3

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 income and retained earnings in the same period as the related expenditure.

 
2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.5

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 profit or loss 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 2

 
ELEANOR LLOYD THEATRICAL PRODUCTIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

2.Accounting policies (continued)

 
2.6

Taxation

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 balance sheet date in the countries where the Company operates and generates income.

 
2.7

Debtors

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

 
2.8

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.

 
2.9

Creditors

Short term creditors are measured at the transaction price.

 
2.10

Financial instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.

 
2.11

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.


3.


Employees

The average monthly number of employees, including directors, during the year was 4 (2022 - 4).

Page 3

 
ELEANOR LLOYD THEATRICAL PRODUCTIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

4.


Debtors

2023
2022
£
£


Trade debtors
5,629
6,272

Other debtors
267,328
140,411

272,957
146,683



5.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
60,463
30,812

Corporation tax
50,420
32,564

Other taxation and social security
16,105
10,231

Other creditors
57,102
141,121

Accruals and deferred income
17,360
17,360

201,450
232,088


 
Page 4