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Registered number: 05753761
NATIVE MULTIMEDIA LTD
Unaudited Financial Statements
For The Year Ended 31 December 2023
Shaikh & Co Ltd
Registered Auditors and Chartered Certified Accountants
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05753761
2023
Notes £ £
FIXED ASSETS
Intangible Assets 4 75,500
Tangible Assets 5 9,508
85,008
CURRENT ASSETS
Debtors 6 21,741
Cash at bank and in hand 18,667
40,408
Creditors: Amounts Falling Due Within One Year 7 (83,105 )
NET CURRENT ASSETS (LIABILITIES) (42,697 )
TOTAL ASSETS LESS CURRENT LIABILITIES 42,311
Creditors: Amounts Falling Due After More Than One Year 8 (9,535 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,520 )
NET ASSETS 30,256
CAPITAL AND RESERVES
Called up share capital 9 11
Profit and Loss Account 30,245
SHAREHOLDERS' FUNDS 30,256
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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
Mr Michael Davies
Director
03/04/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
NATIVE MULTIMEDIA LTD is a private company, limited by shares, incorporated in England & Wales, registered number 05753761 . The registered office is Cottage Offices, Buckfast Abbey, Buckfast, Devon, England, TQ11 0EE.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are .... It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. 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 Reducing Balance Method
Computer Equipment Straight Line Method
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. 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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 2
2
4. Intangible Assets
Other
£
Cost
As at 1 January 2023 75,500
As at 31 December 2023 75,500
Net Book Value
As at 31 December 2023 75,500
As at 1 January 2023 75,500
5. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 January 2023 9,452 72,384 81,836
As at 31 December 2023 9,452 72,384 81,836
Depreciation
As at 1 January 2023 - - -
Provided during the period 4,550 67,778 72,328
As at 31 December 2023 4,550 67,778 72,328
Net Book Value
As at 31 December 2023 4,902 4,606 9,508
As at 1 January 2023 9,452 72,384 81,836
6. Debtors
2023
£
Due within one year
Trade debtors 21,481
Prepayments and accrued income 87
Other debtors 10
Net wages 163
21,741
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7. Creditors: Amounts Falling Due Within One Year
2023
£
Trade creditors 6,524
Bank loans and overdrafts 4,733
Corporation tax 16,034
Other taxes and social security 156
VAT 9,325
Provision for remedial cost 19,140
Accruals and deferred income 25,845
Directors' loan accounts 1,348
83,105
8. Creditors: Amounts Falling Due After More Than One Year
2023
£
Bank loans 9,535
9,535
9. Share Capital
2023
£
Allotted, Called up and fully paid 11
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2023 Amounts advanced Amounts repaid Amounts written off As at 31 December 2023
£ £ £ £ £
Mr Michael Davies (4,617 ) (73,174 ) 78,464 - (673 )
Miss Carol Davies (4,616 ) (73,174 ) 78,464 - (674 )
The above loan is unsecured, interest free and repayable on demand.
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