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Registered Number: 12578041
England and Wales

 

 

 

SINEPHRO RECORDS LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 May 2022

End date: 30 April 2023
Director Clara Joana Virginia Sinephro Cool
Registered Number 12578041
Registered Office OFFICE 2, 24-25
VINE STREET BRIGHTON
BN1 4AG
Accountants Worth Knowing Accountants Ltd
7 Bell Yard
London
WC2A 2JR
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Director's report and financial statements
The director presents his/her/their report and accounts for the year ended 30 April 2023.
Principal activities
Principal activity of the company during the financial year was of reproduction of sound recording, retail sale of music and video recordings in specialised stores, sound recording and music publishing activities, and performing arts.
Director
The director who served the company throughout the year was as follows:
Clara Joana Virginia Sinephro Cool
Statement of director's responsibilities
The director is responsible for preparing the financial statements in accordance with applicable law and regulations.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102 and applicable law). The financial statements are required by law to give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to:
  • select suitable accounting policies and then apply them consistently
  • make judgements and estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.


The director is responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable him to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

On behalf of the board.


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Clara Joana Virginia Sinephro Cool
Director

Date approved: 05 April 2024
2
  2023   2022
    £ £   £ £
Fixed assets   8,897      11,863 
Current assets 9,435      (2,787)  
Creditors: amount falling due within one year (17,422)     (17,305)  
Net current assets   (7,987)     (20,092)
Total assets less current liabilities   910      (8,229)
Net assets   910      (8,229)
 

         
Capital and reserves   910      (8,229)
 
NOTES TO THE ACCOUNTS

General Information
SINEPHRO RECORDS LTD is a private company, limited by shares, registered in England and Wales, registration number 12578041, registration address OFFICE 2, 24-25, VINE STREET BRIGHTON, BN1 4AG.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 25% Reducing Balance
Fixtures and Fittings 25% Reducing Balance
Computer Equipment 25% Reducing Balance
2.

Tangible fixed assets

Cost or valuation Plant and Machinery   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £
At 01 May 2022 12,479    2,088    609    15,176 
Additions      
Disposals      
At 30 April 2023 12,479    2,088    609    15,176 
Depreciation
At 01 May 2022 2,997    247    69    3,313 
Charge for year 2,371    460    135    2,966 
On disposals      
At 30 April 2023 5,368    707    204    6,279 
Net book values
Closing balance as at 30 April 2023 7,111    1,381    405    8,897 
Opening balance as at 01 May 2022 9,482    1,841    540    11,863 


3.

Average number of employees

Average number of employees during the year was 1 (2022 : 0).


For the year ended 30 April 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's Responsibilities:
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.

The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 05 April 2024 and were signed by:


--------------------------------
Clara Joana Virginia Sinephro Cool
Director
3