Caseware UK (AP4) 2022.0.179 2022.0.179 2023-09-302023-09-30false2022-10-01No description of principal activity11falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 10379838 2022-10-01 2023-09-30 10379838 2021-10-01 2022-09-30 10379838 2023-09-30 10379838 2022-09-30 10379838 c:Director1 2022-10-01 2023-09-30 10379838 d:MotorVehicles 2022-10-01 2023-09-30 10379838 d:MotorVehicles 2023-09-30 10379838 d:MotorVehicles 2022-09-30 10379838 d:MotorVehicles d:OwnedOrFreeholdAssets 2022-10-01 2023-09-30 10379838 d:ComputerEquipment 2022-10-01 2023-09-30 10379838 d:ComputerEquipment 2023-09-30 10379838 d:ComputerEquipment 2022-09-30 10379838 d:ComputerEquipment d:OwnedOrFreeholdAssets 2022-10-01 2023-09-30 10379838 d:OwnedOrFreeholdAssets 2022-10-01 2023-09-30 10379838 d:Non-currentFinancialInstruments 2023-09-30 10379838 d:Non-currentFinancialInstruments 2022-09-30 10379838 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 10379838 d:CurrentFinancialInstruments d:WithinOneYear 2022-09-30 10379838 d:Non-currentFinancialInstruments d:AfterOneYear 2023-09-30 10379838 d:Non-currentFinancialInstruments d:AfterOneYear 2022-09-30 10379838 d:ShareCapital 2023-09-30 10379838 d:ShareCapital 2022-09-30 10379838 d:RetainedEarningsAccumulatedLosses 2023-09-30 10379838 d:RetainedEarningsAccumulatedLosses 2022-09-30 10379838 c:FRS102 2022-10-01 2023-09-30 10379838 c:AuditExempt-NoAccountantsReport 2022-10-01 2023-09-30 10379838 c:FullAccounts 2022-10-01 2023-09-30 10379838 c:PrivateLimitedCompanyLtd 2022-10-01 2023-09-30 iso4217:GBP xbrli:pure
Company registration number: 10379838







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 SEPTEMBER 2023


GINGER BEER PRODUCTIONS LIMITED






































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GINGER BEER PRODUCTIONS LIMITED
REGISTERED NUMBER:10379838



STATEMENT OF FINANCIAL POSITION
AS AT 30 SEPTEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
32,379
4,585

  
32,379
4,585

Current assets
  

Debtors
  
916
14,490

Cash at bank and in hand
  
15,388
20,102

  
16,304
34,592

Creditors: amounts falling due within one year
  
(8,872)
(16,686)

Net current assets
  
 
 
7,432
 
 
17,906

Total assets less current liabilities
  
39,811
22,491

Creditors: amounts falling due after more than one year
  
(17,541)
-

  

Net assets
  
22,270
22,491


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
22,170
22,391

  
22,270
22,491


Page 1

 


GINGER BEER PRODUCTIONS LIMITED
REGISTERED NUMBER:10379838


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 SEPTEMBER 2023

The director considers 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 director acknowledges her 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 by: 




................................................
A L Harvey
Director

Date: 18 March 2024

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 


GINGER BEER PRODUCTIONS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

1.


General information

Ginger Beer Productions Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
The presentation currency of the financial statements is the Pound Sterling (£).

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 is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.4

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 reporting date in the countries where the Company operates and generates income.

 
2.5

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.

Page 3

 


GINGER BEER PRODUCTIONS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

2.Accounting policies (continued)


2.5
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Computer equipment
-
25%

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.

 
2.6

Financial instruments

Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2022 - 1).


4.


Tangible fixed assets





Motor vehicles
Computer equipment
Total

£
£
£



Cost or valuation


At 1 October 2022
-
11,683
11,683


Additions
32,040
-
32,040



At 30 September 2023

32,040
11,683
43,723



Depreciation


At 1 October 2022
-
7,098
7,098


Charge for the year on owned assets
2,003
2,243
4,246



At 30 September 2023

2,003
9,341
11,344



Net book value



At 30 September 2023
30,037
2,342
32,379



At 30 September 2022
-
4,585
4,585

Page 4

 


GINGER BEER PRODUCTIONS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

5.


Creditors: Amounts falling due after more than one year

2023
2022
£
£

Other loans
17,541
-

17,541
-



6.


Related party transactions

During the year, transactions of £106 increased the amount owed to the director by the company (2022 - £20 decrease). This loan is free of interest and repayable on demand.

 
Page 5