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frs-countries:Scotland 2021-03-01 2022-02-28
Registered number: SC496866
Acutus Productions Limited
Unaudited Financial Statements
For The Year Ended 28 February 2023
Graeme Scott & Co
Chartered Accountants
1A Huntly Terrace
Inverness
IV3 5PS
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: SC496866
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 42,112 47,943
42,112 47,943
CURRENT ASSETS
Debtors 6 56,602 89,154
Cash at bank and in hand 1,234,851 791,825
1,291,453 880,979
Creditors: Amounts Falling Due Within One Year 7 (242,837 ) (197,143 )
NET CURRENT ASSETS (LIABILITIES) 1,048,616 683,836
TOTAL ASSETS LESS CURRENT LIABILITIES 1,090,728 731,779
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 (7,580 ) (6,109 )
NET ASSETS 1,083,148 725,670
CAPITAL AND RESERVES
Called up share capital 9 110 110
Profit and Loss Account 1,083,038 725,560
SHAREHOLDERS' FUNDS 1,083,148 725,670
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For the year ending 28 February 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 A M W Sharp
Director
22/12/2023
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Acutus Productions Limited is a private company, limited by shares, incorporated in Scotland, registered number SC496866 . The registered office is IA Huntly Terrace, Inverness, Inverness-shire, IV3 5PS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland, Section 1A Small Entities, issued by the Financial Reporting Council. They are presented in £ sterling which is the company's functional currency.

These financial statements have been prepared under the historical cost convention in accordance with the accounting policies set out below.


2.2. Turnover
Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business under agreements with film studios and film production companies, excluding Value Added Tax and trade discounts. Turnover from the provision of services is recognised when those services are provided to customers.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Acquired goodwill is written off in equal annual instalments over its estimated economic life of 5 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less accumulated depreciation and 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:
Motor Vehicles 25% reducing balance basis
Fixtures & Fittings 25% reducing balance basis
2.5. Financial Instruments
The following assets and liabilities are classified as financial instruments - trade debtors, trade creditors and directors' loans.

Trade debtors, trade creditors and directors' loans are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

Trade debtors are assessed at the end of each reporting period for objective evidence of impairment. If such evidence is found, an impairment loss is recognised in profit or loss.

2.6. Foreign Currencies
Monetary assets and liabilities denominated in foreign currencies (other than the functional currency of the company, which is sterling) are translated into sterling at the rates of exchange prevailing at the accounting date. Transactions in foreign currencies are recorded at the date of the transactions. All exchange differences are taken to the Profit and Loss account.
2.7. Pensions
The company's contributions to defined pension contribution plans are charged to the profit and loss account in the period to which the contributions relate.
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2.8. Taxation
Taxation represents the sum of tax currently payable and deferred tax.

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 all 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. 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.
2.9. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was  2 (2022: 1)
2 1
4. Intangible Assets
Goodwill
£
Cost
As at 1 March 2022 10,000
As at 28 February 2023 10,000
Amortisation
As at 1 March 2022 10,000
As at 28 February 2023 10,000
Net Book Value
As at 28 February 2023 -
As at 1 March 2022 -
Goodwill arose on transfer of the business of a sole trader to Acutus Productions Limited at date of incorporation on 4 February 2015.
5. Tangible Assets
Motor Vehicles Fixtures & Fittings Total
£ £ £
Cost
As at 1 March 2022 53,408 29,795 83,203
Additions - 9,777 9,777
Disposals - (10,602 ) (10,602 )
As at 28 February 2023 53,408 28,970 82,378
Depreciation
As at 1 March 2022 19,740 15,520 35,260
Provided during the period 8,417 4,215 12,632
Disposals - (7,626 ) (7,626 )
As at 28 February 2023 28,157 12,109 40,266
...CONTINUED
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Net Book Value
As at 28 February 2023 25,251 16,861 42,112
As at 1 March 2022 33,668 14,275 47,943
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 54,309 84,637
Other debtors 2,293 4,517
56,602 89,154
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 101,735 82,081
VAT 73,529 65,571
Other creditors 10,183 7,304
Directors' loan accounts 57,390 42,187
242,837 197,143
8. Deferred Taxation
The provision for deferred tax is made up as follows:
2023 2022
£ £
Other timing differences 7,580 6,109
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 110 110
2023 2022
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1 each 100 100
10 Ordinary A shares of £ 1 each 10 10
110 110
10. Capital Commitments
2023 2022
£ £
At the end of the period 22,668 -
At the end of the period, the company had capital commitments contracted for but not provided in these financial statements
11. Post Balance Sheet Events
A global industry-wide strike affected the film production industry between April and November 2023. Although this affected the company's ability to trade during that period, it will have no lasting impact on the company's performance going forward.
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12. Related Party Transactions
At 28 February 2023, the company owed £57,390 to Directors of the company (2022: £42,187). No interest has been charged to the company in respect of these loans, which are repayable on demand and classified in creditors due within one year. 
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