Caseware UK (AP4) 2022.0.179 2022.0.179 2023-03-312023-03-312022-04-01falseThe principal activity of the company continued to be that of performing arts.33falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 01613475 2022-04-01 2023-03-31 01613475 2021-04-01 2022-03-31 01613475 2023-03-31 01613475 2022-03-31 01613475 c:Director1 2022-04-01 2023-03-31 01613475 d:PlantMachinery 2022-04-01 2023-03-31 01613475 d:PlantMachinery 2023-03-31 01613475 d:PlantMachinery 2022-03-31 01613475 d:PlantMachinery d:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 01613475 d:CurrentFinancialInstruments 2023-03-31 01613475 d:CurrentFinancialInstruments 2022-03-31 01613475 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 01613475 d:CurrentFinancialInstruments d:WithinOneYear 2022-03-31 01613475 d:ShareCapital 2023-03-31 01613475 d:ShareCapital 2022-03-31 01613475 d:SharePremium 2023-03-31 01613475 d:SharePremium 2022-03-31 01613475 d:RetainedEarningsAccumulatedLosses 2023-03-31 01613475 d:RetainedEarningsAccumulatedLosses 2022-03-31 01613475 c:OrdinaryShareClass1 2022-04-01 2023-03-31 01613475 c:OrdinaryShareClass1 2023-03-31 01613475 c:OrdinaryShareClass1 2022-03-31 01613475 c:FRS102 2022-04-01 2023-03-31 01613475 c:AuditExempt-NoAccountantsReport 2022-04-01 2023-03-31 01613475 c:FullAccounts 2022-04-01 2023-03-31 01613475 c:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 01613475 6 2022-04-01 2023-03-31 01613475 e:PoundSterling 2022-04-01 2023-03-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 01613475














CLASSICBERRY LIMITED

 
UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

 
CLASSICBERRY LIMITED
REGISTERED NUMBER:01613475

BALANCE SHEET
AS AT 31 MARCH 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
5,587
10,820

Investments
 5 
100
100

  
5,687
10,920

Current assets
  

Debtors: amounts falling due within one year
 6 
2,651,640
1,366,160

Cash at bank
 7 
10,925,109
8,772,998

  
13,576,749
10,139,158

Creditors: amounts falling due within one year
 8 
(652,511)
(511,817)

Net current assets
  
 
 
12,924,238
 
 
9,627,341

Total assets less current liabilities
  
12,929,925
9,638,261

  

Net assets
  
12,929,925
9,638,261


Capital and reserves
  

Called up share capital 
 9 
100
100

Share premium account
  
104,361
104,361

Profit and loss account
  
12,825,464
9,533,800

  
12,929,925
9,638,261


Page 1

 
CLASSICBERRY LIMITED
REGISTERED NUMBER:01613475
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2023

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 profit and loss account 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: 




J P Page
Director

Date: 20 December 2023

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
CLASSICBERRY LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

1.


General information

Classicberry Limited is a private company, limited by shares, registered in England and Wales, registration number 01613475. The registered office address is Elsley Court, 20-22 Great Titchfield Street, London, W1W 8BE.

The principal activity of the company continued to be that of performing arts. 

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 the Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

 
2.2

Foreign currency translation

Functional and presentation currency

The company's functional and presentational currency is pound sterling.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each year end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses that relate to borrowings and cash are presented in the profit and loss account within 'administration expenses'. All other foreign exchange gains and losses are presented in profit or loss.

 
2.3

Turnover

Turnover 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. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Turnover from performing arts is recognised when it is probable the company will receive the rights to the consideration due under the contract.
Royalties receivable are recognised at the year end date by the company.
Merchandise income is recognised when the significant risks and rewards of ownership have been transferred to the buyer.

Page 3

 
CLASSICBERRY LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

2.Accounting policies (continued)

 
2.4

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. 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 corporation 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.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

 
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.

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:

Plant and machinery
-
20%
Straight-line

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

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment. 
 
 
2.8

Cash

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. 

Page 4

 
CLASSICBERRY LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

2.Accounting policies (continued)

 
2.9

 Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2022 - 3).


4.


Tangible fixed assets





Plant and machinery

£



Cost 


At 1 April 2022
214,308



At 31 March 2023

214,308



Depreciation


At 1 April 2022
203,488


Charge for the year
5,233



At 31 March 2023

208,721



Net book value



At 31 March 2023
5,587



At 31 March 2022
10,820


5.


Fixed asset investments





Investments in a subsidiary company

£



Cost 


At 1 April 2022
100



At 31 March 2023
100




Page 5

 
CLASSICBERRY LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

6.


Debtors

2023
2022
£
£


Trade debtors
1,740,713
607,177

Amounts owed by connected companies
910,707
746,091

Other debtors
-
12,892

Deferred taxation
220
-

2,651,640
1,366,160



7.


Cash

2023
2022
£
£

Cash at bank
10,925,109
8,772,998



8.


Creditors: amounts falling due within one year

2023
2022
£
£

Trade creditors
27,990
76,970

Corporation tax
276,661
109,687

Other taxation and social security
292,641
223,879

Other creditors
13,808
2,384

Accruals and deferred income
41,411
98,897

652,511
511,817



9.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



100 (2022 - 100) ordinary shares of £1.00 each
100
100

All shares have equal voting rights,equal rights to dividends and equal rights on a liquidation.
 
 
Page 6