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Registered number: 07597019
Soft-Focus Productions Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 April 2023
Unaudited Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 07597019
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 5,824 6,543
5,824 6,543
CURRENT ASSETS
Debtors 14,273 9,705
Cash at bank and in hand 238 13,232
14,511 22,937
Creditors: Amounts Falling Due Within One Year (16,281 ) (21,484 )
NET CURRENT ASSETS (LIABILITIES) (1,770 ) 1,453
TOTAL ASSETS LESS CURRENT LIABILITIES 4,054 7,996
Creditors: Amounts Falling Due After More Than One Year (3,151 ) (4,663 )
NET ASSETS 903 3,333
CAPITAL AND RESERVES
Called up share capital 5 2 2
Profit and Loss Account 901 3,331
SHAREHOLDERS' FUNDS 903 3,333
Page 1
Page 2
For the year ending 30 April 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 April 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
E Sanchez
Director
19 January 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Soft-Focus Productions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07597019 . The registered office is The Georgian House Suite 3, Saltisford, Warwick, Warwickshire, CV34 4TR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 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.

2.3. 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 25% on cost
Fixtures & Fittings 20% on cost
Computer Equipment 33% on cost
2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
Page 3
Page 4
4. Tangible Assets
Total
£
Cost
As at 1 May 2022 27,436
Additions 3,870
As at 30 April 2023 31,306
Depreciation
As at 1 May 2022 20,893
Provided during the period 4,589
As at 30 April 2023 25,482
Net Book Value
As at 30 April 2023 5,824
As at 1 May 2022 6,543
5. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
Page 4