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Registered number: 09601800
Manchester Animation Festival Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2023
Accountancy Extra
33 Harrison Road
Halifax
HX1 2AF
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2
Page 1
Balance Sheet
Registered number: 09601800
2023 2022
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 7,148 6,805
Cash at bank and in hand 3,684 3,387
10,832 10,192
Creditors: Amounts Falling Due Within One Year 5 (25,420 ) (18,841 )
NET CURRENT ASSETS (LIABILITIES) (14,588 ) (8,649 )
TOTAL ASSETS LESS CURRENT LIABILITIES (14,588 ) (8,649 )
NET LIABILITIES (14,588 ) (8,649 )
Income and Expenditure Account (14,588 ) (8,649 )
MEMBERS' FUNDS (14,588) (8,649)
For the year ending 31 May 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 Income and Expenditure Account.
On behalf of the board
Mr William Robert Lawrence
Director
01/02/2024
The notes on page 2 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Manchester Animation Festival Ltd is a private company, limited by guarantee, incorporated in England & Wales, registered number 09601800 . The registered office is Fletchers Mill, Dean Clough Mills, Halifax, England, HX3 5AF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 5)
2 5
4. Debtors
2023 2022
£ £
Due within one year
Trade debtors 5,400 5,400
Prepayments and accrued income 586 241
VAT 1,162 1,164
7,148 6,805
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 1,483 5,282
Bank loans and overdrafts 665 315
Other taxes and social security 5,029 4,658
Other creditors 243 243
Pensions payable 204 726
Directors' loan accounts 17,796 7,617
25,420 18,841
6. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 2