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2021-10-01 2022-09-30 08700136 frs-core:CurrentFinancialInstruments 9 2022-09-30 08700136 frs-core:Non-currentFinancialInstruments 9 2022-09-30 08700136 10 2021-10-01 2022-09-30 08700136 frs-core:CurrentFinancialInstruments 10 2022-09-30 08700136 frs-core:Non-currentFinancialInstruments 10 2022-09-30 08700136 11 2021-10-01 2022-09-30 08700136 frs-core:CurrentFinancialInstruments 11 2022-09-30 08700136 frs-core:Non-currentFinancialInstruments 11 2022-09-30 08700136 12 2021-10-01 2022-09-30 08700136 frs-core:CurrentFinancialInstruments 12 2022-09-30 08700136 frs-core:Non-currentFinancialInstruments 12 2022-09-30 08700136 13 2021-10-01 2022-09-30 08700136 frs-core:CurrentFinancialInstruments 13 2022-09-30 08700136 frs-core:Non-currentFinancialInstruments 13 2022-09-30 08700136 14 2021-10-01 2022-09-30 08700136 frs-core:CurrentFinancialInstruments 14 2022-09-30 08700136 frs-core:Non-currentFinancialInstruments 14 2022-09-30 08700136 15 2021-10-01 2022-09-30 08700136 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2022-09-30 08700136 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-10-01 2022-09-30 08700136 1 2021-10-01 2022-09-30 08700136 frs-countries:EnglandWales 2021-10-01 2022-09-30
Registered number: 08700136
Masque Studio Limited
Unaudited Financial Statements
For The Year Ended 30 September 2023
LPTA Limited
Chartered Certified Accountants
Priory Place Priory Road
Tiptree
Colchester
Essex
CO5 0QE
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08700136
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,439 4,298
3,439 4,298
CURRENT ASSETS
Debtors 5 1,150 1,411
Cash at bank and in hand 7,990 10,055
9,140 11,466
Creditors: Amounts Falling Due Within One Year 6 (5,911 ) (3,025 )
NET CURRENT ASSETS (LIABILITIES) 3,229 8,441
TOTAL ASSETS LESS CURRENT LIABILITIES 6,668 12,739
PROVISIONS FOR LIABILITIES
Deferred Taxation (184 ) (347 )
NET ASSETS 6,484 12,392
CAPITAL AND RESERVES
Called up share capital 7 220 220
Profit and Loss Account 6,264 12,172
SHAREHOLDERS' FUNDS 6,484 12,392
Page 1
Page 2
For the year ending 30 September 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 Mark Wilkinson
Director
Mrs Julie Wilkinson
Director
12th January 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Masque Studio Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08700136 . The registered office is 27 Fen Street, Nayland, Colchester, CO6 4HT.
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 Financial Reporting Standard for Smaller Entities (effective April 2008).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 20% Reducing Balance Basis
Computer Equipment 20% Reducing Balance Basis
2.4. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.5. 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: 2)
2 2
Page 3
Page 4
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 October 2022 13,123
As at 30 September 2023 13,123
Depreciation
As at 1 October 2022 8,825
Provided during the period 859
As at 30 September 2023 9,684
Net Book Value
As at 30 September 2023 3,439
As at 1 October 2022 4,298
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 1,150 1,411
1,150 1,411
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 2,882 986
VAT 1,918 64
Accruals and deferred income 795 795
Directors' loan accounts 316 1,180
5,911 3,025
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 220 220
8. Directors Advances, Credits and Guarantees
Dividends paid to directors
Page 4
Page 5
9. Dividends
2023 2022
£ £
On equity shares:
Final dividend paid 17,500 4,000
17,500 4,000
10. Controlling Party
The company's controlling party is Mr & Mrs Wilkinson by virtue of his ownership of (90.9)% of the issued share capital in the company.
Page 5