2022-06-012023-05-312023-05-31false09103041ANALOGUE IMAGE 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ANALOGUE IMAGE LIMITED

Registered Number
09103041
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2023

ANALOGUE IMAGE LIMITED
Company Information
for the year from 1 June 2022 to 31 May 2023

Director

Mr Edmund Hugh Ward

Registered Address

12 Tentercroft Street
Lincoln
LN5 7DB

Place of Business

Unit 10, Kingfisher Place

Clarendon Road

London

N22 6XF


Registered Number

09103041 (England and Wales)
ANALOGUE IMAGE LIMITED
Balance Sheet as at
31 May 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets7242,019192,462
242,019192,462
Current assets
Stocks847,67130,000
Debtors97,28712,578
Cash at bank and on hand56,942115,670
111,900158,248
Creditors amounts falling due within one year10(147,265)(130,625)
Net current assets (liabilities)(35,365)27,623
Total assets less current liabilities206,654220,085
Creditors amounts falling due after one year11(102,677)(74,425)
Provisions for liabilities12(54,314)(30,830)
Net assets49,663114,830
Capital and reserves
Called up share capital11
Profit and loss account49,662114,829
Shareholders' funds49,663114,830
The financial statements were approved and authorised for issue by the Director on 7 December 2023, and are signed on its behalf by:
Mr Edmund Hugh Ward
Director
Registered Company No. 09103041
ANALOGUE IMAGE LIMITED
Notes to the Financial Statements
for the year ended 31 May 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Principal activities
The principal activity of the company is photographic and motion picture activities.
4.Basis of measurement used in financial statements
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
5.Accounting policies
Turnover policy
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.
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows: Plant and other equipment - varying rates to write off assets over expected useful life Motor vehicles - 25 % written down value Furniture and equipment - varying rates to write off assets over expected useful life
Stocks policy
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Taxation policy
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Leases policy
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
6.Employee information

20232022
Average number of employees during the year54
7.Property, plant and equipment

Land & buildings

Plant & machinery

Vehicles

Office Equipment

Total

£££££
Cost or valuation
At 01 June 2215,432187,93835,00014,610252,980
Additions5,49764,828-7,18377,508
At 31 May 2320,929252,76635,00021,793330,488
Depreciation and impairment
At 01 June 2227756,8387292,67460,518
Charge for year39517,1648,5681,82427,951
At 31 May 2367274,0029,2974,49888,469
Net book value
At 31 May 2320,257178,76425,70317,295242,019
At 31 May 2215,155131,10034,27111,936192,462
8.Stocks

2023

2022

££
Raw materials and consumables39,98030,000
Work in progress7,691-
Total47,67130,000
9.Debtors

2023

2022

££
Trade debtors / trade receivables5,9711,883
Other debtors1,31610,695
Total7,28712,578
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
10.Creditors within one year

2023

2022

££
Trade creditors / trade payables19,43719,109
Bank borrowings and overdrafts81,65547,792
Taxation and social security43,92155,116
Other creditors1,4017,758
Accrued liabilities and deferred income851850
Total147,265130,625
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
11.Creditors after one year

2023

2022

££
Bank borrowings and overdrafts102,67774,425
Total102,67774,425
12.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)54,31430,830
Total54,31430,830