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REGISTERED NUMBER: 10747377 (England and Wales)












Report of the Director and

Unaudited Financial Statements

for the Year Ended 31 May 2023

for

Itchy Fish Productions Limited

Itchy Fish Productions Limited (Registered number: 10747377)






Contents of the Financial Statements
for the Year Ended 31 May 2023




Page

Company Information 1

Report of the Director 2

Income Statement 3

Balance Sheet 4

Notes to the Financial Statements 5


Itchy Fish Productions Limited

Company Information
for the Year Ended 31 May 2023







DIRECTOR: A J Herbert





REGISTERED OFFICE: Quinta Almera
Quinta das Oliveras
Calicas - Meia Praia
Lagos 8600-304
Faro





REGISTERED NUMBER: 10747377 (England and Wales)





ACCOUNTANTS: Peter Hodgson & Co.
Chartered Accountants
Shadwell House
65 Lower Green Road
Tunbridge Wells
Kent
TN4 8TW

Itchy Fish Productions Limited (Registered number: 10747377)

Report of the Director
for the Year Ended 31 May 2023

The director presents his report with the financial statements of the company for the year ended 31 May 2023.

PRINCIPAL ACTIVITY
The principal activity of the company in the year under review was that of motion picture production activities.

DIRECTOR
A J Herbert held office during the whole of the period from 1 June 2022 to the date of this report.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:





A J Herbert - Director


22 February 2024

Itchy Fish Productions Limited (Registered number: 10747377)

Income Statement
for the Year Ended 31 May 2023

2023 2022
Notes £    £   

TURNOVER - 5,466

Administrative expenses 5,830 4,615
OPERATING (LOSS)/PROFIT and
(LOSS)/PROFIT BEFORE TAXATION (5,830 ) 851

Tax on (loss)/profit 5 - -
(LOSS)/PROFIT FOR THE FINANCIAL
YEAR

(5,830

)

851

Itchy Fish Productions Limited (Registered number: 10747377)

Balance Sheet
31 May 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 6 1,361 1,814

CREDITORS
Amounts falling due within one year 7 12,242 6,865
NET CURRENT LIABILITIES (12,242 ) (6,865 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(10,881

)

(5,051

)

CAPITAL AND RESERVES
Called up share capital 8 1 1
Retained earnings 9 (10,882 ) (5,052 )
SHAREHOLDERS' FUNDS (10,881 ) (5,051 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 22 February 2024 and were signed by:





A J Herbert - Director


Itchy Fish Productions Limited (Registered number: 10747377)

Notes to the Financial Statements
for the Year Ended 31 May 2023

1. STATUTORY INFORMATION

Itchy Fish Productions Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Significant judgements and estimates
There are no significant judgements or estimates pertaining to these accounts.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Functional currency
The functional currency used by the company is £ Sterling.

Financial instruments
Basic financial instruments comprising debtors, bank and cash balances are recorded at fair value.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

Itchy Fish Productions Limited (Registered number: 10747377)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2023

4. OPERATING (LOSS)/PROFIT

The operating loss (2022 - operating profit) is stated after charging:

2023 2022
£    £   
Depreciation - owned assets 453 605

5. TAXATION

Analysis of the tax charge
No liability to UK corporation tax arose for the year ended 31 May 2023 nor for the year ended 31 May 2022.

6. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 June 2022
and 31 May 2023 2,765
DEPRECIATION
At 1 June 2022 951
Charge for year 453
At 31 May 2023 1,404
NET BOOK VALUE
At 31 May 2023 1,361
At 31 May 2022 1,814

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Directors' current accounts 11,692 6,364
Accrued expenses 550 501
12,242 6,865

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
1 Ordinary £1 1 1

Itchy Fish Productions Limited (Registered number: 10747377)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2023

9. RESERVES
Retained
earnings
£   

At 1 June 2022 (5,052 )
Deficit for the year (5,830 )
At 31 May 2023 (10,882 )