Caseware UK (AP4) 2022.0.179 2022.0.179 2022-12-312022-12-3112022-09-30falseNo description of principal activity0truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 14388731 2022-09-29 14388731 2022-09-30 2022-12-31 14388731 2021-01-01 2022-09-29 14388731 2022-12-31 14388731 c:Director1 2022-09-30 2022-12-31 14388731 d:CurrentFinancialInstruments 2022-12-31 14388731 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 14388731 d:ShareCapital 2022-12-31 14388731 d:RetainedEarningsAccumulatedLosses 2022-12-31 14388731 c:OrdinaryShareClass1 2022-09-30 2022-12-31 14388731 c:OrdinaryShareClass1 2022-12-31 14388731 c:FRS102 2022-09-30 2022-12-31 14388731 c:AuditExempt-NoAccountantsReport 2022-09-30 2022-12-31 14388731 c:FullAccounts 2022-09-30 2022-12-31 14388731 c:PrivateLimitedCompanyLtd 2022-09-30 2022-12-31 14388731 6 2022-09-30 2022-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 14388731









KATER GORDON PRODUCTIONS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 DECEMBER 2022

 
KATER GORDON PRODUCTIONS LIMITED
REGISTERED NUMBER: 14388731

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2022

2022
Note
£

  

Current assets
  

Current asset investments
 5 
154,333

Cash at bank and in hand
  
58,769

  
213,102

Creditors: amounts falling due within one year
 6 
(213,633)

Net current (liabilities)/assets
  
 
 
(531)

Total assets less current liabilities
  
(531)

  

Net (liabilities)/assets
  
(531)


Capital and reserves
  

Called up share capital 
 7 
2

Profit and loss account
  
(533)

  
(531)


The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 26 February 2024.




K G Cuervo
Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
KATER GORDON PRODUCTIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2022

1.


General information

Kater Gordon Productions Limited is a private limited company registered in England and Wales. The address of its registered office address is 124 Finchley Road, London, NW3 5JS. 
The company was incorporated on the 30 September 2022 and began trading on this date.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Going concern

The company is showing net liabilities, at the reporting date. In order to continue trading it is dependent on the continued financial support of its shareholder and director, K G Cuervo who has confirmed her intention to continue to support the company for the foreseeable future.
On this basis, the director considers it appropriate to prepare the financial statements on the going concern basis. The financial statements do not include any adjustments that would result in the withdrawal of the aforementioned support.

 
2.3

Functional and presentation currency

The Company's functional and presentational currency is GBP.

 
2.4

Revenue

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Turnover comprises revenue recognised by the company in respect of producer fees, profit shares and royalties exclusive of Value Added Tax.

 
2.5

Investment in theatre productions

Investment in theatre productions are carried forward at the lower of cost and estimated net realisable value.

 
2.6

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Page 2

 
KATER GORDON PRODUCTIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2022

3.


Judgments in applying accounting policies and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the reporting date and the amounts reported for revenues and expenses during the period. However, the nature of estimation means that actual outcomes could differ from those estimates.
.
Accruals
The company makes an estimate of accruals at the period end based on invoices received after the reporting date and work undertaken which has not been invoiced based on quotations or estimates of amounts that may be due for payment.
Impairment of investment in theatre productions
The company makes an estimate of the recoverable value of the investment in theatre productions at the reporting date. Investment in theatre productions are impaired if the investment value exceeds the net realisable value.


4.


Employees

The average monthly number of employees, including directors, during the period was 1.


5.


Current asset investments

2022
£

Investment in theatre productions
154,333



6.


Creditors: Amounts falling due within one year

2022
£

Other creditors
211,633

Accruals and deferred income
2,000

213,633


Page 3

 
KATER GORDON PRODUCTIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2022

7.


Share capital

2022
£
Allotted, called up and fully paid


2 Ordinary shares of £1.00 each
2


On Incorporation, the company allotted 2 ordinary shares of £1 each for cash at par.


8.


Related party transactions

At the reporting date the company owed £211,633 to K G Cuervo, the director, which is included in other creditors. The balance was provided interest free and is repayable on demand.
The company has not entered into any other transactions with related parties that are material and that have not been concluded under normal market conditions.

 
Page 4