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Registered number: 12266133
Red Subject Limited
Unaudited Financial Statements
For The Year Ended 31 October 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12266133
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 909 1,071
909 1,071
CURRENT ASSETS
Debtors 5 290,708 227,752
Cash at bank and in hand 31,188 39,302
321,896 267,054
Creditors: Amounts Falling Due Within One Year 6 (58,366 ) (80,133 )
NET CURRENT ASSETS (LIABILITIES) 263,530 186,921
TOTAL ASSETS LESS CURRENT LIABILITIES 264,439 187,992
NET ASSETS 264,439 187,992
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 264,438 187,991
SHAREHOLDERS' FUNDS 264,439 187,992
Page 1
Page 2
For the year ending 31 October 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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
Ms Yoyovwi Ejoh
Director
28th February 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Red Subject Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12266133 . The registered office is 71-75 Shelton Street, Covent Garden, London, WC2H 9JQ.
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.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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 25% Reducing Balance
Computer Equipment 33% Straight Line
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
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4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 November 2022 - 4,145 4,145
Additions 499 - 499
As at 31 October 2023 499 4,145 4,644
Depreciation
As at 1 November 2022 - 3,074 3,074
Provided during the period 125 536 661
As at 31 October 2023 125 3,610 3,735
Net Book Value
As at 31 October 2023 374 535 909
As at 1 November 2022 - 1,071 1,071
5. Debtors
2023 2022
£ £
Due within one year
Other debtors 290,708 227,752
290,708 227,752
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 38,227 40,626
VAT 8,564 19,452
Director's loan account 11,575 20,055
58,366 80,133
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
8. Related Party Transactions
Red Plot Limited
Associated Company
At the date of the balance sheet £290,708 (2022: £204,212) was due from Red Plot Limited, a company incorporated in England and Wales registered number 14014958. During the year the director of Red Plot Limited, Yoyovwi Ejoh, is also a director of Red Subject Limited.
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