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Registered Number: 08687169
England and Wales

 

 

 

BEN WALTON FILMS LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 October 2022

End date: 30 September 2023
Accountant’s report
You consider that the company is exempt from an audit for the year ended 30 September 2023 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
LJ Accountancy Services Ltd
30 September 2023



....................................................
LJ Accountancy Services Ltd
Penffynnon
Hawthorn Rise
Haverfordwest
SA61 2AX
05 March 2024
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Intangible fixed assets 3 3,000    3,000 
Tangible fixed assets 4 16,953    20,606 
19,953    23,606 
Current assets      
Debtors 28,395    496 
Cash at bank and in hand 41,893    63,780 
70,288    64,276 
Creditors: amount falling due within one year (3,937)   (3,801)
Net current assets 66,351    60,475 
 
Total assets less current liabilities 86,304    84,081 
Provisions for liabilities (3,221)   (3,915)
Net assets 83,083    80,166 
 

Capital and reserves
     
Called up share capital 5    5 
Profit and loss account 83,078    80,161 
Shareholder's funds 83,083    80,166 
 


For the year ended 30 September 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 05 March 2024 and were signed by:


-------------------------------
Benjamin James Walton
Director
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General Information
BEN WALTON FILMS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 08687169, registration address Glebe House, Wiston, Haverfordwest, Pembrokeshire, SA62 4PS.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 5 years Straight Line
Computer Equipment 5 years Straight Line
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 1 (2022 : 1).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 October 2022 3,000    3,000 
Additions  
Disposals  
At 30 September 2023 3,000    3,000 
Amortisation
At 01 October 2022  
Charge for year  
On disposals  
At 30 September 2023  
Net book values
At 30 September 2023 3,000    3,000 
At 30 September 2022 3,000    3,000 


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Computer Equipment   Total
  £   £   £
At 01 October 2022 19,964    10,556    30,520 
Additions 4,248      4,248 
Disposals (415)   (770)   (1,185)
At 30 September 2023 23,797    9,786    33,583 
Depreciation
At 01 October 2022 6,429    3,485    9,914 
Charge for year 4,759    1,957    6,716 
On disposals    
At 30 September 2023 11,188    5,442    16,630 
Net book values
Closing balance as at 30 September 2023 12,609    4,344    16,953 
Opening balance as at 01 October 2022 13,535    7,071    20,606 


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