Caseware UK (AP4) 2022.0.179 2022.0.179 2023-10-312023-10-3102022-11-01falseNo description of principal activity0falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13330344 2022-11-01 2023-10-31 13330344 2021-11-01 2022-10-31 13330344 2023-10-31 13330344 2022-10-31 13330344 c:Director1 2022-11-01 2023-10-31 13330344 d:CurrentFinancialInstruments 2023-10-31 13330344 d:CurrentFinancialInstruments 2022-10-31 13330344 d:CurrentFinancialInstruments d:WithinOneYear 2023-10-31 13330344 d:CurrentFinancialInstruments d:WithinOneYear 2022-10-31 13330344 d:ShareCapital 2023-10-31 13330344 d:ShareCapital 2022-10-31 13330344 c:FRS102 2022-11-01 2023-10-31 13330344 c:AuditExempt-NoAccountantsReport 2022-11-01 2023-10-31 13330344 c:FullAccounts 2022-11-01 2023-10-31 13330344 c:PrivateLimitedCompanyLtd 2022-11-01 2023-10-31 iso4217:GBP xbrli:pure

Registered number: 13330344









GAYWIZARDS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 OCTOBER 2023

 
GAYWIZARDS LIMITED
REGISTERED NUMBER: 13330344

BALANCE SHEET
AS AT 31 OCTOBER 2023

2023
2022
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
20,316
4,289

Cash at bank and in hand
 5 
12,206
1

  
32,522
4,290

Creditors: amounts falling due within one year
 6 
(32,521)
(4,289)

Net current assets
  
 
 
1
 
 
1

Total assets less current liabilities
  
1
1

  

Net assets
  
1
1


Capital and reserves
  

Called up share capital 
  
1
1

  
1
1


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 year 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 16 April 2024.




Hannah Elsy
Director

The notes on pages 2 to 3 form part of these financial statements.

Page 1

 
GAYWIZARDS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

1.


General information

Gaywizards Limited is a private company limited by shares and registered in  England & Wales. The address of its registered office is 124 Finchley Road, London, NW3 5JS.

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

Revenue

Revenue comprises of box office sales, net of commissions and banking charges, merchandise sales and donations. Revenue is recognised in the period to which the attendance occurred.

 
2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

 
2.4

Debtors

Short term debtors are measured at transaction price, less any impairment.

 
2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

 
2.6

Creditors

Short term creditors are measured at the transaction price.

 
2.7

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

 
GAYWIZARDS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

3.


Employees

The Company has no employees other than the directors, who did not receive any remuneration (2022 - £NIL).

The average monthly number of employees, including directors, during the year was 0 (2022 - 0).


4.


Debtors

2023
2022
£
£


Trade debtors
-
363

Other debtors
20,316
3,926

20,316
4,289



5.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
12,206
1

12,206
1



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Other creditors
28,159
2,087

Accruals and deferred income
4,362
2,202

32,521
4,289


 
Page 3