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Company Registration No. 10707293 (England and Wales)
Harder Rock Productions Limited Unaudited accounts for the year ended 30 April 2023
Harder Rock Productions Limited Unaudited accounts Contents
Page
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Harder Rock Productions Limited Company Information for the year ended 30 April 2023
Director
Gregg Cromack
Company Number
10707293 (England and Wales)
Registered Office
Shift Works Royal House 14 Upper Northgate Street Chester Cheshire CH1 4EE England
Accountants
Power Accountants, Business and Tax Advisors Limited Royal House, 14 Upper Northgate Street Chester CH1 4EE
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Harder Rock Productions Limited Statement of financial position as at 30 April 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
31,783 
20,770 
Current assets
Debtors
- 
2,310 
Cash at bank and in hand
5,299 
(4,333)
5,299 
(2,023)
Creditors: amounts falling due within one year
(57,672)
(41,767)
Net current liabilities
(52,373)
(43,790)
Net liabilities
(20,590)
(23,020)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(20,690)
(23,120)
Shareholders' funds
(20,590)
(23,020)
For the year ending 30 April 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 1 March 2024 and were signed on its behalf by
Gregg Cromack Director Company Registration No. 10707293
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Harder Rock Productions Limited Notes to the Accounts for the year ended 30 April 2023
1
Statutory information
Harder Rock Productions Limited is a private company, limited by shares, registered in England and Wales, registration number 10707293. The registered office is Shift Works, Royal House 14 Upper Northgate Street, Chester, Cheshire, CH1 4EE, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Going concern
The financial statements have been prepared on a going concern basis. The Director has assessed the company's ability to continue as a going concern and is satisfied that the company has the necessary funding to meet day-to-day working capital requirements. The company's ability to continue as a going concern is dependent on the continued support of its shareholder, who has provided loans and capital injections to the company. The Director believes that the going concern assumption is appropriate for the preparation of the financial statements.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25%
Motor vehicles
25%
Computer equipment
15%
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Harder Rock Productions Limited Notes to the Accounts for the year ended 30 April 2023
Taxation
Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued, non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 May 2022
- 
17,084 
18,805 
35,889 
Additions
15,256 
- 
- 
15,256 
At 30 April 2023
15,256 
17,084 
18,805 
51,145 
Depreciation
At 1 May 2022
- 
6,892 
8,227 
15,119 
Charge for the year
- 
1,598 
2,645 
4,243 
At 30 April 2023
- 
8,490 
10,872 
19,362 
Net book value
At 30 April 2023
15,256 
8,594 
7,933 
31,783 
At 30 April 2022
- 
10,192 
10,578 
20,770 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
- 
(4,090)
Trade debtors
- 
6,400 
- 
2,310 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
26,136 
30,000 
VAT
3,108 
- 
Obligations under finance leases and hire purchase contracts
11,336 
15,096 
Trade creditors
197 
297 
Loans from directors
16,895 
(3,626)
57,672 
41,767 
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Harder Rock Productions Limited Notes to the Accounts for the year ended 30 April 2023
7
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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