Caseware UK (AP4) 2023.0.135 2023.0.135 2023-07-312023-07-311false12022-08-01trueNo description of principal activitytrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 12736194 2022-08-01 2023-07-31 12736194 2021-07-28 2022-07-31 12736194 2023-07-31 12736194 2022-07-31 12736194 c:Director1 2022-08-01 2023-07-31 12736194 d:CurrentFinancialInstruments 2023-07-31 12736194 d:CurrentFinancialInstruments 2022-07-31 12736194 d:CurrentFinancialInstruments d:WithinOneYear 2023-07-31 12736194 d:CurrentFinancialInstruments d:WithinOneYear 2022-07-31 12736194 d:ShareCapital 2023-07-31 12736194 d:ShareCapital 2022-07-31 12736194 d:RetainedEarningsAccumulatedLosses 2023-07-31 12736194 d:RetainedEarningsAccumulatedLosses 2022-07-31 12736194 c:FRS102 2022-08-01 2023-07-31 12736194 c:AuditExempt-NoAccountantsReport 2022-08-01 2023-07-31 12736194 c:FullAccounts 2022-08-01 2023-07-31 12736194 c:PrivateLimitedCompanyLtd 2022-08-01 2023-07-31 12736194 6 2022-08-01 2023-07-31 12736194 e:PoundSterling 2022-08-01 2023-07-31 iso4217:GBP xbrli:pure

Registered number: 12736194









SPELL ON YOU PRODUCTIONS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JULY 2023

 
SPELL ON YOU PRODUCTIONS LIMITED
REGISTERED NUMBER: 12736194

BALANCE SHEET
AS AT 31 JULY 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 4 
1
1

  
1
1

Current assets
  

Stocks
 5 
93,772
89,591

Debtors: amounts falling due within one year
 6 
116,057
101,806

Cash at bank and in hand
  
39,719
62,602

  
249,548
253,999

Creditors: amounts falling due within one year
 7 
(255,635)
(257,993)

Net current liabilities
  
 
 
(6,087)
 
 
(3,994)

Total assets less current liabilities
  
(6,086)
(3,993)

  

Net liabilities
  
(6,086)
(3,993)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(6,186)
(4,093)

  
(6,086)
(3,993)


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 his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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 30 July 2024.


Page 1

 
SPELL ON YOU PRODUCTIONS LIMITED
REGISTERED NUMBER: 12736194
    
BALANCE SHEET (CONTINUED)
AS AT 31 JULY 2023


B Wragg
Director

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
SPELL ON YOU PRODUCTIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

1.


General information

Spell On You Productions 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

Going concern

The Company meets its day to day working capital requirements through the utlisation of recoupable but non-returnable production funding. At the reporting date the company had net liabilities of £6,086 which is supported by the production funding received.
At the time of approving these financial statements, the director has a rasonable expectation that  the Company has adequuate resources to continue in operational existemce for a period of at least 12 months from the date of approval of these financial statements. The director therefore considers it appropriate to adopt the going concern basis in preparing the Company's financial statements.

 
2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.4

Stocks

Stocks comprise theatre production costs, which are recorded as a current asset. Theatre production costs are amortised to the Statement of Income and Retained Earnings over the period in which rights to the relevant production are being exploited by the Company.

 
2.5

Debtors

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

 
2.6

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.

 
2.7

Creditors

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

Page 3

 
SPELL ON YOU PRODUCTIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

2.Accounting policies (continued)

 
2.8

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, and loans to and from third parties.


3.


Employees

The average monthly number of employees, including the director, during the year was as follows:


        2023
        2022
            No.
            No.







Directors
1
1


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 August 2022
1



At 31 July 2023
1





5.


Stocks

2023
2022
£
£

Theatre production cost
93,772
89,591

93,772
89,591


Page 4

 
SPELL ON YOU PRODUCTIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

6.


Debtors

2023
2022
£
£


Amounts owed by group undertakings
115,957
101,706

Called up share capital not paid
100
100

116,057
101,806



7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
3,595
4,393

Other creditors
250,000
250,000

Accruals
2,040
3,600

255,635
257,993



8.


Controlling party

During the period the Company was under the control of the director, B Wragg, by virtue of his shareholding.

 
Page 5