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REGISTERED NUMBER: 09832254 (England and Wales)















Unaudited Financial Statements for the Year Ended 31st October 2023

for

AU Pictures Limited

AU Pictures Limited (Registered number: 09832254)






Contents of the Financial Statements
for the Year Ended 31st October 2023




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 3


AU Pictures Limited

Company Information
for the Year Ended 31st October 2023







DIRECTORS: B K Margitich
Ms C S Davis





REGISTERED OFFICE: Ulan Cottage
Lower Swell
GL54 1LF





REGISTERED NUMBER: 09832254 (England and Wales)






AU Pictures Limited (Registered number: 09832254)

Abridged Balance Sheet
31st October 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 5,935 5,051

CURRENT ASSETS
Debtors 44,479 40,842
Cash at bank 52,263 52,866
96,742 93,708
CREDITORS
Amounts falling due within one year 29,679 39,050
NET CURRENT ASSETS 67,063 54,658
TOTAL ASSETS LESS CURRENT
LIABILITIES

72,998

59,709

PROVISIONS FOR LIABILITIES 1,484 960
NET ASSETS 71,514 58,749

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 71,512 58,747
SHAREHOLDERS' FUNDS 71,514 58,749

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st October 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st October 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31st October 2023 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25th July 2024 and were signed on its behalf by:





Ms C S Davis - Director


AU Pictures Limited (Registered number: 09832254)

Notes to the Financial Statements
for the Year Ended 31st October 2023

1. STATUTORY INFORMATION

AU Pictures Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Computer equipment - 33% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1st November 2022 17,362
Additions 3,221
At 31st October 2023 20,583
DEPRECIATION
At 1st November 2022 12,311
Charge for year 2,337
At 31st October 2023 14,648
NET BOOK VALUE
At 31st October 2023 5,935
At 31st October 2022 5,051

AU Pictures Limited (Registered number: 09832254)

Notes to the Financial Statements - continued
for the Year Ended 31st October 2023

5. OTHER FINANCIAL COMMITMENTS

The company had a total commitment under operating leases of Nil at the balance sheet date ( 2022 - £5,277 ).

6. RELATED PARTY DISCLOSURES

During the year, total dividends of £38,400 (2022 - £37,000) were paid to the directors .