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Unaudited Financial Statements

for the Year Ended 31 December 2023

for

A.D.D.Special Effects Ltd

A.D.D.Special Effects Ltd (Registered number: 03798562)

Contents of the Financial Statements
for the Year Ended 31 December 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


A.D.D.Special Effects Ltd

Company Information
for the Year Ended 31 December 2023







DIRECTOR: A Auger





SECRETARY: Mrs S M Auger





REGISTERED OFFICE: 63 Kingswood Road
Tadworth
Surrey
KT20 5EF





REGISTERED NUMBER: 03798562 (England and Wales)





ACCOUNTANTS: Williams & Co Epsom LLP
Chartered Accountants
8-10 South Street
Epsom
Surrey
KT18 7PF

A.D.D.Special Effects Ltd (Registered number: 03798562)

Balance Sheet
31 December 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 4,072 3,612

CURRENT ASSETS
Debtors 5 37,776 6,970
Cash at bank 136,461 133,066
174,237 140,036
CREDITORS
Amounts falling due within one year 6 31,569 16,591
NET CURRENT ASSETS 142,668 123,445
TOTAL ASSETS LESS CURRENT
LIABILITIES

146,740

127,057

PROVISIONS FOR LIABILITIES 7 1,018 -
NET ASSETS 145,722 127,057

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 145,622 126,957
SHAREHOLDERS' FUNDS 145,722 127,057

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

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

The director acknowledges his 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.

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

The financial statements were approved by the director and authorised for issue on 23 May 2024 and were signed by:





A Auger - Director


A.D.D.Special Effects Ltd (Registered number: 03798562)

Notes to the Financial Statements
for the Year Ended 31 December 2023


1. STATUTORY INFORMATION

A.D.D.Special Effects Ltd 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.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 3 ) .

A.D.D.Special Effects Ltd (Registered number: 03798562)

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


4. TANGIBLE FIXED ASSETS
Plant and
machinery
£   
COST
At 1 January 2023 38,894
Additions 1,610
At 31 December 2023 40,504
DEPRECIATION
At 1 January 2023 35,282
Charge for year 1,150
At 31 December 2023 36,432
NET BOOK VALUE
At 31 December 2023 4,072
At 31 December 2022 3,612

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 8,408 6,011
Directors' current accounts 19,504 -
Tax - 779
Prepayments and accrued income 9,659 -
Prepayments 205 180
37,776 6,970

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors - 800
Tax 17,302 -
Social security and other taxes 700 538
VAT 5,750 2,070
Other creditors 5,535 2,721
Directors' current accounts - 8,962
Accrued expenses 2,282 1,500
31,569 16,591

7. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 1,018 -

Deferred
tax
£   
Provided during year 1,018
Balance at 31 December 2023 1,018

A.D.D.Special Effects Ltd (Registered number: 03798562)

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


8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary 1 100 100