Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-31truetrue2023-01-01false33The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 01375074 2023-01-01 2023-12-31 01375074 2022-01-01 2022-12-31 01375074 2023-12-31 01375074 2022-12-31 01375074 c:Director1 2023-01-01 2023-12-31 01375074 d:CurrentFinancialInstruments 2023-12-31 01375074 d:CurrentFinancialInstruments 2022-12-31 01375074 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 01375074 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 01375074 d:ShareCapital 2023-12-31 01375074 d:ShareCapital 2022-12-31 01375074 d:RetainedEarningsAccumulatedLosses 2023-12-31 01375074 d:RetainedEarningsAccumulatedLosses 2022-12-31 01375074 c:OrdinaryShareClass1 2023-01-01 2023-12-31 01375074 c:OrdinaryShareClass1 2023-12-31 01375074 c:OrdinaryShareClass1 2022-12-31 01375074 c:FRS102 2023-01-01 2023-12-31 01375074 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 01375074 c:FullAccounts 2023-01-01 2023-12-31 01375074 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 01375074 e:PoundSterling 2023-01-01 2023-12-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 01375074














THE WHO FILMS LIMITED

 
UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

 
THE WHO FILMS LIMITED
REGISTERED NUMBER:01375074

BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
6,718
8,562

Cash at bank and in hand
 5 
38,160
51,749

  
44,878
60,311

Creditors: amounts falling due within one year
 6 
(67,984)
(75,062)

Net current liabilities
  
 
 
(23,106)
 
 
(14,751)

Total assets less current liabilities
  
(23,106)
(14,751)

  

Net liabilities
  
(23,106)
(14,751)


Capital and reserves
  

Called up share capital 
 7 
100
100

Profit and loss account
  
(23,206)
(14,851)

  
(23,106)
(14,751)


The directors consider 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 directors acknowledge their 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 profit and loss account 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 by: 




P D B Townshend
Director

Date: 30 July 2024

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
THE WHO FILMS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

The Who Films Limited is a private company, limited by shares, registered in England and Wales, registration number 01375074. The registered office address is Elsley Court, 20-22 Great Titchfield Street, London, W1W 8BE.
The principal activity of the company continued to be that of film production. 

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 the FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006.

  
2.2

Functional and presentation currency

The company's functional and presentational currency is pound sterling.

 
2.3

Going concern

The financial statements have been prepared on the going concern basis as the directors have confirmed they will continue to provide necessary funding in order for the company to maintain operations and meet liabilities in full for at least the next 12 months. On this basis, the directors are satisfied that the financial statements should be prepared on a going concern basis.

 
2.4

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 
Turnover from rendering of services is recognised when it is probable the company will receive the rights to the consideration due under the contract.
Royalties payable are calculated by reference to statements of account used for determining royalties receivable.

 
2.5

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 corporate tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

 
2.6

Debtors

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

 
2.7

Cash

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

Page 2

 
THE WHO FILMS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)

 
2.8

Creditors

Short-term creditors are measured at the transaction price.

 
2.9

Financial instruments

The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as trade and other debtors, other creditors and loans with related parties.


3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2022 - 3).


4.


Debtors

2023
2022
£
£


Trade debtors
5,988
3,761

Other debtors
730
4,801

6,718
8,562



5.


Cash

2023
2022
£
£

Cash at bank
38,160
51,749



6.


Creditors: amounts falling due within one year

2023
2022
£
£

Other creditors
64,484
69,962

Accruals
3,500
5,100

67,984
75,062


Page 3

 
THE WHO FILMS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

7.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



100 (2022 - 100) Ordinary shares of £1.00 each
100
100


 
Page 4