Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-31falsetrue0The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2022-08-18false0No description of principal activityfalse 14303815 2022-08-17 14303815 2022-08-18 2023-12-31 14303815 2021-08-18 2022-08-17 14303815 2023-12-31 14303815 c:Director1 2022-08-18 2023-12-31 14303815 d:CurrentFinancialInstruments 2023-12-31 14303815 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 14303815 d:RetainedEarningsAccumulatedLosses 2023-12-31 14303815 c:FRS102 2022-08-18 2023-12-31 14303815 c:AuditExempt-NoAccountantsReport 2022-08-18 2023-12-31 14303815 c:FullAccounts 2022-08-18 2023-12-31 14303815 c:PrivateLimitedCompanyLtd 2022-08-18 2023-12-31 14303815 e:PoundSterling 2022-08-18 2023-12-31 iso4217:GBP xbrli:pure

Registered number: 14303815









SAND AND SNOW SERIES B UK LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 DECEMBER 2023

 
SAND AND SNOW SERIES B UK LIMITED
REGISTERED NUMBER: 14303815

BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
Note
£

  

Current assets
  

Current asset investments
  
242,000

  
242,000

Creditors: amounts falling due within one year
  
(246,285)

Net current (liabilities)/assets
  
 
 
(4,285)

Total assets less current liabilities
  
(4,285)

  

Net (liabilities)/assets
  
(4,285)


Capital and reserves
  

Profit and loss account
  
(4,285)

  
(4,285)


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 period 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 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 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 12 August 2024.




Michael Alexander Shulman
Director

The notes on pages 2 to 3 form part of these financial statements.

Page 1

 
SAND AND SNOW SERIES B UK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023

1.


General information

Sand and Snow Series B UK Limited is a private limited company registered in England and Wales. The
address of its registered office address 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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

 
2.3

Revenue

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the
Company and the revenue can be reliably measured. Turnover comprises revenue recognised by the
company in respect of profits on theatrical investments.


3.


Judgments in applying accounting policies and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and
assumptions that affect the amounts reported for assets and liabilities as at the reporting date and the
amounts reported for revenues and expenses during the year. However, the nature of estimation means
that actual outcomes could differ from those estimates.
Accruals
The company makes an estimate of accruals at the year end based on invoices received after the
reporting date and work undertaken which has not been invoiced based on quotations or estimates of
amounts that may be due for payment.
Impairment of investment in theatre productions
The company makes an estimate of the recoverable value of the investment in theatre productions at the
reporting date. Investment in theatre productions are impaired if the investment value exceeds the net
realisable value.

Page 2

 
SAND AND SNOW SERIES B UK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023

4.


Employees

The Company has no employees other than the directors, who did not receive any remuneration.

The average monthly number of employees, including directors, during the period was 0.


5.


Investment in Theatre Productions

2023
£

Investment in Theatre Productions
242,000

242,000



6.


Creditors: Amounts falling due within one year

2023
£

Other creditors
243,785

Accruals and deferred income
2,500

246,285



7.


Related party transactions

At the reporting date the company owed £243,785 to Sand and Snow Screen LLC Series B, the company's controlling party, which is included in other creditors. The balance was provided interest free and is repayable on demand.
The company has not entered into any other transactions with related parties that are material and that
have not been concluded under normal market conditions.

 
Page 3