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Company Registration No. SC144705 (Scotland)
CUNNINGHAM AUDIO PRODUCTIONS LIMITED Unaudited accounts for the year ended 30 November 2023
CUNNINGHAM AUDIO PRODUCTIONS LIMITED Unaudited accounts Contents
Page
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CUNNINGHAM AUDIO PRODUCTIONS LIMITED Company Information for the year ended 30 November 2023
Director
Philip Martin Cunningham
Secretary
Jane Skinner
Company Number
SC144705 (Scotland)
Registered Office
CHAPEL ACRE DUNDAS CASTLE ESTATE SOUTH QUEENSFERRY WEST LOTHIAN EH30 9SP
Accountants
Brand Jamieson & Co Ltd 2 Victoria Place Rutherglen Glasgow G73 2JP
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CUNNINGHAM AUDIO PRODUCTIONS LIMITED Statement of financial position as at 30 November 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
23,559 
22,567 
Current assets
Debtors
6,652 
9,806 
Cash at bank and in hand
45,760 
42,250 
52,412 
52,056 
Creditors: amounts falling due within one year
(34,156)
(31,360)
Net current assets
18,256 
20,696 
Total assets less current liabilities
41,815 
43,263 
Creditors: amounts falling due after more than one year
(23,221)
(27,030)
Provisions for liabilities
Deferred tax
(4,349)
(4,132)
Net assets
14,245 
12,101 
Capital and reserves
Called up share capital
12,002 
12,002 
Profit and loss account
2,243 
99 
Shareholders' funds
14,245 
12,101 
For the year ending 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 10 May 2024 and were signed on its behalf by
Philip Martin Cunningham Director Company Registration No. SC144705
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CUNNINGHAM AUDIO PRODUCTIONS LIMITED Notes to the Accounts for the year ended 30 November 2023
1
Statutory information
CUNNINGHAM AUDIO PRODUCTIONS LIMITED is a private company, limited by shares, registered in Scotland, registration number SC144705. The registered office is CHAPEL ACRE, DUNDAS CASTLE ESTATE, SOUTH QUEENSFERRY, WEST LOTHIAN, EH30 9SP.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% reducing balance.
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 December 2022
178,879 
Additions
5,149 
At 30 November 2023
184,028 
Depreciation
At 1 December 2022
156,312 
Charge for the year
4,157 
At 30 November 2023
160,469 
Net book value
At 30 November 2023
23,559 
At 30 November 2022
22,567 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
6,652 
9,806 
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CUNNINGHAM AUDIO PRODUCTIONS LIMITED Notes to the Accounts for the year ended 30 November 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
3,692 
3,700 
VAT
9,454 
9,616 
Trade creditors
7,625 
6,175 
Taxes and social security
11,420 
19,563 
Other creditors
- 
632 
Loans from directors
226 
(9,924)
Accruals
1,739 
1,598 
34,156 
31,360 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
20,617 
24,302 
Deferred income
2,604 
2,728 
23,221 
27,030 
8
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
12,002 Ordinary shares of £1 each
12,002 
12,002 
9
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Philip Martin Cunningham
Directors Loan
9,924 
- 
- 
9,924 
9,924 
- 
- 
9,924 
The loan to director was part repaid during the year.
10
Transactions with related parties
During the year , dividends of £46,000 (2022 £42,000 ) were paid to the director.
11
Controlling party
The director ,Philip Martin Cunningham is the controlling party.
12
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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