Acorah Software Products - Accounts Production 15.0.600 false true 31 December 2022 1 January 2022 false 1 January 2023 31 December 2023 31 December 2023 13058584 Richard Crispin Armitage iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13058584 2022-12-31 13058584 2023-12-31 13058584 2023-01-01 2023-12-31 13058584 frs-core:CurrentFinancialInstruments 2023-12-31 13058584 frs-core:FurnitureFittings 2023-12-31 13058584 frs-core:FurnitureFittings 2023-01-01 2023-12-31 13058584 frs-core:FurnitureFittings 2022-12-31 13058584 frs-core:PlantMachinery 2023-12-31 13058584 frs-core:PlantMachinery 2023-01-01 2023-12-31 13058584 frs-core:PlantMachinery 2022-12-31 13058584 frs-core:WithinOneYear 2023-12-31 13058584 frs-core:ShareCapital 2023-12-31 13058584 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 13058584 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 13058584 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 13058584 frs-bus:SmallEntities 2023-01-01 2023-12-31 13058584 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 13058584 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 13058584 frs-bus:Director1 2023-01-01 2023-12-31 13058584 frs-countries:EnglandWales 2023-01-01 2023-12-31 13058584 2021-12-31 13058584 2022-12-31 13058584 2022-01-01 2022-12-31 13058584 frs-core:CurrentFinancialInstruments 2022-12-31 13058584 frs-core:BetweenOneFiveYears 2022-12-31 13058584 frs-core:WithinOneYear 2022-12-31 13058584 frs-core:ShareCapital 2022-12-31 13058584 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31
Registered number: 13058584
White Boar Films Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2023
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 13058584
2023 2022
Notes £ £ £ £
FIXED ASSETS
Property, plant and equipment 4 5,439 609
5,439 609
CURRENT ASSETS
Trade and other receivables 5 615 10,550
Cash and cash equivalents 1,806,355 1,305,241
1,806,970 1,315,791
Creditors: Amounts Falling Due Within One Year 6 (202,273 ) (210,322 )
NET CURRENT ASSETS (LIABILITIES) 1,604,697 1,105,469
TOTAL ASSETS LESS CURRENT LIABILITIES 1,610,136 1,106,078
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,360 ) (427 )
NET ASSETS 1,608,776 1,105,651
CAPITAL AND RESERVES
Called up share capital 7 1 1
Income Statement 1,608,775 1,105,650
SHAREHOLDERS' FUNDS 1,608,776 1,105,651
Page 1
Page 2
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
Richard Crispin Armitage
Director
20 June 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
White Boar Films Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13058584 . The registered office is 56-58 High Street, Ewell, Surrey, KT17 1RW.
The presentation currency is £ sterling.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.
2.2. Turnover
Turnover represents the value of services received or receivable, including an estimate of the value of work done not yet invoiced as appropriate, excluding Value Added Tax. Residuals and royalties are recognised when received.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant and machinery 3 years
Fixtures and fittings 3 years
2.4. Leasing and Hire Purchase Contracts
Rentals payable under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.
2.5. Taxation
Current tax represents the amount of tax payable in respect of the taxable profit for the current reporting period. It is measured at the amount expected to be paid using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current period. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences.
2.5. Financial instruments
The company uses only basic financial instruments.  Debtors and creditors are valued at transaction cost.
2.6. Pensions
The company operates a defined pension contribution scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
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4. Property, plant and equipment
Plant and machinery Fixtures and fittings Total
£ £ £
Cost
As at 1 January 2023 1,712 - 1,712
Additions - 8,101 8,101
As at 31 December 2023 1,712 8,101 9,813
Depreciation
As at 1 January 2023 1,103 - 1,103
Provided during the period 571 2,700 3,271
As at 31 December 2023 1,674 2,700 4,374
Net Book Value
As at 31 December 2023 38 5,401 5,439
As at 1 January 2023 609 - 609
5. Trade and other receivables
2023 2022
£ £
Due within one year
Other debtors 615 10,550
615 10,550
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 7 2,848
Other creditors 28,840 15,987
Taxation and social security 173,426 191,487
202,273 210,322
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
Page 4
Page 5
8. Other Commitments
Lease commitments
The company had total guarantees and commitments at the balance sheet date of:
2023 2022
£ £
Not later than one year 11,457 13,748
Later than one year and not later than five years - 11,457
11,457 25,205
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