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Logo On Report
Registered Number: 08851354
England and Wales

 

 

 

WARP DIGITAL ENTERTAINMENT LIMITED


Amended Unaudited Financial Statements
 


Period of accounts

Start date: 01 May 2023

End date: 30 April 2024
Directors Richard Turner
Jason Perkins
Stuart Miller
Registered Number 08851354
Registered Office Belgrave House
39-43 Monument Hill
Weybridge
Surrey
KT13 8RN
Accountants Ward Williams Creatives Limited
Belgrave House
39-43 Monument Hill
Weybridge
Surrey
KT13 8RN
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 27,870    31,132 
Investments 4 100    100 
27,970    31,232 
Current assets      
Debtors 5 78,549    370,299 
Cash at bank and in hand 265,474    229,473 
344,023    599,772 
Creditors: amount falling due within one year 6 (245,115)   (200,179)
Net current assets 98,908    399,593 
 
Total assets less current liabilities 126,878    430,825 
Creditors: amount falling due after more than one year 7 (6,094)   (7,359)
Provisions for liabilities 8  
Net assets 120,784    423,466 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 120,684    423,366 
Shareholders' funds 120,784    423,466 
 


For the year ended 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 15 August 2024 and were signed on its behalf by:


-------------------------------
Richard Turner
Director
2
General Information
Warp Digital Entertainment Limited is a private company, limited by shares, registered in England and Wales, registration number 08851354, registration address Belgrave House, 39-43 Monument Hill, Weybridge, Surrey, KT13 8RN.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 25% Reducing Balance
Computer Equipment 33% Straight Line
Fixed asset investments
Fixed asset investments are stated at cost less provision for any permanent diminution in value.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 16 (2023 : 18).
3.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Computer Equipment   Total
  £   £   £
At 01 May 2023 27,912    101,714    129,626 
Additions   11,045    11,045 
Disposals    
At 30 April 2024 27,912    112,759    140,671 
Depreciation
At 01 May 2023 25,223    73,271    98,494 
Charge for year 785    13,522    14,307 
On disposals    
At 30 April 2024 26,008    86,793    112,801 
Net book values
Closing balance as at 30 April 2024 1,904    25,966    27,870 
Opening balance as at 01 May 2023 2,689    28,443    31,132 


4.

Investments

Cost Other investments other than loans   Total
  £   £
At 01 May 2023 100    100 
Additions  
Transfer to/from tangible fixed assets  
Disposals  
At 30 April 2024 100    100 

5.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors (13,228)   271,258 
Other Debtors 18,577    18,577 
VAT 1,982    9,914 
7,331    299,749 

5.

Debtors: amounts falling due after one year

2024
£
  2023
£
Prepayments 22,250    17,582 
Directors Loan Account 3 48,968    52,968 
71,218    70,550 

6.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 14,013    34,454 
Bank Loans & Overdrafts 22,500    32,500 
Corporation Tax 17,776    21,126 
PAYE & Social Security 14,958    29,064 
Accrued Expenses 750    1,025 
Wages & Salaries Control Account 19,361    10,241 
Pension Control Account 16,170    31,042 
Amounts Owed to Inter-company 138,980    38,980 
Directors Loan Account 1 607    1,747 
245,115    200,179 

7.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loans & Overdrafts 6,094    7,359 
6,094    7,359 

8.

Provisions for liabilities

2024
£
  2023
£
Pension Provisions  
 

3