Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-31The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2023-04-01falseThe principal activity of the company is that of providing photography services to the television and film industry11truetrue 08857749 2023-04-01 2024-03-31 08857749 2022-04-01 2023-03-31 08857749 2024-03-31 08857749 2023-03-31 08857749 c:Director1 2023-04-01 2024-03-31 08857749 d:OfficeEquipment 2023-04-01 2024-03-31 08857749 d:OfficeEquipment 2024-03-31 08857749 d:OfficeEquipment 2023-03-31 08857749 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 08857749 d:CurrentFinancialInstruments 2024-03-31 08857749 d:CurrentFinancialInstruments 2023-03-31 08857749 d:Non-currentFinancialInstruments 2024-03-31 08857749 d:Non-currentFinancialInstruments 2023-03-31 08857749 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 08857749 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 08857749 d:Non-currentFinancialInstruments d:AfterOneYear 2024-03-31 08857749 d:Non-currentFinancialInstruments d:AfterOneYear 2023-03-31 08857749 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-03-31 08857749 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-03-31 08857749 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2024-03-31 08857749 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2023-03-31 08857749 d:ShareCapital 2024-03-31 08857749 d:ShareCapital 2023-03-31 08857749 d:RetainedEarningsAccumulatedLosses 2024-03-31 08857749 d:RetainedEarningsAccumulatedLosses 2023-03-31 08857749 c:OrdinaryShareClass1 2023-04-01 2024-03-31 08857749 c:OrdinaryShareClass1 2024-03-31 08857749 c:FRS102 2023-04-01 2024-03-31 08857749 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 08857749 c:FullAccounts 2023-04-01 2024-03-31 08857749 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 08857749 2 2023-04-01 2024-03-31 08857749 d:AcceleratedTaxDepreciationDeferredTax 2024-03-31 08857749 d:AcceleratedTaxDepreciationDeferredTax 2023-03-31 08857749 e:PoundSterling 2023-04-01 2024-03-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 08857749














SAM GOLDIE LTD
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

 
SAM GOLDIE LTD
 

CONTENTS



Page
Statement of Financial Position
 
1 - 2
Notes to the Financial Statements
 
3 - 7


 
SAM GOLDIE LTD
REGISTERED NUMBER:08857749

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
6,394
7,745

Current assets
  

Debtors: amounts falling due within one year
 5 
46,662
53,646

Cash at bank and in hand
  
202
2,169

  
46,864
55,815

Creditors: amounts falling due within one year
 6 
(26,917)
(35,004)

Net current assets
  
 
 
19,947
 
 
20,811

Total assets less current liabilities
  
26,341
28,556

Creditors: amounts falling due after more than one year
 7 
(24,416)
(26,571)

Provisions for liabilities
  

Deferred tax
 9 
(1,215)
(1,472)

Net assets
  
710
513


Capital and reserves
  

Called up share capital 
 10 
100
100

Profit and loss account
  
610
413

  
710
513


Page 1

 
SAM GOLDIE LTD
REGISTERED NUMBER:08857749
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2024

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 year 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 comprehensive income 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: 




S E Goldie
Director

Date: 22 August 2024

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
SAM GOLDIE LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

Sam Goldie Ltd is a limited liability company incorporated in England and Wales with its registered office at 5 Elstree Gate, Elstree Way, Borehamwood, Hertfordshire, WD6 1JD.

The principal activity of the company is that of providing photography services to the television and film
industry.

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Turnover

Turnover comprises revenue recognised by the company in respect of services supplied during the
year, exclusive of Value Added Tax and trade discounts.

 
2.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is provided on the following basis:

Office equipment
-
25%
reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of Comprehensive Income.

 
2.4

Debtors

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

 
2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty.

 
2.6

Creditors

Short term creditors are measured at the transaction price.

Page 3

 
SAM GOLDIE LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.7

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.8

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

 
2.9

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.10

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.11

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. 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 income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).

Page 4

 
SAM GOLDIE LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

4.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 April 2023
42,124


Additions
780



At 31 March 2024

42,904



Depreciation


At 1 April 2023
34,379


Charge for the year on owned assets
2,131



At 31 March 2024

36,510



Net book value



At 31 March 2024
6,394



At 31 March 2023
7,745


5.


Debtors

2024
2023
£
£


Other debtors
33,916
53,646

Prepayments and accrued income
12,746
-

46,662
53,646


Included within other debtors due within one year is a loan to the director, amounting to £26,019 (2023 - £43,400).



Page 5

 
SAM GOLDIE LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
3,591
4,309

Trade creditors
53
-

Taxation and social security
19,181
28,130

Accruals and deferred income
4,092
2,565

26,917
35,004



7.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
24,416
26,571



8.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Bank loans
3,591
4,309


Amounts falling due 2-5 years

Bank loans
17,235
17,235

Amounts falling due after more than 5 years

Bank loans
7,181
9,336

28,007
30,880


Page 6

 
SAM GOLDIE LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

9.


Deferred taxation




2024


£






At beginning of year
(1,472)


Charged to profit or loss
257



At end of year
(1,215)

The provision for deferred taxation is made up as follows:

2024
2023
£
£


Accelerated capital allowances
(1,215)
(1,472)


10.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 ordinary shares of £1 each
100
100


 
Page 7