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REGISTERED NUMBER: 13549012 (England and Wales)















REPORT OF THE DIRECTOR AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2023

FOR

BACKGROUND PRODUCTIONS LIMITED

BACKGROUND PRODUCTIONS LIMITED (REGISTERED NUMBER: 13549012)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023










Page

Company Information 1

Report of the Director 2

Balance Sheet 3

Notes to the Financial Statements 5


BACKGROUND PRODUCTIONS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 NOVEMBER 2023







DIRECTOR: Mr S C McKean





REGISTERED OFFICE: 584 Wellsway
Bath
Somerset
BA2 2UE





REGISTERED NUMBER: 13549012 (England and Wales)





ACCOUNTANTS: JRS Accountants Limited
584 Wellsway
Bath
Somerset
BA2 2UE

BACKGROUND PRODUCTIONS LIMITED (REGISTERED NUMBER: 13549012)

REPORT OF THE DIRECTOR
FOR THE YEAR ENDED 30 NOVEMBER 2023


The director presents his report with the financial statements of the company for the year ended 30 November 2023.

DIRECTORS
Mr S C McKean has held office during the whole of the period from 1 December 2022 to the date of this report.

Other changes in directors holding office are as follows:

Mr C R Randall - resigned 31 May 2023

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:





Mr S C McKean - Director


23 August 2024

BACKGROUND PRODUCTIONS LIMITED (REGISTERED NUMBER: 13549012)

BALANCE SHEET
30 NOVEMBER 2023

2023 2022
Notes £    £   
FIXED ASSETS
Tangible assets 4 20,863 27,817

CURRENT ASSETS
Debtors 5 5,207 79,430
Cash at bank 30,853 71,652
36,060 151,082
CREDITORS
Amounts falling due within one year 6 (26,390 ) (80,745 )
NET CURRENT ASSETS 9,670 70,337
TOTAL ASSETS LESS CURRENT
LIABILITIES

30,533

98,154

CREDITORS
Amounts falling due after more than one
year

7

(4,697

)

(86,794

)

PROVISIONS FOR LIABILITIES (3,964 ) (5,285 )
NET ASSETS 21,872 6,075

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 21,772 5,975
SHAREHOLDERS' FUNDS 21,872 6,075

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

BACKGROUND PRODUCTIONS LIMITED (REGISTERED NUMBER: 13549012)

BALANCE SHEET - continued
30 NOVEMBER 2023


The 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.

The financial statements were approved by the director and authorised for issue on 23 August 2024 and were signed by:





Mr S C McKean - Director


BACKGROUND PRODUCTIONS LIMITED (REGISTERED NUMBER: 13549012)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023


1. STATUTORY INFORMATION

Background Productions Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 2 ) .

BACKGROUND PRODUCTIONS LIMITED (REGISTERED NUMBER: 13549012)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023


4. TANGIBLE FIXED ASSETS
Motor
vehicles
£   
COST
At 1 December 2022
and 30 November 2023 37,090
DEPRECIATION
At 1 December 2022 9,273
Charge for year 6,954
At 30 November 2023 16,227
NET BOOK VALUE
At 30 November 2023 20,863
At 30 November 2022 27,817

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 December 2022
and 30 November 2023 37,090
DEPRECIATION
At 1 December 2022
and 30 November 2023 9,273
NET BOOK VALUE
At 30 November 2023 27,817
At 30 November 2022 27,817

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 5,207 3,030
Called up share capital not paid - 76,400
5,207 79,430

BACKGROUND PRODUCTIONS LIMITED (REGISTERED NUMBER: 13549012)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Hire purchase contracts 5,697 5,697
Trade creditors - 863
Tax 5,573 13,051
VAT 2,591 5,312
Directors' loan accounts 11,329 52,387
Accrued expenses 1,200 3,435
26,390 80,745

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Preference shares - 76,400
Hire purchase contracts 4,697 10,394
4,697 86,794