Caseware UK (AP4) 2023.0.135 2023.0.135 2023-11-302023-11-30truetrue2022-12-01falseproduction of television programmes, publishing and consultancy services33The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 03467609 2022-12-01 2023-11-30 03467609 2021-12-01 2022-11-30 03467609 2023-11-30 03467609 2022-11-30 03467609 c:Director1 2022-12-01 2023-11-30 03467609 d:MotorVehicles 2022-12-01 2023-11-30 03467609 d:MotorVehicles 2023-11-30 03467609 d:MotorVehicles 2022-11-30 03467609 d:MotorVehicles d:OwnedOrFreeholdAssets 2022-12-01 2023-11-30 03467609 d:FurnitureFittings 2022-12-01 2023-11-30 03467609 d:FurnitureFittings 2023-11-30 03467609 d:FurnitureFittings 2022-11-30 03467609 d:FurnitureFittings d:OwnedOrFreeholdAssets 2022-12-01 2023-11-30 03467609 d:OwnedOrFreeholdAssets 2022-12-01 2023-11-30 03467609 d:CurrentFinancialInstruments 2023-11-30 03467609 d:CurrentFinancialInstruments 2022-11-30 03467609 d:Non-currentFinancialInstruments 2023-11-30 03467609 d:Non-currentFinancialInstruments 2022-11-30 03467609 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 03467609 d:CurrentFinancialInstruments d:WithinOneYear 2022-11-30 03467609 d:Non-currentFinancialInstruments d:AfterOneYear 2023-11-30 03467609 d:Non-currentFinancialInstruments d:AfterOneYear 2022-11-30 03467609 d:ShareCapital 2023-11-30 03467609 d:ShareCapital 2022-11-30 03467609 d:RetainedEarningsAccumulatedLosses 2023-11-30 03467609 d:RetainedEarningsAccumulatedLosses 2022-11-30 03467609 c:OrdinaryShareClass1 2022-12-01 2023-11-30 03467609 c:OrdinaryShareClass1 2023-11-30 03467609 c:FRS102 2022-12-01 2023-11-30 03467609 c:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 03467609 c:FullAccounts 2022-12-01 2023-11-30 03467609 c:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 03467609 d:HirePurchaseContracts d:WithinOneYear 2023-11-30 03467609 d:HirePurchaseContracts d:WithinOneYear 2022-11-30 03467609 d:HirePurchaseContracts d:BetweenOneFiveYears 2023-11-30 03467609 d:HirePurchaseContracts d:BetweenOneFiveYears 2022-11-30 03467609 d:AcceleratedTaxDepreciationDeferredTax 2023-11-30 03467609 d:AcceleratedTaxDepreciationDeferredTax 2022-11-30 03467609 e:PoundSterling 2022-12-01 2023-11-30 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 03467609














DAISY GOODWIN PRODUCTIONS LIMITED
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

 
DAISY GOODWIN PRODUCTIONS LIMITED
 

CONTENTS



Page
Statement of Financial Position
 
1 - 2
Notes to the Financial Statements
 
3 - 8

 
DAISY GOODWIN PRODUCTIONS LIMITED
REGISTERED NUMBER:03467609

STATEMENT OF FINANCIAL POSITION
AS AT 30 NOVEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
64,919
80,285

Current assets
  

Debtors: amounts falling due within one year
 5 
33,924
112,477

Cash at bank and in hand
  
10,102
65,004

  
44,026
177,481

Current liabilities
  

Creditors: amounts falling due within one year
 6 
(97,489)
(75,259)

Net current (liabilities)/assets
  
 
 
(53,463)
 
 
102,222

Total assets less current liabilities
  
11,456
182,507

Creditors: amounts falling due after more than one year
 7 
-
(32,005)

Provisions for liabilities
  

Deferred tax
 9 
(11,343)
(13,649)

Net assets
  
113
136,853


Capital and reserves
  

Called up share capital 
 10 
100
100

Profit and loss account
  
13
136,753

  
113
136,853

Page 1

 
DAISY GOODWIN PRODUCTIONS LIMITED
REGISTERED NUMBER:03467609
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 NOVEMBER 2023

The directors consider 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 directors acknowledge their 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 on 23 August 2024.




D G Goodwin
Director

The notes on pages 3 to 8 form part of these financial statements.

Page 2

 
DAISY GOODWIN PRODUCTIONS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

1.


General information

Daisy Goodwin Productions Limited is a private limited liability company registered in England and Wales. Its registered office address is at 5 Elstree Gate, Elstree Way, Borehamwood, Hertfordshire, WD6 1JD and its business address is 68 Edith Road, West Kensington, London, W14 9AR.
The principal activity of the company continued to be that of production of television programmes, publishing and consultancy services.
The Financial Statements are presented in Sterling (£), which is the functional currency of the company. 

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

Going concern

The financial statements have been prepared on a going concern basis which is dependant upon the continued support of the shareholders. In the opinion of the director the company will continue to receive such financial support as may be required to enable it to meet it's liabilities for at least 12 months following the date of approval of the financial statements and on this assumption the financial statements have been prepared on a going concern basis.

 
2.3

Turnover

Turnover comprises revenue recognised by the company in respect of services supplied during the year, exclusive of Value Added Tax.
Revenue from royalties and advance royalties is recognised when received and receivable for the period.
Revenue from production and consultancy services is recognised in the period when the services are performed.

 
2.4

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.

At each reporting date the company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount.

Page 3

 
DAISY GOODWIN PRODUCTIONS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

2.Accounting policies (continued)


2.4
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Motor vehicles
-
25%
reducing balance
Fixtures, fittings & equipment
-
20%
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 profit or loss.

 
2.5

Basic financial instruments

The company only enters into transactions that result in basic financial intruments such as trade and other debtors, trade and other creditors, cash and cash equivalents and loans with related parties.
Trade debtors, other debtors and loans to related parties are recognised initially at the transaction price less attributable transaction costs. Trade creditors, other creditors and loans from related parties are recognised initially at transaction price plus attributable transaction costs. Subsequently they are measured at amotised cost using the effective interest method, less any impairment losses in the case of trade and other debtors, and loans to related parties.
Cash and cash equivalents comprise cash balances and call deposits.

 
2.6

Dividends

Equity dividends are recognised when they become legally payable.

 
2.7

Pensions

The company contributes to a defined contribution pension scheme and the pension charge represents the amounts payable by the company to the fund in respect of the year.

Page 4

 
DAISY GOODWIN PRODUCTIONS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

2.Accounting policies (continued)

 
2.8

Current and deferred taxation

Tax is recognised in the Statement of Comprehensive Income. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the Statement of Financial Position date.
Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Statement of Financial Position date, except that:
1) 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
2) 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. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the Statement of Financial Position date.


3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2022 - 3).

Page 5

 
DAISY GOODWIN PRODUCTIONS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

4.


Tangible fixed assets





Motor vehicles
Fixtures, fittings & equipment
Total

£
£
£



Cost


At 1 December 2022
71,388
161,107
232,495


Additions
5,794
1,444
7,238


Disposals
(5,223)
-
(5,223)



At 30 November 2023

71,959
162,551
234,510



Depreciation


At 1 December 2022
29,542
122,668
152,210


Charge for the year on owned assets
11,005
7,977
18,982


Disposals
(1,601)
-
(1,601)



At 30 November 2023

38,946
130,645
169,591



Net book value



At 30 November 2023
33,013
31,906
64,919



At 30 November 2022
41,846
38,439
80,285


5.


Debtors

2023
2022
£
£


Trade debtors
6,340
4,000

Other debtors
14,870
4,544

Prepayments and accrued income
12,714
103,933

33,924
112,477


Included within other debtors due within one year is a loan to D G Goodwin, a director, amounting to £10,470 (2022 - £0). Interest has been charged on this loan at the rate of 2.25%. The loan was repaid within 9 months of the year end.



Page 6

 
DAISY GOODWIN PRODUCTIONS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
23,322
186

Taxation and social security
18,844
37,037

Obligations under finance lease and hire purchase contracts
32,005
4,634

Other creditors
850
10,387

Accruals and deferred income
22,468
23,015

97,489
75,259


Obligations under hire purchase contracts are secured on the assets concerned


7.


Creditors: Amounts falling due after more than one year

2023
2022
£
£

Net obligations under finance leases and hire purchase contracts
-
32,005


Obligations under hire purchase contracts are secured on the assets concerned


8.


Hire purchase and finance leases


Minimum lease payments under hire purchase fall due as follows:

2023
2022
£
£


Within one year
32,005
4,634

Between 1-5 years
-
32,005

32,005
36,639
Page 7

 
DAISY GOODWIN PRODUCTIONS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

9.


Deferred taxation




2023


£






At beginning of year
13,649


Charged to profit or loss
(2,306)



At end of year
11,343

The provision for deferred taxation is made up as follows:

2023
2022
£
£


Accelerated capital allowances
11,343
13,649


10.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



100 Ordinary shares of £1 each
100
100


 
Page 8