Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-302023-12-30provision of film production services22022-12-31false2falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 02848637 2022-12-31 2023-12-30 02848637 2021-12-31 2022-12-30 02848637 2023-12-30 02848637 2022-12-30 02848637 c:Director2 2022-12-31 2023-12-30 02848637 d:Buildings 2023-12-30 02848637 d:Buildings 2022-12-30 02848637 d:Buildings d:OwnedOrFreeholdAssets 2022-12-31 2023-12-30 02848637 d:Buildings d:ShortLeaseholdAssets 2022-12-31 2023-12-30 02848637 d:FurnitureFittings 2022-12-31 2023-12-30 02848637 d:OtherPropertyPlantEquipment 2023-12-30 02848637 d:OtherPropertyPlantEquipment 2022-12-30 02848637 d:OtherPropertyPlantEquipment d:OwnedOrFreeholdAssets 2022-12-31 2023-12-30 02848637 d:OwnedOrFreeholdAssets 2022-12-31 2023-12-30 02848637 d:CurrentFinancialInstruments 2023-12-30 02848637 d:CurrentFinancialInstruments 2022-12-30 02848637 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-30 02848637 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-30 02848637 d:ShareCapital 2023-12-30 02848637 d:ShareCapital 2022-12-30 02848637 d:RetainedEarningsAccumulatedLosses 2023-12-30 02848637 d:RetainedEarningsAccumulatedLosses 2022-12-30 02848637 c:OrdinaryShareClass1 2022-12-31 2023-12-30 02848637 c:OrdinaryShareClass1 2023-12-30 02848637 c:OrdinaryShareClass1 2022-12-30 02848637 c:FRS102 2022-12-31 2023-12-30 02848637 c:AuditExempt-NoAccountantsReport 2022-12-31 2023-12-30 02848637 c:FullAccounts 2022-12-31 2023-12-30 02848637 c:PrivateLimitedCompanyLtd 2022-12-31 2023-12-30 02848637 e:PoundSterling 2022-12-31 2023-12-30 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 02848637














BLENDART LIMITED
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 DECEMBER 2023

 
BLENDART LIMITED
 

CONTENTS



Page
Statement of Financial Position
 
1
Notes to the Financial Statements
 
2 - 4


 
BLENDART LIMITED
REGISTERED NUMBER:02848637

STATEMENT OF FINANCIAL POSITION
AS AT 30 DECEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible fixed assets
  
15,076
17,738

Current assets
  

Debtors: amounts falling due within one year
 5 
3,990
7,934

Cash at bank and in hand
  
370,864
154,952

  
374,854
162,886

Current liabilities
  

Creditors: amounts falling due within one year
 6 
(71,438)
(44,500)

Net current assets
  
 
 
303,416
 
 
118,386

Net assets
  
318,492
136,124


Capital and reserves
  

Called up share capital 
 7 
2
2

Profit and loss account
  
318,490
136,122

  
318,492
136,124


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 27 August 2024.



E K Karlsen
Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
BLENDART LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 DECEMBER 2023

1.


General information

Blendart Limited is a private limited liability company incorporated in England and Wales with its principal place of business at Wynter House, Upper Street, Dyrham, Wiltshire, SN14 8HN.
The principal activity of the Company during the year was that of the provision of film production services.
The Company's functional and presentational 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 unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Turnover

Turnover comprises revenue recognised by the Company in respect of film production services supplied during the year, exclusive of Value Added Tax.
Turnover is recognised when the service is provided.

 
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:

Short-term leasehold property
-
10% straight line
Fixtures & fittings
-
15% 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.

 
2.4

Debtors

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

 
2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions.

 
2.6

Creditors

Short term creditors are measured at the transaction price.

Page 2

 
BLENDART LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 DECEMBER 2023

2.Accounting policies (continued)

 
2.7

Taxation

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.


3.


Employees

The directors were the only employees of the Company during the current and preceding period.



4.


Tangible fixed assets





Short-term  leasehold  property
Fixtures and fittings
Total

£
£
£



Cost


At 31 December 2022
18,890
78,547
97,437



At 30 December 2023

18,890
78,547
97,437



Depreciation


At 31 December 2022
18,890
60,809
79,699


Charge for the year on owned assets
-
2,662
2,662



At 30 December 2023

18,890
63,471
82,361



Net book value



At 30 December 2023
-
15,076
15,076



At 30 December 2022
-
17,738
17,738

Page 3

 
BLENDART LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 DECEMBER 2023

5.


Debtors

2023
2022
£
£


Trade debtors
3,990
-

Other debtors
-
7,934

3,990
7,934



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Corporation tax
26,142
-

Taxation and social security
1,192
-

Other creditors
40,104
40,500

Accruals and deferred income
4,000
4,000

71,438
44,500



7.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



2 (2022 - 2) Ordinary shares of £1 each
2
2



8.


Related party transactions

At the reporting date, the Company owed £104 (2022 - £1,049) to the directors of the Company. During the year the Company made various advances to the directors. The maximum balance outstanding during the year was £89,458. Interest has been charged at the official HMRC rate.

 
Page 4