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Registered number: 10089572









GINGERBREAD PICTURES LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 MARCH 2024

 
GINGERBREAD PICTURES LIMITED
REGISTERED NUMBER: 10089572

STATEMENT OF FINANCIAL POSITION
AS AT 30 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 2 
-
400

  
-
400

Current assets
  

Stocks
 3 
31,364
6,422

Debtors: amounts falling due within one year
 4 
-
2

Cash at bank and in hand
  
8,884
11,681

  
40,248
18,105

Creditors: amounts falling due within one year
 5 
(87,612)
(49,237)

Net current liabilities
  
 
 
(47,364)
 
 
(31,132)

Total assets less current liabilities
  
(47,364)
(30,732)

  

Net liabilities
  
(47,364)
(30,732)


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
(47,365)
(30,733)

  
(47,364)
(30,732)


Page 1

 
GINGERBREAD PICTURES LIMITED
REGISTERED NUMBER: 10089572
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 MARCH 2024

For the year ended 30 March 2024 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

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 her 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 profit and loss account 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 29 August 2024.




H D Gladders
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
GINGERBREAD PICTURES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 MARCH 2024

1.Accounting policies

 
1.1

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.

 
1.2

Going concern

The financial statements have been prepared on a going concern basis which assumes that the
company will continue in operational existence for the foreseeable future. The company has net liabilities of £30,732 at the balance sheet date and, in order to continue trading, is dependent upon the continuing support of the director.

 
1.3

Revenue

Revenue represents fees for film production services and is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

 
1.4

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.

Page 3

 
GINGERBREAD PICTURES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 MARCH 2024

1.Accounting policies (continued)

 
1.5

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 charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Computer equipment
-
3 years straight line

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.

 
1.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

 
1.7

Creditors

Short term creditors are measured at the transaction price.

 
1.8

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties.

Page 4

 
GINGERBREAD PICTURES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 MARCH 2024

2.


Tangible fixed assets





Computer equipment

£



Cost or valuation


At 31 March 2023
2,180



At 30 March 2024

2,180



Depreciation


At 31 March 2023
1,780


Charge for the year on owned assets
400



At 30 March 2024

2,180



Net book value



At 30 March 2024
-



At 30 March 2023
400


3.


Work in progress

2024
2023
£
£

Work in progress - production costs
31,364
6,422

31,364
6,422


Page 5

 
GINGERBREAD PICTURES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 MARCH 2024

4.


Debtors

2024
2023
£
£


Other debtors
-
2

-
2



5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
2,160
-

Other taxation and social security
3,399
-

Other creditors
79,253
45,037

Accruals
2,800
4,200

87,612
49,237



6.


Related party transactions

Included in creditors is an amount of £23,862 (2022: 37,537) owed to the director of the company.

 
Page 6