Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-302024-04-30falseNo description of principal activity1true2023-05-01false1trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 08049224 2023-05-01 2024-04-30 08049224 2022-05-01 2023-04-30 08049224 2024-04-30 08049224 2023-04-30 08049224 c:Director1 2023-05-01 2024-04-30 08049224 d:CurrentFinancialInstruments 2024-04-30 08049224 d:CurrentFinancialInstruments 2023-04-30 08049224 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 08049224 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 08049224 d:ShareCapital 2024-04-30 08049224 d:ShareCapital 2023-04-30 08049224 d:RetainedEarningsAccumulatedLosses 2024-04-30 08049224 d:RetainedEarningsAccumulatedLosses 2023-04-30 08049224 c:FRS102 2023-05-01 2024-04-30 08049224 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 08049224 c:FullAccounts 2023-05-01 2024-04-30 08049224 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 08049224 e:PoundSterling 2023-05-01 2024-04-30 iso4217:GBP xbrli:pure

Registered number: 08049224









KIHM LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 APRIL 2024

 
KIHM LIMITED
REGISTERED NUMBER: 08049224

STATEMENT OF FINANCIAL POSITION
AS AT 30 APRIL 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
233
98

Cash at bank and in hand
  
13,589
51,150

  
13,822
51,248

Creditors: amounts falling due within one year
 5 
(4,120)
(25,753)

Net current assets
  
 
 
9,702
 
 
25,495

Total assets less current liabilities
  
9,702
25,495

  

Net assets
  
9,702
25,495


Capital and reserves
  

Called up share capital 
  
10
10

Profit and loss account
  
9,692
25,485

  
9,702
25,495


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 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 statement of income and retained earnings 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 5 September 2024.

K I H McKerrell
Director

The notes on pages 2 to 3 form part of these financial statements.

Page 1

 
KIHM LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.


General information

KIHM Limited is a private company limited by shares and registered in England and Wales. The address of its registered office is 124 Finchley Road, London, NW3 5JS. The address of its principal place of business is Flat 22 The Ceramic Works, 9 Cresset Road, London, E9 6FS.

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

Revenue

Revenue represents fees, royalties and residuals for TV 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.

 
2.3

Currency

The company's functional and presentational currency is GBP. 

 
2.4

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.

 
2.5

Taxation

Tax is recognised in the statement of income and retained earnings.
The current 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.

 
2.6

Debtors

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

 
2.7

Creditors

Short term creditors are measured at the transaction price. 

Page 2

 
KIHM LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
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.


3.


Employees

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


4.


Debtors

2024
2023
£
£


Other debtors
233
98

233
98



5.


Creditors

2024
2023
£
£

Trade creditors
322
754

Corporation tax
-
9,155

Other creditors
948
12,994

Accruals and deferred income
2,850
2,850

4,120
25,753



6.


Related party transactions

At the year end the company owed £948 to K I H McKerrell, the director of the company.

 
Page 3