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Registered Number: 11767978
England and Wales

 

 

 

AFTERNOON PICTURES LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 February 2023

End date: 31 January 2024
Director Miss P A Buckley
Registered Number 11767978
Registered Office 9 Ravenscourt Sqaure
London
W6 OTW
Accountants Windfall Accounting LLP
Windfall House
D1 The Courtyard, Alban Park
St Albans
AL4 0LA
Secretary Mr M D Lindley
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 1,640    1,600 
1,640    1,600 
Current assets      
Stocks 4 42,856    29,149 
Debtors 5 272   
Cash at bank and in hand 2,389    306 
45,517    29,455 
Creditors: amount falling due within one year 6 (104,480)   (53,073)
Net current assets (58,963)   (23,618)
 
Total assets less current liabilities (57,323)   (22,018)
Net assets (57,323)   (22,018)
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account (57,423)   (22,118)
Shareholders' funds (57,323)   (22,018)
 


For the year ended 31 January 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the director on 06 September 2024 and were signed by:


-------------------------------
Miss P A Buckley
Director
2
General Information
Afternoon Pictures Ltd is a private company, limited by shares, registered in England and Wales, registration number 11767978, registration address 9 Ravenscourt Sqaure, London, W6 OTW.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Going concern basis
The director believes that the company has adequate resources to continue in operational existence for the foreseeable future and thus continues to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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 taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.

Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.

Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment 33.33% Straight Line
Fixtures and Fittings 20.00% Straight Line
Plant and Machinery 33.33% Straight Line
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

    
Average number of employees during the year was 1 (2023 : 1).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £
At 01 February 2023   2,000      2,000 
Additions 327      333    660 
Disposals      
At 31 January 2024 327    2,000    333    2,660 
Depreciation
At 01 February 2023   400      400 
Charge for year 109    400    111    620 
On disposals      
At 31 January 2024 109    800    111    1,020 
Net book values
Closing balance as at 31 January 2024 218    1,200    222    1,640 
Opening balance as at 01 February 2023   1,600      1,600 


4.

Stocks

2024
£
  2023
£
Work in Progress 42,856    29,149 
42,856    29,149 

5.

Debtors: amounts falling due within one year

2024
£
  2023
£
VAT 272   
272   

6.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 30   
Other Creditors 667    11 
Accrued Expenses 629    630 
Directors' Current Accounts 103,154    52,432 
104,480    53,073 

7.

Related Party transactions

Creditors due within one year include an interest free amount of £103,154 (2023 £52,432) due to the director. The loan is repayable on demand.
3