2023-05-012024-04-302024-04-30false10720725DEPICTIONS LTD2024-09-20iso4217:GBPxbrli:pure107207252023-05-01107207252024-04-30107207252023-05-012024-04-30107207252022-05-01107207252023-04-30107207252022-05-012023-04-3010720725bus:SmallEntities2023-05-012024-04-3010720725bus:AuditExempt-NoAccountantsReport2023-05-012024-04-3010720725bus:FullAccounts2023-05-012024-04-3010720725bus:PrivateLimitedCompanyLtd2023-05-012024-04-3010720725core:WithinOneYear2024-04-3010720725core:AfterOneYear2024-04-3010720725core:WithinOneYear2023-04-3010720725core:AfterOneYear2023-04-3010720725core:ShareCapital2024-04-3010720725core:SharePremium2024-04-3010720725core:RevaluationReserve2024-04-3010720725core:OtherReservesSubtotal2024-04-3010720725core:RetainedEarningsAccumulatedLosses2024-04-3010720725core:ShareCapital2023-04-3010720725core:SharePremium2023-04-3010720725core:RevaluationReserve2023-04-3010720725core:OtherReservesSubtotal2023-04-3010720725core:RetainedEarningsAccumulatedLosses2023-04-3010720725core:LandBuildings2024-04-3010720725core:PlantMachinery2024-04-3010720725core:Vehicles2024-04-3010720725core:FurnitureFittings2024-04-3010720725core:OfficeEquipment2024-04-3010720725core:NetGoodwill2024-04-3010720725core:IntangibleAssetsOtherThanGoodwill2024-04-3010720725core:ListedExchangeTraded2024-04-3010720725core:UnlistedNon-exchangeTraded2024-04-3010720725core:LandBuildings2023-04-3010720725core:PlantMachinery2023-04-3010720725core:Vehicles2023-04-3010720725core:FurnitureFittings2023-04-3010720725core:OfficeEquipment2023-04-3010720725core:NetGoodwill2023-04-3010720725core:IntangibleAssetsOtherThanGoodwill2023-04-3010720725core:ListedExchangeTraded2023-04-3010720725core:UnlistedNon-exchangeTraded2023-04-3010720725core:LandBuildings2023-05-012024-04-3010720725core:PlantMachinery2023-05-012024-04-3010720725core:Vehicles2023-05-012024-04-3010720725core:FurnitureFittings2023-05-012024-04-3010720725core:OfficeEquipment2023-05-012024-04-3010720725core:NetGoodwill2023-05-012024-04-3010720725core:IntangibleAssetsOtherThanGoodwill2023-05-012024-04-3010720725core:ListedExchangeTraded2023-05-012024-04-3010720725core:UnlistedNon-exchangeTraded2023-05-012024-04-3010720725core:MoreThanFiveYears2023-05-012024-04-3010720725core:Non-currentFinancialInstruments2024-04-3010720725core:Non-currentFinancialInstruments2023-04-3010720725dpl:CostSales2023-05-012024-04-3010720725dpl:DistributionCosts2023-05-012024-04-3010720725core:LandBuildings2023-05-012024-04-3010720725core:PlantMachinery2023-05-012024-04-3010720725core:Vehicles2023-05-012024-04-3010720725core:FurnitureFittings2023-05-012024-04-3010720725core:OfficeEquipment2023-05-012024-04-3010720725dpl:AdministrativeExpenses2023-05-012024-04-3010720725core:NetGoodwill2023-05-012024-04-3010720725core:IntangibleAssetsOtherThanGoodwill2023-05-012024-04-3010720725dpl:GroupUndertakings2023-05-012024-04-3010720725dpl:ParticipatingInterests2023-05-012024-04-3010720725dpl:GroupUndertakingscore:ListedExchangeTraded2023-05-012024-04-3010720725core:ListedExchangeTraded2023-05-012024-04-3010720725dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-05-012024-04-3010720725core:UnlistedNon-exchangeTraded2023-05-012024-04-3010720725dpl:CostSales2022-05-012023-04-3010720725dpl:DistributionCosts2022-05-012023-04-3010720725core:LandBuildings2022-05-012023-04-3010720725core:PlantMachinery2022-05-012023-04-3010720725core:Vehicles2022-05-012023-04-3010720725core:FurnitureFittings2022-05-012023-04-3010720725core:OfficeEquipment2022-05-012023-04-3010720725dpl:AdministrativeExpenses2022-05-012023-04-3010720725core:NetGoodwill2022-05-012023-04-3010720725core:IntangibleAssetsOtherThanGoodwill2022-05-012023-04-3010720725dpl:GroupUndertakings2022-05-012023-04-3010720725dpl:ParticipatingInterests2022-05-012023-04-3010720725dpl:GroupUndertakingscore:ListedExchangeTraded2022-05-012023-04-3010720725core:ListedExchangeTraded2022-05-012023-04-3010720725dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-05-012023-04-3010720725core:UnlistedNon-exchangeTraded2022-05-012023-04-3010720725core:NetGoodwill2024-04-3010720725core:IntangibleAssetsOtherThanGoodwill2024-04-3010720725core:LandBuildings2024-04-3010720725core:PlantMachinery2024-04-3010720725core:Vehicles2024-04-3010720725core:FurnitureFittings2024-04-3010720725core:OfficeEquipment2024-04-3010720725core:AfterOneYear2024-04-3010720725core:WithinOneYear2024-04-3010720725core:ListedExchangeTraded2024-04-3010720725core:UnlistedNon-exchangeTraded2024-04-3010720725core:ShareCapital2024-04-3010720725core:SharePremium2024-04-3010720725core:RevaluationReserve2024-04-3010720725core:OtherReservesSubtotal2024-04-3010720725core:RetainedEarningsAccumulatedLosses2024-04-3010720725core:NetGoodwill2023-04-3010720725core:IntangibleAssetsOtherThanGoodwill2023-04-3010720725core:LandBuildings2023-04-3010720725core:PlantMachinery2023-04-3010720725core:Vehicles2023-04-3010720725core:FurnitureFittings2023-04-3010720725core:OfficeEquipment2023-04-3010720725core:AfterOneYear2023-04-3010720725core:WithinOneYear2023-04-3010720725core:ListedExchange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DEPICTIONS LTD

Registered Number
10720725
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2024

DEPICTIONS LTD
Company Information
for the year from 1 May 2023 to 30 April 2024

Director

SVERDAN, Nadezda

Registered Address

2nd Floor B
14 King Square
Bristol
BS2 8JH

Registered Number

10720725 (England and Wales)
DEPICTIONS LTD
Balance Sheet as at
30 April 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3587951
587951
Current assets
Stocks44,1004,100
Debtors2,9532,483
Cash at bank and on hand4,1443,120
11,1979,703
Creditors amounts falling due within one year5(10,969)(11,597)
Net current assets (liabilities)228(1,894)
Total assets less current liabilities815(943)
Net assets815(943)
Capital and reserves
Called up share capital44
Profit and loss account811(947)
Shareholders' funds815(943)
The financial statements were approved and authorised for issue by the Board of Directors on 20 September 2024, and are signed on its behalf by:
SVERDAN, Nadezda
Director
Registered Company No. 10720725
DEPICTIONS LTD
Notes to the Financial Statements
for the year ended 30 April 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Basis of preparation
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).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2.Average number of employees

20242023
Average number of employees during the year00
3.Tangible fixed assets

Fixtures & fittings

Office Equipment

Total

£££
Cost or valuation
At 01 May 231,5876,2337,820
At 30 April 241,5876,2337,820
Depreciation and impairment
At 01 May 232756,5946,869
Charge for year88276364
At 30 April 243636,8707,233
Net book value
At 30 April 241,224(637)587
At 30 April 231,312(361)951
4.Stocks

2024

2023

££
Raw materials and consumables1,0001,000
Finished goods3,0003,000
Other stocks100100
Total4,1004,100
5.Creditors: amounts due within one year

2024

2023

££
Taxation and social security8,76610,767
Other creditors1,857505
Accrued liabilities and deferred income346325
Total10,96911,597
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.