1 January 2023 false No description of principal activity Taxfiler 2024.5 SC247912business:PrivateLimitedCompanyLtd2023-01-012023-12-31 SC2479122022-12-31 SC2479122023-01-012023-12-31 SC247912business:AuditExempt-NoAccountantsReport2023-01-012023-12-31 SC247912business:FilletedAccounts2023-01-012023-12-31 SC2479122023-12-31 SC247912business:Director12023-01-012023-12-31 SC247912business:Director22023-01-012023-12-31 SC247912business:Director32023-01-012023-12-31 SC247912business:RegisteredOffice2023-01-012023-12-31 SC2479122022-12-31 SC247912core:WithinOneYear2023-12-31 SC247912core:WithinOneYear2022-12-31 SC247912core:AfterOneYear2023-12-31 SC247912core:AfterOneYear2022-12-31 SC247912core:ShareCapitalcore:PreviouslyStatedAmount2023-12-31 SC247912core:ShareCapitalcore:PreviouslyStatedAmount2022-12-31 SC247912core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-12-31 SC247912core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-12-31 SC247912core:PreviouslyStatedAmount2023-12-31 SC247912core:PreviouslyStatedAmount2022-12-31 SC247912business:SmallEntities2023-01-012023-12-31 SC247912countries:Scotland2023-01-012023-12-31 SC247912core:PlantMachinery2022-12-31 SC247912core:FurnitureFittings2022-12-31 SC247912core:ComputerEquipment2022-12-31 SC247912core:PlantMachinery2023-12-31 SC247912core:FurnitureFittings2023-12-31 SC247912core:ComputerEquipment2023-12-31 SC247912core:PlantMachinery2023-01-012023-12-31 SC247912core:FurnitureFittings2023-01-012023-12-31 SC247912core:ComputerEquipment2023-01-012023-12-31 SC2479122022-01-012022-12-31 iso4217:GBP xbrli:pure
Company Registration No. SC247912 (Scotland)
HOUDINI MEDIA LIMITED Unaudited accounts for the year ended 31 December 2023
HOUDINI MEDIA LIMITED Unaudited accounts Contents
Page
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HOUDINI MEDIA LIMITED Company Information for the year ended 31 December 2023
Directors
Michael Briggs Nina Briggs Michael Ferguson
Company Number
SC247912 (Scotland)
Registered Office
SCHOOLHOUSE 18 MAIN STREET CARNOCK FIFE KY12 9JG
Accountants
Tranquillity Tax 12 Peasehill Brae Rosyth Dunfermline KY11 2AP
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HOUDINI MEDIA LIMITED Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
25,215 
33,703 
Current assets
Debtors
42,644 
44,053 
Cash at bank and in hand
35,433 
45,094 
78,077 
89,147 
Creditors: amounts falling due within one year
(16,483)
(24,492)
Net current assets
61,594 
64,655 
Total assets less current liabilities
86,809 
98,358 
Creditors: amounts falling due after more than one year
(9,781)
(18,483)
Net assets
77,028 
79,875 
Capital and reserves
Called up share capital
31,250 
31,250 
Profit and loss account
45,778 
48,625 
Shareholders' funds
77,028 
79,875 
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 20 May 2024 and were signed on its behalf by
Nina Briggs Director Company Registration No. SC247912
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HOUDINI MEDIA LIMITED Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
HOUDINI MEDIA LIMITED is a private company, limited by shares, registered in Scotland, registration number SC247912. The registered office is SCHOOLHOUSE, 18 MAIN STREET, CARNOCK, FIFE, KY12 9JG.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 January 2023
44,100 
3,680 
31,946 
79,726 
At 31 December 2023
44,100 
3,680 
31,946 
79,726 
Depreciation
At 1 January 2023
11,944 
3,680 
30,399 
46,023 
Charge for the year
8,039 
- 
449 
8,488 
At 31 December 2023
19,983 
3,680 
30,848 
54,511 
Net book value
At 31 December 2023
24,117 
- 
1,098 
25,215 
At 31 December 2022
32,156 
- 
1,547 
33,703 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
11,148 
12,557 
Other debtors
31,496 
31,496 
42,644 
44,053 
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HOUDINI MEDIA LIMITED Notes to the Accounts for the year ended 31 December 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
7,393 
7,393 
VAT
1,520 
4,036 
Taxes and social security
5,926 
11,419 
Loans from directors
1,644 
1,644 
16,483 
24,492 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
9,781 
18,483 
8
Average number of employees
During the year the average number of employees was 2 (2022: 2).
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