Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-31falsetrue2023-04-01No description of principal activity22falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 03699118 2023-04-01 2024-03-31 03699118 2022-04-01 2023-03-31 03699118 2024-03-31 03699118 2023-03-31 03699118 2022-04-01 03699118 c:Director1 2023-04-01 2024-03-31 03699118 d:Buildings 2023-04-01 2024-03-31 03699118 d:Buildings 2024-03-31 03699118 d:Buildings 2023-03-31 03699118 d:Buildings d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 03699118 d:Buildings d:LongLeaseholdAssets 2023-04-01 2024-03-31 03699118 d:PlantMachinery 2023-04-01 2024-03-31 03699118 d:PlantMachinery 2024-03-31 03699118 d:PlantMachinery 2023-03-31 03699118 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 03699118 d:FurnitureFittings 2023-04-01 2024-03-31 03699118 d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 03699118 d:CurrentFinancialInstruments 2024-03-31 03699118 d:CurrentFinancialInstruments 2023-03-31 03699118 d:Non-currentFinancialInstruments 2024-03-31 03699118 d:Non-currentFinancialInstruments 2023-03-31 03699118 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 03699118 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 03699118 d:Non-currentFinancialInstruments d:AfterOneYear 2024-03-31 03699118 d:Non-currentFinancialInstruments d:AfterOneYear 2023-03-31 03699118 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2024-03-31 03699118 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2023-03-31 03699118 d:ShareCapital 2023-04-01 2024-03-31 03699118 d:ShareCapital 2024-03-31 03699118 d:ShareCapital 2022-04-01 2023-03-31 03699118 d:ShareCapital 2023-03-31 03699118 d:ShareCapital 2022-04-01 03699118 d:RetainedEarningsAccumulatedLosses 2023-04-01 2024-03-31 03699118 d:RetainedEarningsAccumulatedLosses 2024-03-31 03699118 d:RetainedEarningsAccumulatedLosses 2022-04-01 2023-03-31 03699118 d:RetainedEarningsAccumulatedLosses 2023-03-31 03699118 d:RetainedEarningsAccumulatedLosses 2022-04-01 03699118 c:FRS102 2023-04-01 2024-03-31 03699118 c:AuditExemptWithAccountantsReport 2023-04-01 2024-03-31 03699118 c:FullAccounts 2023-04-01 2024-03-31 03699118 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 03699118 e:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure

Registered number: 03699118









B & R PRODUCTIONS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

 
B & R PRODUCTIONS LIMITED
 
 
  
ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF B & R PRODUCTIONS LTD
FOR THE YEAR ENDED 31 MARCH 2024

You consider that the Company is exempt from an audit for the year ended 31 March 2024. You have acknowledged, on the Balance sheet, your responsibilities for ensuring that the Company keeps adequate accounting records which comply with section 386 of the Companies Act 2006, and for preparing the financial statements which give a true and fair view of the state of affairs of the Company and of its profit or loss for the financial year.

In accordance with your instructions, we have prepared the financial statements on pages 10 from the accounting records of the Company and on the basis of information and explanations you have given to us.

We have not carried out an audit or any other review, and consequently we do not express any opinion on these financial statements.

  



Eclipse Consultancy Limited
 
The Courtyard
14A Sydenham Road
Croydon
CR0 2EE
30 September 2024
Page 1

 
B & R PRODUCTIONS LIMITED
REGISTERED NUMBER: 03699118

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
278,233
285,386

  
278,233
285,386

Current assets
  

Debtors: amounts falling due within one year
 5 
5,544
45,381

Cash at bank and in hand
 6 
1,231
15,265

  
6,775
60,646

Creditors: amounts falling due within one year
 7 
(28,054)
(48,893)

Net current (liabilities)/assets
  
 
 
(21,279)
 
 
11,753

Total assets less current liabilities
  
256,954
297,139

Creditors: amounts falling due after more than one year
 8 
(51,823)
(78,418)

  

Net assets
  
205,131
218,721


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
205,129
218,719

  
205,131
218,721


The directors consider 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 directors acknowledge their 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 comprehensive income 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 by: 


Page 2

 
B & R PRODUCTIONS LIMITED
REGISTERED NUMBER: 03699118
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2024



................................................
Christine Harmar-Brown
Director

Date: 30 September 2024

The notes on pages 6 to 10 form part of these financial statements.

Page 3

 
B & R PRODUCTIONS LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2024


Called up share capital
Profit and loss account
Total equity

£
£
£

At 1 April 2023
2
218,719
218,721


Comprehensive income for the year

Profit for the year

-
27,830
27,830


Other comprehensive income for the year
-
-
-


Total comprehensive income for the year
-
27,830
27,830


Contributions by and distributions to owners

Dividends: Equity capital
-
(41,420)
(41,420)


Total transactions with owners
-
(41,420)
(41,420)


At 31 March 2024
2
205,129
205,131


The notes on pages 6 to 10 form part of these financial statements.

Page 4

 
B & R PRODUCTIONS LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2023


Called up share capital
Profit and loss account
Total equity

£
£
£

At 1 April 2022
2
225,432
225,434


Comprehensive income for the year

Profit for the year

-
67,287
67,287


Other comprehensive income for the year
-
-
-


Total comprehensive income for the year
-
67,287
67,287


Contributions by and distributions to owners

Dividends: Equity capital
-
(74,000)
(74,000)


Total transactions with owners
-
(74,000)
(74,000)


At 31 March 2023
2
218,719
218,721


The notes on pages 6 to 10 form part of these financial statements.

Page 5

 
B & R PRODUCTIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

B&R Productions Limited is a private company limited by shares and incorporated in England. Its
registered office is: Sunnyside ,Eight Acre Lane,Three Oaks,Hastings,TN35 4NL.
The registered company number is : 0369918

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 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. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

Page 6

 
B & R PRODUCTIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.3

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:

Freehold property
-
over 50 years
Leasehold land and buildings
-
over the lease term
Plant and machinery
-
25%
straight line method
Fixtures and fittings
-
25%
straight line method

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.

 
2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.5

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. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.7

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.

Page 7

 
B & R PRODUCTIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

3.


Employees

2024
2023
£
£

Wages and salaries
13,947
19,752

Cost of defined contribution scheme
11,000
12,000

24,947
31,752


The average monthly number of employees, including directors, during the year was 2 (2023 - 2).


4.


Tangible fixed assets





Land and buildings
Plant and machinery
Total

£
£
£



Cost or valuation


At 1 April 2023
274,276
22,187
296,463



At 31 March 2024

274,276
22,187
296,463



Depreciation


At 1 April 2023
2,787
8,290
11,077


Charge for the year on owned assets
1,606
5,547
7,153



At 31 March 2024

4,393
13,837
18,230



Net book value



At 31 March 2024
269,883
8,350
278,233



At 31 March 2023
271,489
13,897
285,386


5.


Debtors

2024
2023
£
£


Other debtors
5,084
45,381

Prepayments and accrued income
460
-

5,544
45,381

Page 8

 
B & R PRODUCTIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

5.Debtors (continued)



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
1,231
15,265

1,231
15,265



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
14,598
-

Corporation tax
8,203
15,200

Other taxation and social security
-
14,371

Other creditors
4,953
1,422

Accruals and deferred income
300
17,900

28,054
48,893



8.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
51,823
78,418

51,823
78,418


Page 9

 
B & R PRODUCTIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

9.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Bank loans
14,598
-


14,598
-



Amounts falling due after more than 5 years

Bank loans
51,823
78,418

51,823
78,418

66,421
78,418


There is a fixed and floating charge over the current and future assets of the company.

 
Page 10