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Registered number: 12840772
First Cut Post Productions Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2024
James Khan
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12840772
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,619 3,036
3,619 3,036
CURRENT ASSETS
Cash at bank and in hand 156,420 133,817
156,420 133,817
Creditors: Amounts Falling Due Within One Year 5 (38,678 ) (58,688 )
NET CURRENT ASSETS (LIABILITIES) 117,742 75,129
TOTAL ASSETS LESS CURRENT LIABILITIES 121,361 78,165
NET ASSETS 121,361 78,165
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account 121,261 78,065
SHAREHOLDERS' FUNDS 121,361 78,165
Page 1
Page 2
For the year ending 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Ms Ceres Doyle
Director
01/10/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
First Cut Post Productions Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12840772 . The registered office is 67 Glamorgan Street, Cardiff, CF5 1QT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% Reducing balance
Computer Equipment 25% Reducing Balance
2.4. Taxation
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 September 2023 916 3,991 4,907
Additions - 2,412 2,412
As at 31 August 2024 916 6,403 7,319
Depreciation
As at 1 September 2023 229 1,642 1,871
Provided during the period 229 1,600 1,829
As at 31 August 2024 458 3,242 3,700
Net Book Value
As at 31 August 2024 458 3,161 3,619
As at 1 September 2023 687 2,349 3,036
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Page 4
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 218 188
Taxation and social security 38,460 58,500
38,678 58,688
6. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 4