1 April 2023 false No description of principal activity Taxfiler 2024.5 true 08453659business:PrivateLimitedCompanyLtd2023-04-012024-03-31 084536592023-03-31 084536592023-04-012024-03-31 08453659business:AuditExemptWithAccountantsReport2023-04-012024-03-31 08453659business:FilletedAccounts2023-04-012024-03-31 084536592024-03-31 08453659business:Director12023-04-012024-03-31 08453659business:RegisteredOffice2023-04-012024-03-31 084536592023-03-31 08453659core:WithinOneYear2024-03-31 08453659core:WithinOneYear2023-03-31 08453659core:ShareCapitalcore:PreviouslyStatedAmount2024-03-31 08453659core:ShareCapitalcore:PreviouslyStatedAmount2023-03-31 08453659core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-03-31 08453659core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-03-31 08453659core:PreviouslyStatedAmount2024-03-31 08453659core:PreviouslyStatedAmount2023-03-31 08453659business:SmallEntities2023-04-012024-03-31 08453659countries:EnglandWales2023-04-012024-03-31 08453659core:MotorVehicles2023-04-012024-03-31 08453659core:FurnitureFittings2023-04-012024-03-31 08453659core:ComputerEquipment2023-04-012024-03-31 08453659core:Goodwill2023-03-31 08453659core:Goodwill2024-03-31 08453659core:FurnitureFittings2023-03-31 08453659core:ComputerEquipment2023-03-31 08453659core:FurnitureFittings2024-03-31 08453659core:ComputerEquipment2024-03-31 08453659business:Director112023-03-31 08453659business:Director112023-04-012024-03-31 08453659business:Director112024-03-31 084536592022-04-012023-03-31 iso4217:GBP xbrli:pure
Company Registration No. 08453659 (England and Wales)
Examination Productions Limited Unaudited accounts for the year ended 31 March 2024
Examination Productions Limited Unaudited accounts Contents
Page
- 2 -
Examination Productions Limited Company Information for the year ended 31 March 2024
Director
Blue Richard Anthony Cridford Leach
Company Number
08453659 (England and Wales)
Registered Office
17 Sorrel Close Lindfield RH16 2EA
Accountants
EDN Accountants Limited 32 Kingston House 56a Gardner Road Brighton Sussex BN41 1AR
- 3 -
Examination Productions Limited Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
1 
1 
Tangible assets
1,395 
317 
1,396 
318 
Current assets
Debtors
37,657 
- 
Cash at bank and in hand
52,240 
38,496 
89,897 
38,496 
Creditors: amounts falling due within one year
(24,356)
(24,899)
Net current assets
65,541 
13,597 
Net assets
66,937 
13,915 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
66,936 
13,914 
Shareholders' funds
66,937 
13,915 
For the year ending 31 March 2024 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 director acknowledges his 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 and authorised for issue on 13 September 2024 and were signed on its behalf by
Blue Richard Anthony Cridford Leach Director Company Registration No. 08453659
- 4 -
Examination Productions Limited Notes to the Accounts for the year ended 31 March 2024
1
Statutory information
Examination Productions Limited is a private company, limited by shares, registered in England and Wales, registration number 08453659. The registered office is 17 Sorrel Close, Lindfield, RH16 2EA .
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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 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.
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:
Motor vehicles
25% straight line
Fixtures & fittings
25% reducing balance
Computer equipment
33% straight line
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Going concern
Before the balance sheet date but prior to the approval of these accounts, an outbreak of the COVID-19 virus occurred causing a global pandemic recognised by the World Health Organisation (WHO). The effect of UK Government measures to limit the spread of the virus have been widespread, urging people to remain at home wherever possible, including to work from home if available and to undertake "social distancing" measures. Part of the government action has been to order businesses where people gather socially to close temporarily. In response to this management of the company have assessed the impact of these measures and have applied to take up the UK Government's unprecedented business aid package. The directors continue to monitor the situation as it rapidly changes and will react to further developments.
- 5 -
Examination Productions Limited Notes to the Accounts for the year ended 31 March 2024
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 April 2023
18,129 
At 31 March 2024
18,129 
Amortisation
At 1 April 2023
18,128 
At 31 March 2024
18,128 
Net book value
At 31 March 2024
1 
At 31 March 2023
1 
5
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2023
5,427 
7,627 
13,054 
Additions
- 
1,488 
1,488 
At 31 March 2024
5,427 
9,115 
14,542 
Depreciation
At 1 April 2023
5,110 
7,627 
12,737 
Charge for the year
79 
331 
410 
At 31 March 2024
5,189 
7,958 
13,147 
Net book value
At 31 March 2024
238 
1,157 
1,395 
At 31 March 2023
317 
- 
317 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
37,657 
- 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Taxes and social security
21,001 
10,545 
Loans from directors
1,855 
14,354 
Accruals
1,500 
- 
24,356 
24,899 
- 6 -
Examination Productions Limited Notes to the Accounts for the year ended 31 March 2024
8
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Blue Richard Anthony Cridford Leach
14,355 
52,587 
60,087 
6,855 
14,355 
52,587 
60,087 
6,855 
During the year, Mr B Leach decreased his loan to the company. As at 31 March 2023, the company owed him £14,354 (2022: £73,118). This balance represented the maximum amount outstanding during the year. Interest is charged on any overdrawn amounts at the beneficial loan interest rate.
9
Average number of employees
During the year the average number of employees was 1 (2023: 1).
- 7 -