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Registered number: 14541581
Block Productions Europe Limited
Financial Statements
For the Period 14 December 2022 to 31 December 2023
MSE Business Management LLP
Association of Chartered Certified Accountants
1st Floor
104 Oxford Street
London
Greater London
W1D 1LP
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 14541581
31 December 2023
Notes £ £
CURRENT ASSETS
Debtors 4 239,265
Cash at bank and in hand 22,343
261,608
Creditors: Amounts Falling Due Within One Year 5 (233,040 )
NET CURRENT ASSETS (LIABILITIES) 28,568
TOTAL ASSETS LESS CURRENT LIABILITIES 28,568
NET ASSETS 28,568
CAPITAL AND RESERVES
Called up share capital 6 100
Profit and Loss Account 28,468
SHAREHOLDERS' FUNDS 28,568
For the period 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 member has 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.
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
Mr Marcus Ward
Director
14/10/2024
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Block Productions Europe Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14541581 . The registered office is 1st Floor, 104 Oxford Street, London, W1D 1LP.
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 rendering of services. 
2.3. Financial Instruments
Financial Instruments
The company has only basic financial instruments.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method.
Basic financial liabilities
Basic financial liabilities, which include creditors and bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transactions.
2.4. Foreign Currencies
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 rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.5. Taxation
Corporation tax expense represents the sum of the tax currently payable.
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 period was: 1
1
4. Debtors
31 December 2023
£
Due within one year
Trade debtors 199,601
Prepayments and accrued income 2,337
Director's loan account 37,327
239,265
Page 2
Page 3
5. Creditors: Amounts Falling Due Within One Year
31 December 2023
£
Trade creditors 78,828
Corporation tax 7,225
VAT 45,316
Other creditors 83,920
Accruals and deferred income 17,751
233,040
6. Share Capital
31 December 2023
£
Allotted, Called up and fully paid 100
7. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 14 December 2022 Amounts advanced Amounts repaid Amounts written off As at 31 December 2023
£ £ £ £ £
Mr Marcus Ward - 122,955 85,628 - 37,327
The above loan is unsecured and repayable on demand. Interest was charged at the rate of 2.25% per annum. The loan was repaid in full after the year end.
Page 3