Caseware UK (AP4) 2023.0.135 2023.0.135 2024-01-312024-01-312023-02-01falseNo description of principal activity11truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 03227701 2023-02-01 2024-01-31 03227701 2022-02-01 2023-01-31 03227701 2024-01-31 03227701 2023-01-31 03227701 c:CompanySecretary1 2023-02-01 2024-01-31 03227701 c:Director1 2023-02-01 2024-01-31 03227701 c:RegisteredOffice 2023-02-01 2024-01-31 03227701 d:FurnitureFittings 2023-02-01 2024-01-31 03227701 d:ComputerEquipment 2024-01-31 03227701 d:ComputerEquipment 2023-01-31 03227701 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-02-01 2024-01-31 03227701 d:CurrentFinancialInstruments 2024-01-31 03227701 d:CurrentFinancialInstruments 2023-01-31 03227701 d:CurrentFinancialInstruments d:WithinOneYear 2024-01-31 03227701 d:CurrentFinancialInstruments d:WithinOneYear 2023-01-31 03227701 d:ShareCapital 2024-01-31 03227701 d:ShareCapital 2023-01-31 03227701 d:RetainedEarningsAccumulatedLosses 2024-01-31 03227701 d:RetainedEarningsAccumulatedLosses 2023-01-31 03227701 c:FRS102 2023-02-01 2024-01-31 03227701 c:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 03227701 c:FullAccounts 2023-02-01 2024-01-31 03227701 c:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 03227701 2 2023-02-01 2024-01-31 03227701 e:PoundSterling 2023-02-01 2024-01-31 iso4217:GBP xbrli:pure
Company registration number: 03227701







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 JANUARY 2024


C & S PRODUCTIONS LIMITED






































img3f54.png                        

 


C & S PRODUCTIONS LIMITED
 


 
COMPANY INFORMATION


Director
S J Bennett 




Company secretary
Vistra Company Secretaries Limited



Registered number
03227701



Registered office
Suite 1
7th Floor 50 Broadway

London

SW1H 0BL




Accountants
Menzies LLP
Chartered Accountants

Lynton House

7-12 Tavistock Square

London

WC1H 9LT





 


C & S PRODUCTIONS LIMITED
REGISTERED NUMBER:03227701



STATEMENT OF FINANCIAL POSITION
AS AT 31 JANUARY 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
1,194
2,777

  
1,194
2,777

Current assets
  

Stocks
  
84,388
84,382

Debtors: amounts falling due within one year
 5 
447
471

Cash at bank and in hand
  
377
605

  
85,212
85,458

Creditors: amounts falling due within one year
 6 
(2,320,998)
(2,146,901)

Net current liabilities
  
 
 
(2,235,786)
 
 
(2,061,443)

Total assets less current liabilities
  
(2,234,592)
(2,058,666)

  

Net liabilities
  
(2,234,592)
(2,058,666)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(2,234,692)
(2,058,766)

  
(2,234,592)
(2,058,666)


Page 1

 


C & S PRODUCTIONS LIMITED
REGISTERED NUMBER:03227701


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 JANUARY 2024

The director considers 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 director acknowledges his 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 income and retained earnings 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: 


S J Bennett
Director

Date: 28 October 2024

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 


C & S PRODUCTIONS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

1.


General information

C&S Productions Limited is a private company, limited by shares, registered in England and Wales, company registration number 03227701. The registered office is displayed on the company information page.

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

Going concern

The financial statements have been prepared on a going concern basis that assumes the continuing support of the director.

 
2.3

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 generated by the manufacture, distribution and sale of hi-fi equipment and products and is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 

 
2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.5

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.6

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.

Page 3

 


C & S PRODUCTIONS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

2.Accounting policies (continued)


2.6
Tangible fixed assets (continued)

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:

Computer Equipment
-
33.3% straight line

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.

 
2.7

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.8

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).

Page 4

 


C & S PRODUCTIONS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

4.


Tangible fixed assets





Computer equipment

£



Cost or valuation


At 1 February 2023
9,572



At 31 January 2024

9,572



Depreciation


At 1 February 2023
6,795


Charge for the year on owned assets
1,583



At 31 January 2024

8,378



Net book value



At 31 January 2024
1,194



At 31 January 2023
2,777


5.


Debtors

2024
2023
£
£


Other debtors
447
471

447
471



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
7,945
7,945

Other creditors
691,211
684,766

Accruals and deferred income
1,621,842
1,454,190

2,320,998
2,146,901


Page 5

 


C & S PRODUCTIONS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

7.


Related party transactions

At the year end date the director's loan, excluding accrued interest amounted to £691,211 (2023 - £684,767). Interest is accruing at 3% over the base rate and at the year end date this amounted to £1,620,290 (2023 - £1,452,715).

 
Page 6