2023-05-012024-04-302024-04-30false03699332CASCADE PRODUCTIONS INTERNATIONAL 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CASCADE PRODUCTIONS INTERNATIONAL LIMITED

Registered Number
03699332
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2024

CASCADE PRODUCTIONS INTERNATIONAL LIMITED
Company Information
for the year from 1 May 2023 to 30 April 2024

Directors

MADELEY, Joanne
WIGHT, Alan James

Registered Address

Bridge Mills
Stramongate
Kendal
LA9 4UB

Registered Number

03699332 (England and Wales)
CASCADE PRODUCTIONS INTERNATIONAL LIMITED
Statement of Financial Position
30 April 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets389,51958,613
89,51958,613
Current assets
Stocks4306,856394,473
Debtors51,751,8681,730,716
Cash at bank and on hand1,826,252895,362
3,884,9763,020,551
Creditors amounts falling due within one year6(2,455,869)(1,805,797)
Net current assets (liabilities)1,429,1071,214,754
Total assets less current liabilities1,518,6261,273,367
Provisions for liabilities7(7,600)-
Net assets1,511,0261,273,367
Capital and reserves
Called up share capital1,0001,000
Share premium146,736146,736
Other reserves1,0001,000
Profit and loss account1,362,2901,124,631
Shareholders' funds1,511,0261,273,367
The financial statements were approved and authorised for issue by the Board of Directors on 17 October 2024, and are signed on its behalf by:
WIGHT, Alan James
Director
Registered Company No. 03699332
CASCADE PRODUCTIONS INTERNATIONAL LIMITED
Notes to the Financial Statements
for the year ended 30 April 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Basis of preparation
The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
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/or the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Employee benefits
The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in accruals in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to the Income Statement
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. 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 disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery40
Fixtures and fittings25
Vehicles25
Office Equipment40
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete). At each date of Statement of Financial Position, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete the sale. The impairment loss is recognised immediately in the Income Statement
2.Average number of employees

20242023
Average number of employees during the year139
3.Tangible fixed assets

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 May 2365,62848,6832,09238,699155,102
Additions34,14125,75064319,23479,768
At 30 April 2499,76974,4332,73557,933234,870
Depreciation and impairment
At 01 May 2338,86832,8201,08323,71896,489
Charge for year24,36010,40341313,68648,862
At 30 April 2463,22843,2231,49637,404145,351
Net book value
At 30 April 2436,54131,2101,23920,52989,519
At 30 April 2326,76015,8631,00914,98158,613
4.Stocks

2024

2023

££
Work in progress306,856394,473
Total306,856394,473
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables1,447,2261,676,418
Amounts owed by associates and joint ventures / participating interests-6,749
Other debtors253,478-
Prepayments and accrued income51,16447,549
Total1,751,8681,730,716
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables452,486538,587
Taxation and social security439,248254,313
Other creditors5,70118,878
Accrued liabilities and deferred income1,558,434994,019
Total2,455,8691,805,797
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
7.Provisions for liabilities
The provision relates to deferred tax on accelerated capital allowances.

2024

2023

££
Net deferred tax liability (asset)7,600-
Total7,600-
8.Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £86,541 (2023 - £60,353)
9.Other commitments
At 30 April 2023 the Company had future minimum lease payments due under non-cancellable operating leases of £8,274 (2023 - £36,642)
10.Related party transactions
On 1 May the company owed a director £99. During the year the directors advanced a further £5,602. At 30 April 2024 the company owed the directors £5,701. No interest was charged on this loan and the loan is repayable on demand.