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Registered Number: 05916532
England and Wales

 

 

 


Abridged Accounts

for the year ended 31 March 2024

for

PWS PICTURES LIMITED

 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 17,153    23,685 
17,153    23,685 
Current assets      
Debtors 17,230    23,248 
Cash at bank and in hand 17,604    12,992 
34,834    36,240 
Creditors: amount falling due within one year (26,426)   (24,565)
Net current assets 8,408    11,675 
 
Total assets less current liabilities 25,561    35,360 
Creditors: amount falling due after more than one year (25,263)   (30,030)
Provisions for liabilities   (4,546)
Net assets 298    784 
 

Capital and reserves
     
Called up share capital 4 2    2 
Profit and loss account 296    782 
Shareholders' funds 298    784 
 


For the year ended 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006 the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 24 October 2024 and were signed on its behalf by:


-------------------------------
Patrick Stuart
Director
-------------------------------
Wendy Stuart
Director
1
General Information
PWS Pictures Limited is a private company, limited by shares, registered in England and Wales, registration number 05916532, registration address Winterbourne Lodge, Winterbourne Monkton, Swindon, SN4 9NW.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company and a Flat rate scheme and net of  trade discounts.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
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.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures and Fittings 25% Reducing Balance
Computer Equipment 25% Reducing Balance
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 2 (2023 : 2).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £
At 01 April 2023 12,354    34,532    6,615    10,918    64,419 
Additions        
Disposals     (583)   (1,553)   (2,136)
At 31 March 2024 12,354    34,532    6,032    9,365    62,283 
Depreciation
At 01 April 2023 11,442    15,108    5,377    8,807    40,734 
Charge for year 228    4,856    228    406    5,718 
On disposals     (255)   (1,067)   (1,322)
At 31 March 2024 11,670    19,964    5,350    8,146    45,130 
Net book values
Closing balance as at 31 March 2024 684    14,568    682    1,219    17,153 
Opening balance as at 01 April 2023 912    19,424    1,238    2,111    23,685 


4.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
2 Class A shares of £1.00 each  
 

2