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Company registration number: 12701286
Blue Dog Productions Ltd
Unaudited filleted abridged financial statements
30 June 2024
Blue Dog Productions Ltd
Contents
Directors and other information
Abridged statement of financial position
Statement of changes in equity
Notes to the financial statements
Blue Dog Productions Ltd
Directors and other information
Directors Mr N King
Mr A Machin
Mr O Potter
Company number 12701286
Registered office Maple Studios
Tilford Road
Farnham
GU10 2DZ
Blue Dog Productions Ltd
Abridged statement of financial position
30 June 2024
2024 2023
Note £ £ £ £
Fixed assets
Tangible assets 5 42,206 35,114
_______ _______
42,206 35,114
Current assets
Work in progress 129,937 29,978
Debtors 1,445,897 779,985
Investments 6 215,439 201,000
Cash at bank and in hand 356,315 307,223
_______ _______
2,147,588 1,318,186
Creditors: amounts falling due
within one year ( 1,399,816) ( 704,471)
_______ _______
Net current assets 747,772 613,715
_______ _______
Total assets less current liabilities 789,978 648,829
_______ _______
Net assets 789,978 648,829
_______ _______
Capital and reserves
Called up share capital 100 100
Share premium account 23,075 23,075
Profit and loss account 766,803 625,654
_______ _______
Shareholders funds 789,978 648,829
_______ _______
For the year ending 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the abridged statement of comprehensive income has not been delivered.
The members agreed to the preparation of abridged accounts.
These financial statements were approved by the board of directors and authorised for issue on 01 November 2024 , and are signed on behalf of the board by:
Mr A Machin
Director
Company registration number: 12701286
Blue Dog Productions Ltd
Statement of changes in equity
Year ended 30 June 2024
Called up share capital Share premium account Profit and loss account Total
£ £ £ £
At 1 July 2022 100 23,075 353,209 376,384
Profit for the year 545,570 545,570
_______ _______ _______ _______
Total comprehensive income for the year - - 545,570 545,570
Dividends paid and payable ( 273,125) ( 273,125)
_______ _______ _______ _______
Total investments by and distributions to owners - - ( 273,125) ( 273,125)
_______ _______ _______ _______
At 30 June 2023 and 1 July 2023 100 23,075 625,654 648,829
Profit for the year 509,274 509,274
_______ _______ _______ _______
Total comprehensive income for the year - - 509,274 509,274
Dividends paid and payable ( 368,125) ( 368,125)
_______ _______ _______ _______
Total investments by and distributions to owners - - ( 368,125) ( 368,125)
_______ _______ _______ _______
At 30 June 2024 100 23,075 766,803 789,978
_______ _______ _______ _______
Blue Dog Productions Ltd
Notes to the financial statements
Year ended 30 June 2024
1. General information
The company is a private company limited by shares, registered in England & Wales. The address of the registered office is Maple Studios, Tilford Road, Farnham, GU10 2DZ.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland.The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and measured at fair value through profit or loss.The financial statements are prepared in sterling, which is the functional currency of the entity.
Consolidation
The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.
Turnover
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.Revenue is recognised by reference to the stage of completion of the service transaction at the end of the reporting period.
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.
Operating leases
Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.
Tangible assets
Tangible assets are initially recorded at cost, and is subsequently stated at cost less any accumulated depreciation and any accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Plant and machinery - 25 % straight line
Fittings fixtures and equipment - 25 % straight line
If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 8 (2023: 6 ).
5. Tangible assets
£
Cost
At 1 July 2023 48,829
Additions 22,522
_______
At 30 June 2024 71,351
_______
Depreciation
At 1 July 2023 13,715
Charge for the year 15,430
_______
At 30 June 2024 29,145
_______
Carrying amount
At 30 June 2024 42,206
_______
At 30 June 2023 35,114
_______
6. Investments
2024 2023
£ £
Investments in UK subsidiary 201,000 201,000
Investments in Spanish Subsidiary 14,439 -
_______ _______
215,439 201,000
_______ _______