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Registered number: 04033224









SINGALONGA PRODUCTIONS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2023

 
SINGALONGA PRODUCTIONS LIMITED
REGISTERED NUMBER: 04033224

BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
10,408
13,357

Investments
 5 
500,213
478,455

  
510,621
491,812

Current assets
  

Stocks
  
5,132
2,777

Debtors: amounts falling due within one year
 6 
26,082
31,209

Cash at bank and in hand
  
391,379
245,790

  
422,593
279,776

Creditors: amounts falling due within one year
 7 
(195,035)
(186,514)

Net current assets
  
 
 
227,558
 
 
93,262

Total assets less current liabilities
  
738,179
585,074

Creditors: amounts falling due after more than one year
 8 
(31,430)
(36,782)

  

Net assets
  
706,749
548,292


Capital and reserves
  

Called up share capital 
  
250
250

Capital redemption reserve
  
750
750

Profit and loss account
  
705,749
547,292

  
706,749
548,292


Page 1

 
SINGALONGA PRODUCTIONS LIMITED
REGISTERED NUMBER: 04033224
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2023

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 on 20 November 2024.




B M Freedman
Director

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
SINGALONGA PRODUCTIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

Singalonga Productions Limited is a private company limited by shares and registered in England & Wales. The address of its registered office is 124 Finchley Road, London, NW3 5JS.

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

Revenue

Revenue comprises amounts recognised by the company in respect of the creation, production and distribution of sing-a-long events and is recognised in the period in which the events are held.

 
2.3

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.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Fixtures, fittings and equipment
-
20%
on written down value

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.

 
2.4

Valuation of investments

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

Page 3

 
SINGALONGA PRODUCTIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)

 
2.5

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 balance sheet 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.

 
2.6

Debtors

Short term debtors are measured at transaction price, less any impairment.

 
2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

 
2.8

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like investments, trade debtors and creditors, other debtors, creditors and loans to and from related parties.

 
2.9

Creditors

Short term creditors are measured at transaction price.

 
2.10

Foreign currency translation

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All differences are taken to the profit and loss account.

 
2.11

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

 
2.12

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

Page 4

 
SINGALONGA PRODUCTIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)

 
2.13

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income.


3.


Employees

The Company has no employees other than the director, who did not receive any remuneration (2022 - £NIL).


4.


Tangible fixed assets





Fixtures, fittings & equipment

£



Cost or valuation


At 1 January 2023
23,421



At 31 December 2023

23,421



Depreciation


At 1 January 2023
10,064


Charge for the year on owned assets
2,949



At 31 December 2023

13,013



Net book value



At 31 December 2023
10,408



At 31 December 2022
13,357

Page 5

 
SINGALONGA PRODUCTIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

5.


Fixed asset investments





Listed investments
Unlisted investments
Cash
Total

£
£
£
£



Cost or valuation


At 1 January 2023
446,058
29,048
32,396
507,502


Additions
283,048
-
(283,048)
-


Disposals
(259,982)
-
259,982
-


Foreign exchange movement
-
-
(3,303)
(3,303)


Revaluations
42,665
-
-
42,665


Dividends received
-
-
3,878
3,878


Loss on disposal of investments
(21,482)
-
-
(21,482)



At 31 December 2023

490,307
29,048
9,905
529,260



Impairment


At 1 January 2023
-
29,047
-
29,047



At 31 December 2023

-
29,047
-
29,047



Net book value



At 31 December 2023
490,307
1
9,905
500,213



At 31 December 2022
446,058
1
32,396
478,455


6.


Debtors

2023
2022
£
£


Trade debtors
1,800
2,329

Other debtors
9,180
8,852

Prepayments and accrued income
15,102
20,028

26,082
31,209


Page 6

 
SINGALONGA PRODUCTIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Bank loan
5,351
5,219

Trade creditors
15,961
18,443

Corporation tax
55,209
13,714

Other taxation and social security
6,552
17,824

Other creditors
2,732
3,479

Accruals and deferred income
109,230
127,835

195,035
186,514



8.


Creditors: Amounts falling due after more than one year

2023
2022
£
£

Bank loans
31,430
36,782

31,430
36,782



9.


Related party transactions

Administrative expenses include management and production charges totalling £81,468 (2022: £69,548) payable to a company in which the director is also a director. At the reporting date, debtors include £nil (2022: £nil) due from the company.

 
Page 7