Caseware UK (AP4) 2023.0.135 2023.0.135 2024-09-302024-09-30No description of principal activitytrue2023-10-01falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.22truefalse 10956323 2023-10-01 2024-09-30 10956323 2022-10-01 2023-09-30 10956323 2024-09-30 10956323 2023-09-30 10956323 c:Director1 2023-10-01 2024-09-30 10956323 c:Director2 2023-10-01 2024-09-30 10956323 c:RegisteredOffice 2023-10-01 2024-09-30 10956323 d:MotorVehicles 2023-10-01 2024-09-30 10956323 d:MotorVehicles 2024-09-30 10956323 d:MotorVehicles 2023-09-30 10956323 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 10956323 d:OfficeEquipment 2023-10-01 2024-09-30 10956323 d:OfficeEquipment 2024-09-30 10956323 d:OfficeEquipment 2023-09-30 10956323 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 10956323 d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 10956323 d:CurrentFinancialInstruments 2024-09-30 10956323 d:CurrentFinancialInstruments 2023-09-30 10956323 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 10956323 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 10956323 d:ShareCapital 2024-09-30 10956323 d:ShareCapital 2023-09-30 10956323 d:RetainedEarningsAccumulatedLosses 2024-09-30 10956323 d:RetainedEarningsAccumulatedLosses 2023-09-30 10956323 c:FRS102 2023-10-01 2024-09-30 10956323 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 10956323 c:FullAccounts 2023-10-01 2024-09-30 10956323 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 10956323 e:PoundSterling 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure
Company registration number: 10956323







UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED
30 SEPTEMBER 2024


FISH POND PRODUCTIONS LIMITED






































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FISH POND PRODUCTIONS LIMITED
 


 
COMPANY INFORMATION


Directors
Christopher John Clark 
Clare Sabina Clark 




Registered number
10956323



Registered office
Seend Head House Seend Head

Seend

Melksham

SN12 6PP




Accountants
Menzies LLP
Chartered Accountants

3000a Parkway

Whiteley

Hampshire

PO15 7FX





 


FISH POND PRODUCTIONS LIMITED
 



CONTENTS



Page
Statement of Financial Position
1 - 2
Notes to the Financial Statements
3 - 7


 


FISH POND PRODUCTIONS LIMITED
REGISTERED NUMBER:10956323



STATEMENT OF FINANCIAL POSITION
AS AT 30 SEPTEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
27,323
36,779

  
27,323
36,779

Current assets
  

Debtors: amounts falling due within one year
 5 
98
106

Cash at bank and in hand
  
3,027
3,687

  
3,125
3,793

Creditors: amounts falling due within one year
 6 
(6,637)
(5,997)

Net current liabilities
  
 
 
(3,512)
 
 
(2,204)

Total assets less current liabilities
  
23,811
34,575

Provisions for liabilities
  

Deferred tax
  
(4,305)
-

  
 
 
(4,305)
 
 
-

Net assets
  
19,506
34,575


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
19,406
34,475

  
19,506
34,575


Page 1

 


FISH POND PRODUCTIONS LIMITED
REGISTERED NUMBER:10956323


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 SEPTEMBER 2024

The directors consider 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 period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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: 




Christopher John Clark
Director

Date: 21 November 2024

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

Page 2

 


FISH POND PRODUCTIONS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2024

1.


General information

Fish Pond Services Limited is a private company limited by shares, registered in England and Wales. The address of its registered office is disclosed on the company information page.
The accounts have been prepared from 1 October 2023 to the 30 September 2024.

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 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 measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Pensions

Defined contribution pension plan

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 payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

Page 3

 


FISH POND PRODUCTIONS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.4

Current and deferred taxation

The tax expense for the period comprises current and deferred tax. 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 reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Page 4

 


FISH POND PRODUCTIONS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.5

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/ straight line basis.

Depreciation is provided on the following basis:

Motor vehicles
-
25%
Reducing balance
Office equipment
-
33%
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.

 
2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.7

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to 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.

Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.
Page 5

 


FISH POND PRODUCTIONS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)


2.8
Financial instruments (continued)


Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.


3.


Employees

The average monthly number of employees, including directors, during the period was 2 (2023 - 2).


4.


Tangible fixed assets





Motor vehicles
Office equipment
Total

£
£
£



Cost or valuation


At 1 October 2023
46,449
5,905
52,354


Additions
-
883
883


Disposals
-
(1,899)
(1,899)



At 30 September 2024

46,449
4,889
51,338



Depreciation


At 1 October 2023
11,613
3,963
15,576


Charge for the period on owned assets
8,709
1,628
10,337


Disposals
-
(1,899)
(1,899)



At 30 September 2024

20,322
3,692
24,014



Net book value



At 30 September 2024
26,127
1,197
27,324



At 30 September 2023
34,837
1,942
36,779

Page 6

 


FISH POND PRODUCTIONS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2024

5.


Debtors

2024
2023
£
£


Prepayments and accrued income
98
106

98
106



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other taxation and social security
1,047
581

Other creditors
3,900
3,900

Accruals and deferred income
1,690
1,516

6,637
5,997


 
Page 7