Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-31The principal activity of the company is continued to be that of sound recording and music publishing activities.2023-04-01false22truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13046801 2023-04-01 2024-03-31 13046801 2022-04-01 2023-03-31 13046801 2024-03-31 13046801 2023-03-31 13046801 c:Director1 2023-04-01 2024-03-31 13046801 d:CurrentFinancialInstruments 2024-03-31 13046801 d:CurrentFinancialInstruments 2023-03-31 13046801 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 13046801 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 13046801 d:ShareCapital 2024-03-31 13046801 d:ShareCapital 2023-03-31 13046801 d:RetainedEarningsAccumulatedLosses 2024-03-31 13046801 d:RetainedEarningsAccumulatedLosses 2023-03-31 13046801 c:OrdinaryShareClass1 2023-04-01 2024-03-31 13046801 c:OrdinaryShareClass1 2024-03-31 13046801 c:OrdinaryShareClass1 2023-03-31 13046801 c:FRS102 2023-04-01 2024-03-31 13046801 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 13046801 c:FullAccounts 2023-04-01 2024-03-31 13046801 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 13046801 d:Subsidiary1 2023-04-01 2024-03-31 13046801 d:Subsidiary1 1 2023-04-01 2024-03-31 13046801 d:Subsidiary2 2023-04-01 2024-03-31 13046801 d:Subsidiary2 1 2023-04-01 2024-03-31 13046801 d:Subsidiary3 2023-04-01 2024-03-31 13046801 d:Subsidiary3 1 2023-04-01 2024-03-31 13046801 6 2023-04-01 2024-03-31 13046801 e:PoundSterling 2023-04-01 2024-03-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 13046801














PRE PRODUCTIONS HOLDINGS LIMITED

 
UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

 
PRE PRODUCTIONS HOLDINGS LIMITED
REGISTERED NUMBER:13046801

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
2,000,100
2,000,100

  
2,000,100
2,000,100

Current assets
  

Debtors: amounts falling due within one year
 5 
1,305,613
518,524

Cash at bank and in hand
 6 
100
100

  
1,305,713
518,624

Creditors: amounts falling due within one year
 7 
(1,310,896)
(518,486)

Net current (liabilities)/assets
  
 
 
(5,183)
 
 
138

Total assets less current liabilities
  
1,994,917
2,000,238

  

Net assets
  
1,994,917
2,000,238


Capital and reserves
  

Called up share capital 
 8 
2,000,000
2,000,000

Profit and loss account
  
(5,083)
238

  
1,994,917
2,000,238


Page 1

 
PRE PRODUCTIONS HOLDINGS LIMITED
REGISTERED NUMBER:13046801
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2024

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 profit and loss account 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: 




P R Epworth
Director

Date: 25 November 2024

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
PRE PRODUCTIONS HOLDINGS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

Pre Productions Holdings Limited is a private company, limited by shares, registered in England and Wales, registration number 13046801. The registered office address is Elsley Court, 20-22 Great Titchfield Street, London, W1W 8BE.
The principal activity of the company continued to be that of a holding company. Its principal subsidiaries activities are that of music production, publishing and recording.

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 Section 1A of the Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
The financial statements present information about the company as an individual undertaking and not about its group. The company and its subsidiary undertaking comprise a small - sized group. The company has therefore taken advantage of the exemption provided by section 399 of the Companies Act 2006 not to prepare group accounts.

  
2.2

Functional and presentation currency

The company's functional and presentational currency is pound sterling.

 
2.3

Borrowing costs

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

 
2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.5

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.

 
2.6

Cash

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

 
2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.8

Financial instruments

The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as other debtors, trade and other creditors, and loans with related parties.

Page 3

 
PRE PRODUCTIONS HOLDINGS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.9

 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.


3.


Employees

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


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost 


At 1 April 2023
2,000,100



At 31 March 2024
2,000,100





Subsidiary undertakings


The following were subsidiary undertakings of the company:

Name

Registered office

Class of shares

Holding

Pre Productions Limited
Elsley Court, 20-22 Great Titchfield Street, London, W1W 8BE
Ordinary
100%
 
Church Recorders Limited
 
Elsley Court, 20-22 Great Titchfield Street, London, W1W 8BE
 
Ordinary

   100%
 
Church Recordings Limited
 
Elsley Court, 20-22 Great Titchfield Street, London, W1W 8BE
 
Ordinary

   100%

Page 4

 
PRE PRODUCTIONS HOLDINGS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

5.


Debtors

2024
2023
£
£


Amounts owed by connected companies
449,510
-

Other debtors
855,650
518,109

Prepayments
453
415

1,305,613
518,524



6.


Cash

2024
2023
£
£

Cash at bank and in hand
100
100



7.


Creditors: amounts falling due within one year

2024
2023
£
£

Bank overdrafts
120
120

Trade creditors
604
553

Amounts owed to connected companies
1,304,897
513,723

Accruals
5,275
4,090

1,310,896
518,486



8.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



2,000,000 (2023 - 2,000,000) Ordinary shares of £1.00 each
2,000,000
2,000,000

9.


Transactions with directors

During the year, the company advanced £1,398,542 (2023 - £2,076,384) to the directors. As at the year end, the directors owed the company £855,650 (2023 - £212,584). The loan is unsecured, interest free and repayable on demand. The loan was repaid subsequent to the year end.
During the year, dividends of £712,000 (2023 - £200,000) were paid to the directors.

10.


Related party transactions

No disclosure has been made of transactions with other wholly owned group companies in accordance with FRS 102 section 1A paragraph 1AC.35.

 
Page 5