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Registered number: 11226793









CJ LOCATIONS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 29 FEBRUARY 2024

 
CJ LOCATIONS LIMITED
 
 
  
CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF CJ LOCATIONS LIMITED
FOR THE YEAR ENDED 29 FEBRUARY 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of CJ Locations Limited for the year ended 29 February 2024 which comprise  the Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW)we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the Board of Directors of CJ Locations Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of CJ Locations Limited and state those matters that we have agreed to state to the Board of Directors of CJ Locations Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than CJ Locations Limited and its Board of Directors, as a body, for our work or for this report. 

It is your duty to ensure that CJ Locations Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of CJ Locations Limited. You consider that CJ Locations Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of CJ Locations Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

  



Nyman Libson Paul LLP
 
Chartered Accountants
  
124 Finchley Road
London
NW3 5JS
28 November 2024
Page 1

 
CJ LOCATIONS LIMITED
REGISTERED NUMBER: 11226793

STATEMENT OF FINANCIAL POSITION
AS AT 29 FEBRUARY 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible Fixed Assets
 4 
1,642
1,153

  
1,642
1,153

Current assets
  

Debtors: amounts falling due within one year
 5 
69,028
22,213

Cash at bank and in hand
  
9,038
22,852

  
78,066
45,065

Current liabilities
  

Creditors: Amounts Falling Due Within One Year
 6 
(33,379)
(26,343)

Net current assets
  
 
 
44,687
 
 
18,722

Total assets less current liabilities
  
46,329
19,875

Creditors: amounts falling due after more than one year
 7 
(7,500)
(13,500)

  

Net assets
  
38,829
6,375


Capital and reserves
  

Called up share capital 
 9 
100
100

Profit and loss account
  
38,729
6,275

  
38,829
6,375


Page 2

 
CJ LOCATIONS LIMITED
REGISTERED NUMBER: 11226793
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 29 FEBRUARY 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 year 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: 


C J Johnston
Director
Date: 28 November 2024

The notes on pages 4 to 9 form part of these financial statements.

Page 3

 
CJ LOCATIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

1.


General information

CJ Locations Limited is a private company limited by shares and is registered in England & Wales. Its registered office is 124 Finchley Road, London, United Kingdom, 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 company's functional and presentational currency is GBP.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue comprises of fees receivable from location management services provided to motion picture productions and is recognised when the services have been performed. Revenue is measured as the fair value of consideration receivable, excluding discounts, rebates, value added tax and other sales taxes

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.5

Borrowing costs

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

 
2.6

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 4

 
CJ LOCATIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

2.Accounting policies (continued)

 
2.7

Taxation

Tax is recognised in the Statement of Income and Retained Earnings.
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.

 
2.8

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, using the straight-line method.

Depreciation is provided on the following basis:

Computer equipment
-
33% straight-line method

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.

 
2.9

Investment property

Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.

 
2.10

Debtors

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

 
2.11

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.

 
2.12

Creditors

Short term creditors are measured at the transaction price.
Page 5

 
CJ LOCATIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

2.Accounting policies (continued)

 
2.13

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

2024
2023
£
£

Wages and salaries
-
17,000

Cost of defined contribution scheme
6,000
6,000

6,000
23,000


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

Page 6

 
CJ LOCATIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

4.


Tangible fixed assets







Computer equipment

£



Cost or valuation


At 1 March 2023
4,268


Additions
1,194


Disposals
(979)



At 29 February 2024

4,483



Depreciation


At 1 March 2023
3,115


Charge for the year on owned assets
705


Disposals
(979)



At 29 February 2024

2,841



Net book value



At 29 February 2024
1,642



At 28 February 2023
1,153

Page 7

 
CJ LOCATIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

5.


Debtors

2024
2023
£
£


Trade debtors
3,029
6,083

Other debtors
65,999
16,130

69,028
22,213



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loan
6,000
6,000

Trade creditors
-
6,300

Other taxation and social security
23,379
10,843

Accruals
4,000
3,200

33,379
26,343



7.


Creditors: Amounts falling due after more than one year

29 February
28 February
2024
2023
£
£

Bank loan
7,500
13,500


Page 8

 
CJ LOCATIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

8.


Loans


Analysis of the maturity of loans is given below:


29 February
28 February
2024
2023
£
£

Amounts falling due within one year

Bank loan
6,000
6,000


Amounts falling due 2-5 years

Bank loan
7,500
13,500


13,500
19,500


9.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 Ordinary shares of £1.00 each
100
100



10.


Related party transactions

At the reporting date, £66,000 is owed to the company by its director (2023: £16,130 was owed to director by company). The balance will be repaid by director within 9 months from year end date.


11.


Controlling party

The company is jointly controlled by its directors. 

 
Page 9