Caseware UK (AP4) 2023.0.135 2023.0.135 2023-11-302023-11-30false2022-12-0111truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 13030501 2022-12-01 2023-11-30 13030501 2021-12-01 2022-11-30 13030501 2023-11-30 13030501 2022-11-30 13030501 c:Director1 2022-12-01 2023-11-30 13030501 d:OfficeEquipment 2022-12-01 2023-11-30 13030501 d:OfficeEquipment 2023-11-30 13030501 d:OfficeEquipment 2022-11-30 13030501 d:OfficeEquipment d:OwnedOrFreeholdAssets 2022-12-01 2023-11-30 13030501 d:ComputerEquipment 2022-12-01 2023-11-30 13030501 d:ComputerEquipment 2023-11-30 13030501 d:ComputerEquipment 2022-11-30 13030501 d:ComputerEquipment d:OwnedOrFreeholdAssets 2022-12-01 2023-11-30 13030501 d:OwnedOrFreeholdAssets 2022-12-01 2023-11-30 13030501 d:CurrentFinancialInstruments 2023-11-30 13030501 d:CurrentFinancialInstruments 2022-11-30 13030501 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 13030501 d:CurrentFinancialInstruments d:WithinOneYear 2022-11-30 13030501 d:ShareCapital 2023-11-30 13030501 d:ShareCapital 2022-11-30 13030501 d:RetainedEarningsAccumulatedLosses 2023-11-30 13030501 d:RetainedEarningsAccumulatedLosses 2022-11-30 13030501 c:FRS102 2022-12-01 2023-11-30 13030501 c:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 13030501 c:FullAccounts 2022-12-01 2023-11-30 13030501 c:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 13030501 e:PoundSterling 2022-12-01 2023-11-30 iso4217:GBP xbrli:pure

Registered number: 13030501










WHITE LIGHT FILMS LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 NOVEMBER 2023

 
WHITE LIGHT FILMS LIMITED
REGISTERED NUMBER: 13030501

BALANCE SHEET
AS AT 30 NOVEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
2,659
3,172

  
2,659
3,172

Current assets
  

Debtors: amounts falling due within one year
  
16,003
1,150

Cash at bank and in hand
  
379
13,811

  
16,382
14,961

Creditors: amounts falling due within one year
 6 
(17,034)
(13,625)

Net current (liabilities)/assets
  
 
 
(652)
 
 
1,336

Total assets less current liabilities
  
2,007
4,508

  

Net assets
  
2,007
4,508


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
2,006
4,507

  
2,007
4,508


Page 1

 
WHITE LIGHT FILMS LIMITED
REGISTERED NUMBER: 13030501
    
BALANCE SHEET (CONTINUED)
AS AT 30 NOVEMBER 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 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: 




W Robinson
Director
Date: 29 November 2024

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
WHITE LIGHT FILMS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

1.


General information

White Light Films Limited is a private company limited by share capital incorporated in England and
Wales, registration number 13030501. The address of the registered office is Unit 76a, Containerville, 1
Emma Street, London, London, United Kingdom, E2 9FP.

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

Going concern

The financial statements have been prepared on a going concern basis based on the continued support of the company's creditors and financiers which, in the opinion of the directors, the company has for the foreseeable future.

 
2.3

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.

 
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

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.

 
2.6

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.

Page 3

 
WHITE LIGHT FILMS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

2.Accounting policies (continued)


2.6
Tangible fixed assets (continued)

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:

Office equipment
-
20%
Computer equipment
-
25%

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.

 
2.7

Debtors

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

 
2.8

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.

 
2.9

Creditors

Short-term creditors are measured at the transaction price.

 
2.10

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 1 (2022 - 1).

Page 4

 
WHITE LIGHT FILMS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

4.


Tangible fixed assets





Office equipment
Computer equipment
Total

£
£
£



Cost


At 1 December 2022
956
3,360
4,316


Additions
210
-
210



At 30 November 2023

1,166
3,360
4,526



Depreciation


At 1 December 2022
383
762
1,145


Charge for the year on owned assets
230
492
722



At 30 November 2023

613
1,254
1,867



Net book value



At 30 November 2023
553
2,106
2,659



At 30 November 2022
574
2,598
3,172


5.


Debtors

2023
2022
£
£


Other debtors
16,003
1,150



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Corporation tax
5,103
8,545

Other taxation and social security
7,668
2,844

Other creditors
-
436

Accruals and deferred income
4,263
1,800

17,034
13,625


Page 5

 
WHITE LIGHT FILMS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

7.


Related party transactions

Included in other debtors is an interest free loan to the value of £7,705 (2022 - £436 included in other creditors) owed by the director of the company. 

 
Page 6