Caseware UK (AP4) 2023.0.135 2023.0.135 2023-11-302023-11-302022-12-01false22truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 13035769 2022-12-01 2023-11-30 13035769 2021-12-01 2022-11-30 13035769 2023-11-30 13035769 2022-11-30 13035769 c:Director1 2022-12-01 2023-11-30 13035769 d:OfficeEquipment 2022-12-01 2023-11-30 13035769 d:OfficeEquipment 2023-11-30 13035769 d:OfficeEquipment 2022-11-30 13035769 d:OfficeEquipment d:OwnedOrFreeholdAssets 2022-12-01 2023-11-30 13035769 d:ComputerEquipment 2022-12-01 2023-11-30 13035769 d:ComputerEquipment 2023-11-30 13035769 d:ComputerEquipment 2022-11-30 13035769 d:ComputerEquipment d:OwnedOrFreeholdAssets 2022-12-01 2023-11-30 13035769 d:OwnedOrFreeholdAssets 2022-12-01 2023-11-30 13035769 d:CurrentFinancialInstruments 2023-11-30 13035769 d:CurrentFinancialInstruments 2022-11-30 13035769 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 13035769 d:CurrentFinancialInstruments d:WithinOneYear 2022-11-30 13035769 d:ShareCapital 2023-11-30 13035769 d:ShareCapital 2022-11-30 13035769 d:RetainedEarningsAccumulatedLosses 2023-11-30 13035769 d:RetainedEarningsAccumulatedLosses 2022-11-30 13035769 c:FRS102 2022-12-01 2023-11-30 13035769 c:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 13035769 c:FullAccounts 2022-12-01 2023-11-30 13035769 c:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 13035769 e:PoundSterling 2022-12-01 2023-11-30 iso4217:GBP xbrli:pure

Registered number: 13035769










DURA FILMS LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 NOVEMBER 2023

 
DURA FILMS LIMITED
REGISTERED NUMBER: 13035769

BALANCE SHEET
AS AT 30 NOVEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
  
4,499
-

  
4,499
-

Current assets
  

Debtors: amounts falling due within one year
 5 
48,520
6,920

Cash at bank and in hand
  
24,636
72,709

  
73,156
79,629

Creditors: amounts falling due within one year
 6 
(40,602)
(29,476)

Net current assets
  
 
 
32,554
 
 
50,153

Total assets less current liabilities
  
37,053
50,153

  

Net assets
  
37,053
50,153


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
37,051
50,151

  
37,053
50,153


Page 1

 
DURA FILMS LIMITED
REGISTERED NUMBER: 13035769
    
BALANCE SHEET (CONTINUED)
AS AT 30 NOVEMBER 2023

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 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

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

1.


General information

Dura Films Limited is a private company limited by share capital incorporated in England and Wales, registration number 13035769. 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

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.

 
2.3

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.

 
2.4

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.

 
2.5

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.

Page 3

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

2.Accounting policies (continued)


2.5
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
-
33%

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

 
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

Creditors

Short-term creditors are measured at the transaction price.

 
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 (2022 - 2).

Page 4

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

4.


Tangible fixed assets





Office equipment
Computer equipment
Total

£
£
£



Cost


Additions
2,224
2,790
5,014



At 30 November 2023

2,224
2,790
5,014



Depreciation


Charge for the year on owned assets
218
297
515



At 30 November 2023

218
297
515



Net book value



At 30 November 2023
2,006
2,493
4,499



At 30 November 2022
-
-
-


5.


Debtors

2023
2022
£
£


Trade debtors
34,590
-

Other debtors
8,730
6,610

Prepayments and accrued income
5,200
310

48,520
6,920


Page 5

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

6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Corporation tax
12,169
11,768

Other taxation and social security
16,570
14,759

Other creditors
8,298
1,149

Accruals and deferred income
3,565
1,800

40,602
29,476



7.


Related party transactions

Included in other debtors is an interest free loan to the value of £8,728 (2022 - £6,608) owed from the director of the company. 

 
Page 6