Caseware UK (AP4) 2023.0.135 2023.0.135 2024-07-312024-07-312023-08-01The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.falseNo description of principal activity53falsetrue 10223291 2023-08-01 2024-07-31 10223291 2022-08-01 2023-07-31 10223291 2024-07-31 10223291 2023-07-31 10223291 c:Director1 2023-08-01 2024-07-31 10223291 c:Director2 2023-08-01 2024-07-31 10223291 c:Director3 2023-08-01 2024-07-31 10223291 c:Director3 2024-07-31 10223291 c:Director4 2023-08-01 2024-07-31 10223291 c:Director4 2024-07-31 10223291 c:Director5 2023-08-01 2024-07-31 10223291 c:Director5 2024-07-31 10223291 c:RegisteredOffice 2023-08-01 2024-07-31 10223291 d:CurrentFinancialInstruments 2024-07-31 10223291 d:CurrentFinancialInstruments 2023-07-31 10223291 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 10223291 d:CurrentFinancialInstruments d:WithinOneYear 2023-07-31 10223291 d:ShareCapital 2024-07-31 10223291 d:ShareCapital 2023-07-31 10223291 d:RetainedEarningsAccumulatedLosses 2024-07-31 10223291 d:RetainedEarningsAccumulatedLosses 2023-07-31 10223291 c:OrdinaryShareClass1 2023-08-01 2024-07-31 10223291 c:OrdinaryShareClass1 2024-07-31 10223291 c:OrdinaryShareClass1 2023-07-31 10223291 c:FRS102 2023-08-01 2024-07-31 10223291 c:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 10223291 c:FullAccounts 2023-08-01 2024-07-31 10223291 c:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 10223291 d:Subsidiary1 2023-08-01 2024-07-31 10223291 d:Subsidiary1 1 2023-08-01 2024-07-31 10223291 2 2023-08-01 2024-07-31 10223291 6 2023-08-01 2024-07-31 10223291 e:PoundSterling 2023-08-01 2024-07-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 10223291









FUDGE PARK TOO LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2024

 
FUDGE PARK TOO LIMITED
 
 
COMPANY INFORMATION


Directors
D D Beesley 
I K Morris 
J P Blyth (appointed 4 March 2024)
P J Gilbert (appointed 4 March 2024)
M A Lesbirel (resigned 19 February 2024)




Registered number
10223291



Registered office
Lime Tree House
15 Lime Tree Walk

Sevenoaks

Kent

United Kingdom

TN13 1YH




Accountants
Ecovis Wingrave Yeats UK Limited
Chartered Accountants

3rd Floor, Waverley House

7-12 Noel Street

London

W1F 8GQ





 
FUDGE PARK TOO LIMITED
 

CONTENTS



Page
Balance Sheet
 
1 - 2
Notes to the Financial Statements
 
3 - 6


 
FUDGE PARK TOO LIMITED
REGISTERED NUMBER: 10223291

BALANCE SHEET
AS AT 31 JULY 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 6 
1
1

  
1
1

  

Creditors: amounts falling due within one year
 7 
(148,757)
(136,560)

Net current liabilities
  
 
 
(148,757)
 
 
(136,560)

Total assets less current liabilities
  
(148,756)
(136,559)

  

Net liabilities
  
(148,756)
(136,559)


Capital and reserves
  

Called up share capital 
 8 
1
1

Profit and loss account
  
(148,757)
(136,560)

  
(148,756)
(136,559)


Page 1

 
FUDGE PARK TOO LIMITED
REGISTERED NUMBER: 10223291
    
BALANCE SHEET (CONTINUED)
AS AT 31 JULY 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 comprehensive income 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 on 20 December 2024.



................................................
J P Blyth
Director

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

Page 2

 
FUDGE PARK TOO LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

1.


General information

Fudge Park Too Limited is a private company, limited by shares, registered in England and Wales, registration number 10223291. The registered office is Lime Tree House, 15 Lime Tree Walk, Sevenoaks, Kent, United Kingdom, TN13 1YH.

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Going concern

The directors are committed to ensuring that the Company can meet its liabilities as and when they fall due for a period of at least 12 months from the date of approval of these financial statements. As a result, the directors consider it appropriate that these financial statements are prepared on the going concern basis.

 
2.3

Interest income

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

 
2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Page 3

 
FUDGE PARK TOO LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

2.Accounting policies (continued)

 
2.5

Financial instruments

Financial instruments are recognised in the Company's Balance Sheet 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.

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.

Financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instruments any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other payables, bank loans and other loans are initially measured at their transaction price after transaction costs. When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade payables are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade payables are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade payables are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.


3.


Judgments in applying accounting policies and key sources of estimation uncertainty

Management has not applied any material judgments in the preparation of these financial statements.


4.


Employees

The average monthly number of employees, including directors, during the year was 5 (2023 - 3).

Page 4

 
FUDGE PARK TOO LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

5.


Taxation

The Company has tax losses of £15,521 (2023 - £3,324) to utilise against future group profits.


6.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 August 2023
1



At 31 July 2024
1





Subsidiary undertaking


The following was a subsidiary undertaking of the Company:

Name

Class of shares

Holding

Gemma Television Limited
Ordinary
100%


7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
-
2,364

Amounts owed to group undertakings
144,457
129,896

Accruals and deferred income
4,300
4,300

148,757
136,560


Amounts owed to group undertakings are unsecured, interest-free and repayable on demand.

Page 5

 
FUDGE PARK TOO LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

8.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



1 (2023 - 1) Ordinary share of £1.00
1
1



9.


Related party transactions

Fudge Park Too Limited has taken the exemption under FRS 102, section 33 Related Party Disclosures paragraph 33.1A, whereby the company is not required to disclose transactions with other wholly owned subsidiaries.


10.


Immediate and ultimate parent company

Ehe immediate and ultimate parent company is Fudge Park Productions Limited a private company, limited by shares, registered in England and Wales, registration number 09613581. The registered office is New Wing, Somerset House, Strand, London, WC2R 1LA

 
Page 6