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Company Registration No. 09551775 (England and Wales)
SAPPHIRE PRODUCTIONS LTD Unaudited accounts for the year ended 30 April 2024
SAPPHIRE PRODUCTIONS LTD Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
5,544 
4,340 
Current assets
Debtors
14,115 
13,087 
Cash at bank and in hand
809 
2,871 
14,924 
15,958 
Creditors: amounts falling due within one year
(2,426)
(3,723)
Net current assets
12,498 
12,235 
Total assets less current liabilities
18,042 
16,575 
Creditors: amounts falling due after more than one year
(8,233)
(10,105)
Net assets
9,809 
6,470 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
9,807 
6,468 
Shareholders' funds
9,809 
6,470 
For the year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 3 January 2025 and were signed on its behalf by
Nicholas Simon UPSHALL Director Company Registration No. 09551775
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SAPPHIRE PRODUCTIONS LTD Notes to the Accounts for the year ended 30 April 2024
1
Statutory information
SAPPHIRE PRODUCTIONS LTD is a private company, limited by shares, registered in England and Wales, registration number 09551775. The registered office is THE BARN STEYNE FARM, BINSTED , ALTON, HAMPSHIRE, GU34 4NU, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% on cost
Fixtures & fittings
25% on cost
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At valuation 
At cost 
At 1 May 2023
12,017 
6,198 
18,215 
Additions
3,251 
- 
3,251 
Revaluations
1 
- 
1 
At 30 April 2024
15,269 
6,198 
21,467 
Depreciation
At 1 May 2023
8,026 
5,849 
13,875 
Charge for the year
1,699 
349 
2,048 
At 30 April 2024
9,725 
6,198 
15,923 
Net book value
At 30 April 2024
5,544 
- 
5,544 
At 30 April 2023
3,991 
349 
4,340 
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SAPPHIRE PRODUCTIONS LTD Notes to the Accounts for the year ended 30 April 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
4,946 
- 
Amounts falling due after more than one year
Amounts due from group undertakings etc.
9,169 
3,683 
Accrued income and prepayments
- 
9,404 
9,169 
13,087 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
- 
281 
Taxes and social security
2,604 
1,287 
Loans from directors
(478)
1,855 
Accruals
300 
300 
2,426 
3,723 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
8,233 
9,404 
Other creditors
- 
701 
8,233 
10,105 
8
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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