Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-302024-04-302023-05-01false2No description of principal activity2falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 11954082 2023-05-01 2024-04-30 11954082 2022-05-01 2023-04-30 11954082 2024-04-30 11954082 2023-04-30 11954082 c:Director2 2023-05-01 2024-04-30 11954082 d:PlantMachinery 2023-05-01 2024-04-30 11954082 d:PlantMachinery 2024-04-30 11954082 d:PlantMachinery 2023-04-30 11954082 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 11954082 d:CurrentFinancialInstruments 2024-04-30 11954082 d:CurrentFinancialInstruments 2023-04-30 11954082 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 11954082 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 11954082 d:ShareCapital 2024-04-30 11954082 d:ShareCapital 2023-04-30 11954082 d:RetainedEarningsAccumulatedLosses 2024-04-30 11954082 d:RetainedEarningsAccumulatedLosses 2023-04-30 11954082 c:OrdinaryShareClass1 2023-05-01 2024-04-30 11954082 c:OrdinaryShareClass1 2024-04-30 11954082 c:FRS102 2023-05-01 2024-04-30 11954082 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 11954082 c:FullAccounts 2023-05-01 2024-04-30 11954082 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 11954082 2 2023-05-01 2024-04-30 11954082 e:PoundSterling 2023-05-01 2024-04-30 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 11954082














E1 PRODUCTIONS LIMITED
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

 
E1 PRODUCTIONS LIMITED
 

CONTENTS



Page
Statement of Financial Position
 
1
Notes to the Financial Statements
 
2 - 5


 
E1 PRODUCTIONS LIMITED
REGISTERED NUMBER:11954082

STATEMENT OF FINANCIAL POSITION
AS AT 30 APRIL 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
8,092
7,990

Current assets
  

Debtors: amounts falling due within one year
 5 
383,211
37,920

Bank and cash balances
  
343,572
394,336

  
726,783
432,256

Current liabilities
  

Creditors: amounts falling due within one year
 6 
(671,049)
(247,275)

Net current assets
  
 
 
55,734
 
 
184,981

  

Net assets
  
63,826
192,971


Capital and reserves
  

Called up share capital 
 7 
100
100

Profit and loss account
  
63,726
192,871

  
63,826
192,971


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 21 January 2025.



C R Miller
Director

The notes on pages 2 to 5 form part of these financial statements.

Page 1

 
E1 PRODUCTIONS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.


General information

E1 Productions Limited is a private limited liability company registered in England and Wales. Its registered office and business address is 91 Brick Lane, London, E1 6QL.
The principal activity of the company is that of events production. 
The financial statements are presented in Sterling (£), which is the functional currency of the company.

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

Turnover

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. 
Revenue from the provision of services at events is recognised on the date of the event.

 
2.3

Interest income

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

 
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 reporting date in the countries where the company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Page 2

 
E1 PRODUCTIONS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
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.

At each reporting date the company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives on the following basis:

Plant and machinery
-
25%
straight line

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

Basic financial instruments

The company only enters into transactions that result in basic financial instruments such as trade and other debtors, trade and other creditors, cash and cash equivalents, and loans with related parties.
Trade debtors, other debtors and loans to related parties are recognised initially at the transaction price less attributable transaction costs. Trade creditors, other creditors and loans from related parties are recognised initially at transaction price plus attributable transaction costs. Subsequently they are measured at amortised cost using the effective interest method, less any impairment losses in the case of trade and other debtors, and loans to related parties. 
Cash and cash equivalents comprise cash balances and call deposits.

 
2.7

Dividends

Equity dividends are recognised when they become legally payable.


3.


Employees

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

Page 3

 
E1 PRODUCTIONS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

4.


Tangible fixed assets





Plant and machinery

£



Cost


At 1 May 2023
8,709


Additions
2,757



At 30 April 2024

11,466



Depreciation


At 1 May 2023
719


Charge for the year on owned assets
2,655



At 30 April 2024

3,374



Net book value



At 30 April 2024
8,092



At 30 April 2023
7,990


5.


Debtors

2024
2023
£
£


Trade debtors
-
10,222

Other debtors
55,053
-

Called up share capital not paid
100
100

Prepayments and accrued income
328,058
27,598

383,211
37,920


Page 4

 
E1 PRODUCTIONS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
360
134,199

Amounts owed to group undertakings
-
12,375

Taxation and social security
15,754
54,092

Other creditors
101
8,429

Accruals and deferred income
654,834
38,180

671,049
247,275



7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 Ordinary shares of £1 each
100
100



8.


Parent undertaking

The company's immediate and ultimate parent undertaking is Maxprop Limited, a company incorporated in England and Wales with its registered office addess at 91 Brick Lane, London, E1 6QL.

 
Page 5