Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-302024-04-302023-05-01falseNo description of principal activity11truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 11944198 2023-05-01 2024-04-30 11944198 2022-05-01 2023-04-30 11944198 2024-04-30 11944198 2023-04-30 11944198 c:Director1 2023-05-01 2024-04-30 11944198 d:OfficeEquipment 2023-05-01 2024-04-30 11944198 d:OfficeEquipment 2024-04-30 11944198 d:OfficeEquipment 2023-04-30 11944198 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 11944198 d:ComputerEquipment 2023-05-01 2024-04-30 11944198 d:ComputerEquipment 2024-04-30 11944198 d:ComputerEquipment 2023-04-30 11944198 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 11944198 d:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 11944198 d:CurrentFinancialInstruments 2024-04-30 11944198 d:CurrentFinancialInstruments 2023-04-30 11944198 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 11944198 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 11944198 d:ShareCapital 2024-04-30 11944198 d:ShareCapital 2023-04-30 11944198 d:RetainedEarningsAccumulatedLosses 2024-04-30 11944198 d:RetainedEarningsAccumulatedLosses 2023-04-30 11944198 c:FRS102 2023-05-01 2024-04-30 11944198 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 11944198 c:FullAccounts 2023-05-01 2024-04-30 11944198 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 11944198 e:PoundSterling 2023-05-01 2024-04-30 iso4217:GBP xbrli:pure

Registered number: 11944198









SHORT AMERICANO LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024

 
SHORT AMERICANO LIMITED
REGISTERED NUMBER: 11944198

STATEMENT OF FINANCIAL POSITION
AS AT 30 APRIL 2024

2024
2024
2023
2023
Note
£
£
£
£

Fixed assets
  

Tangible assets
 4 
-
3,399

  
-
3,399

Current assets
  

Debtors: amounts falling due within one year
 5 
769
5,480

Cash at bank and in hand
  
5,733
51,092

  
6,502
56,572

Current liabilities
  

Creditors: amounts falling due within one year
 6 
(6,402)
(18,887)

Net current assets
  
 
 
100
 
 
37,685

Total assets less current liabilities
  
100
41,084

  

Net assets
  
100
41,084


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
-
40,984

  
100
41,084


Page 1

 
SHORT AMERICANO LIMITED
REGISTERED NUMBER: 11944198
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 APRIL 2024

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 her 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 income and retained earnings 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 31 January 2025.


C Moss
Director

The notes on pages 3 to 5 form part of these financial statements.
Page 2

 
SHORT AMERICANO LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.


General information

Short Americano Limited is a private company limited by shares incorporated in England and Wales.The registered office can be found on the Company Information page.

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.
Production fees comprise amounts receivable in respect of the development, filming and editing of films.
Production fees are recognised in accordance with the stage of completion as defined in the contracts.

 
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 reporting 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

 
SHORT AMERICANO LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

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, .

Depreciation is provided on the following basis:

Office equipment
-
25%
reducing balance
Computer equipment
-
3 year 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

Debtors

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

 
2.7

Creditors

Short term creditors are measured at the transaction price.

 
2.8

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 (2023 - 1).

Page 4

 
SHORT AMERICANO LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

4.


Tangible fixed assets





Office equipment
Computer equipment
Total

£
£
£





At 1 May 2023
4,134
2,038
6,172


Disposals
(4,134)
(2,038)
(6,172)



At 30 April 2024

-
-
-





At 1 May 2023
2,516
257
2,773


Charge for the year on owned assets
404
679
1,083


Disposals
(2,920)
(936)
(3,856)



At 30 April 2024

-
-
-



Net book value



At 30 April 2024
-
-
-


5.


Debtors

2024
2023
£
£


Other debtors
769
-

Prepayments and accrued income
-
5,480

769
5,480



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other taxation and social security
-
15,532

Other creditors
3,506
105

Accruals and deferred income
2,896
3,250

6,402
18,887



7.


Related party transactions

At balance sheet date, the director is owed £3,506 (2023: £105) by the company.

Page 5