Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-3102023-04-010truefalseNo description of principal activitytrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 12428639 2023-04-01 2024-03-31 12428639 2022-04-01 2023-03-31 12428639 2024-03-31 12428639 2023-03-31 12428639 c:Director1 2023-04-01 2024-03-31 12428639 d:CurrentFinancialInstruments 2024-03-31 12428639 d:CurrentFinancialInstruments 2023-03-31 12428639 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 12428639 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 12428639 d:ShareCapital 2024-03-31 12428639 d:ShareCapital 2023-03-31 12428639 d:RetainedEarningsAccumulatedLosses 2024-03-31 12428639 d:RetainedEarningsAccumulatedLosses 2023-03-31 12428639 c:FRS102 2023-04-01 2024-03-31 12428639 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 12428639 c:FullAccounts 2023-04-01 2024-03-31 12428639 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 12428639 2 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure

Registered number: 12428639









SCROOGE AND MARLEY LONDON LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2024

 
SCROOGE AND MARLEY LONDON LIMITED
REGISTERED NUMBER: 12428639

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
Note
£
£

  

Current assets
  

Production costs
  
-
11,407

Debtors: amounts falling due within one year
  
319,516
8,914

Cash at bank and in hand
  
670,250
23,647

  
989,766
43,968

Creditors: amounts falling due within one year
  
(989,765)
(45,550)

Net current assets/(liabilities)
  
 
 
1
 
 
(1,582)

Total assets less current liabilities
  
1
(1,582)

  

Net assets/(liabilities)
  
1
(1,582)


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
-
(1,583)

  
1
(1,582)


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 his 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 7 February 2025.




Eleanor Lloyd
Director
Page 1

 
SCROOGE AND MARLEY LONDON LIMITED
REGISTERED NUMBER: 12428639
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2024


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

 
SCROOGE AND MARLEY LONDON LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

Scrooge and Marley London Limited is a private limited company limited by shares and incorporated in England. The address of the registered office is 1 Wardour Street, London W1D 6PA.

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 company meets its day to day working capital requirements through its own resources.
The director has prepared forecasts and cash flow projections based on a number of potential scenarios. These, together with the reserves and cash held, indicate that the company has adequate resources to continue in operational existence for the foreseeable future. It is, however, difficult to determine the assumptions that will prove to be the most appropriate therefore there is an element of uncertainty existing.
After reviewing the forecasts and projections, at the time of approving these financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the next twelve months. The director therefore considers it appropriate to continue to adopt the going concern basis in preparing the company's financial statements.

 
2.3

Revenue

Revenue comprises of box office sales, net of commissions and banking charges, and merchandise sales and is exclusive of VAT. Revenue is recognised in the period to which the attendance occurred.

 
2.4

Interest income

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

 
2.5

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.

 
2.6

Production costs

Production costs comprise all costs incurred in the staging of the theatrical production, A Christmas Carol. These costs are capitalised as work in progress and are amortised over the estimated life of the production on an anticipated revenue basis.

Page 3

 
SCROOGE AND MARLEY LONDON LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.7

Debtors

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

 
2.8

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.

 
2.9

Creditors

Short term creditors are measured at the transaction price.

 
2.10

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.


3.


Employees

The Company has no employees other than the directors, who did not receive any remuneration (2023 - £NIL).

The average monthly number of employees, including directors, during the year was 0 (2023 - 0).


4.


Debtors

2024
2023
£
£


Other debtors
125,079
8,914

Prepayments and accrued income
194,437
-

319,516
8,914



5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
670,250
23,647

670,250
23,647


Page 4

 
SCROOGE AND MARLEY LONDON LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
13,508
28,670

Other taxation and social security
115,449
-

Other creditors
295,450
-

Accruals and deferred income
565,358
16,880

989,765
45,550


Page 5