Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-312true2023-04-01falsetrueNo description of principal activity2The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 12009351 2023-04-01 2024-03-31 12009351 2022-04-01 2023-03-31 12009351 2024-03-31 12009351 2023-03-31 12009351 2022-04-01 12009351 c:Director1 2023-04-01 2024-03-31 12009351 d:OfficeEquipment 2023-04-01 2024-03-31 12009351 d:OfficeEquipment 2024-03-31 12009351 d:OfficeEquipment 2023-03-31 12009351 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 12009351 d:CurrentFinancialInstruments 2024-03-31 12009351 d:CurrentFinancialInstruments 2023-03-31 12009351 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 12009351 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 12009351 d:ShareCapital 2023-04-01 2024-03-31 12009351 d:ShareCapital 2024-03-31 12009351 d:ShareCapital 2022-04-01 2023-03-31 12009351 d:ShareCapital 2023-03-31 12009351 d:ShareCapital 2022-04-01 12009351 d:SharePremium 2023-04-01 2024-03-31 12009351 d:SharePremium 2024-03-31 12009351 d:SharePremium 2022-04-01 2023-03-31 12009351 d:SharePremium 2023-03-31 12009351 d:SharePremium 2022-04-01 12009351 d:RetainedEarningsAccumulatedLosses 2023-04-01 2024-03-31 12009351 d:RetainedEarningsAccumulatedLosses 2024-03-31 12009351 d:RetainedEarningsAccumulatedLosses 2022-04-01 2023-03-31 12009351 d:RetainedEarningsAccumulatedLosses 2023-03-31 12009351 d:RetainedEarningsAccumulatedLosses 2022-04-01 12009351 c:OrdinaryShareClass1 2023-04-01 2024-03-31 12009351 c:OrdinaryShareClass1 2024-03-31 12009351 c:OrdinaryShareClass1 2023-03-31 12009351 c:FRS102 2023-04-01 2024-03-31 12009351 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 12009351 c:FullAccounts 2023-04-01 2024-03-31 12009351 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 12009351 6 2023-04-01 2024-03-31 12009351 e:PoundSterling 2023-04-01 2024-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 12009351









TOY SOLDIER PRODUCTIONS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2024

 
TOY SOLDIER PRODUCTIONS LIMITED
REGISTERED NUMBER: 12009351

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 3 
770
1,541

Investments
 4 
2
2

  
772
1,543

Current assets
  

Debtors: amounts falling due within one year
 5 
4,065
35,145

Cash at bank and in hand
 6 
105,222
8,430

  
109,287
43,575

Creditors: amounts falling due within one year
 7 
(11,417)
(10,333)

Net current assets
  
 
 
97,870
 
 
33,242

Total assets less current liabilities
  
98,642
34,785

  

Net assets
  
98,642
34,785


Capital and reserves
  

Called up share capital 
 8 
192
182

Share premium account
  
249,960
149,970

Profit and loss account
  
(151,510)
(115,367)

  
98,642
34,785


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 Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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 21 January 2025.



Page 1

 
TOY SOLDIER PRODUCTIONS LIMITED
REGISTERED NUMBER: 12009351
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2024

J Beeny
Director

The notes on pages 5 to 8 form part of these financial statements.

Page 2

 
TOY SOLDIER PRODUCTIONS LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2024


Called up share capital
Share premium account
Profit and loss account
Total equity

£
£
£
£

At 1 April 2023
182
149,970
(115,367)
34,785


Comprehensive income for the year

Loss for the year

-
-
(36,143)
(36,143)


Other comprehensive income for the year
-
-
-
-


Total comprehensive income for the year
-
-
(36,143)
(36,143)


Contributions by and distributions to owners

Shares issued during the year
10
99,990
-
100,000


Total transactions with owners
10
99,990
-
100,000


At 31 March 2024
192
249,960
(151,510)
98,642


The notes on pages 5 to 8 form part of these financial statements.

Page 3

 
TOY SOLDIER PRODUCTIONS LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2023


Called up share capital
Share premium account
Profit and loss account
Total equity

£
£
£
£

At 1 April 2022
180
149,970
(70,474)
79,676


Comprehensive income for the year

Loss for the year

-
-
(44,893)
(44,893)


Other comprehensive income for the year
-
-
-
-


Total comprehensive income for the year
-
-
(44,893)
(44,893)


Contributions by and distributions to owners

Shares issued during the year
2
-
-
2


Total transactions with owners
2
-
-
2


At 31 March 2023
182
149,970
(115,367)
34,785


The notes on pages 5 to 8 form part of these financial statements.

Page 4

 
TOY SOLDIER PRODUCTIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

Toy Soldier Productions Limited is a private company limited by shares and registered in England & Wales. The address of its registered office 124 Finchley Road, London, NW3 5JS and principal place of business is 17 Chester Avenue, Tunbridge Wells, Kent, TN2 4TZ.

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

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue comprises royalties, recharged production costs and development income.

 
2.3

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.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Office equipment
-
25%

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.

 
2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.5

Debtors

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

Page 5

 
TOY SOLDIER PRODUCTIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.6

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.

 
2.7

Creditors

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


3.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 April 2023
3,083



At 31 March 2024

3,083



Depreciation


At 1 April 2023
1,542


Charge for the year on owned assets
771



At 31 March 2024

2,313



Net book value



At 31 March 2024
770



At 31 March 2023
1,541

Page 6

 
TOY SOLDIER PRODUCTIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 April 2023
2



At 31 March 2024
2





5.


Debtors

2024
2023
£
£


Amounts owed by group undertakings
-
9,999

Other debtors
4,065
25,146

4,065
35,145



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
105,222
8,430

105,222
8,430



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
2
1

Other taxation and social security
801
-

Other creditors
2,764
632

Accruals and deferred income
7,850
9,700

11,417
10,333


Page 7

 
TOY SOLDIER PRODUCTIONS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

8.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



192 (2023 - 182) Ordinary shares of £1.00 each
192
182


During the year, the company issued further 10 Ordinary shares of £1.00 each at a premium  of £9,999 per share for cash consideration.


9.


Related party transactions

Turnover includes costs of £Nil (2023: £19,358) recharged to the Company's subsidiary company and debtors include £Nil (2022: £9,999) due from the subsidiary company.
At the balance sheet date, creditors include £2,764 (2023: £632) owed to the directors.


10.


Controlling party

Throughout the year, the company was under the control of the directors by virtue of their shareholding.
 
Page 8