Caseware UK (AP4) 2024.0.164 2024.0.164 2024-08-312024-08-31The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.22true2023-09-01falserigging services in the media industrytruefalse 07339557 2023-09-01 2024-08-31 07339557 2022-09-01 2023-08-31 07339557 2024-08-31 07339557 2023-08-31 07339557 c:Director1 2023-09-01 2024-08-31 07339557 d:FurnitureFittings 2023-09-01 2024-08-31 07339557 d:FurnitureFittings 2024-08-31 07339557 d:FurnitureFittings 2023-08-31 07339557 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 07339557 d:OfficeEquipment 2023-09-01 2024-08-31 07339557 d:OfficeEquipment 2024-08-31 07339557 d:OfficeEquipment 2023-08-31 07339557 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 07339557 d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 07339557 d:CurrentFinancialInstruments 2024-08-31 07339557 d:CurrentFinancialInstruments 2023-08-31 07339557 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 07339557 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 07339557 d:ShareCapital 2024-08-31 07339557 d:ShareCapital 2023-08-31 07339557 d:RetainedEarningsAccumulatedLosses 2024-08-31 07339557 d:RetainedEarningsAccumulatedLosses 2023-08-31 07339557 c:OrdinaryShareClass1 2023-09-01 2024-08-31 07339557 c:OrdinaryShareClass1 2024-08-31 07339557 c:FRS102 2023-09-01 2024-08-31 07339557 c:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 07339557 c:FullAccounts 2023-09-01 2024-08-31 07339557 c:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 07339557 d:AcceleratedTaxDepreciationDeferredTax 2024-08-31 07339557 d:AcceleratedTaxDepreciationDeferredTax 2023-08-31 07339557 2 2023-09-01 2024-08-31 07339557 e:PoundSterling 2023-09-01 2024-08-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 07339557














ABOVE ALL RIGGING LIMITED
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

 
ABOVE ALL RIGGING LIMITED
 

CONTENTS



Page
Statement of Financial Position
 
1 - 2
Notes to the Financial Statements
 
3 - 7


 
ABOVE ALL RIGGING LIMITED
REGISTERED NUMBER:07339557

STATEMENT OF FINANCIAL POSITION
AS AT 31 AUGUST 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
961
1,281

Current assets
  

Debtors: amounts falling due within one year
 5 
12,001
1,677

Cash at bank and in hand
  
67,736
93,052

  
79,737
94,729

Creditors: amounts falling due within one year
 6 
(12,854)
(17,216)

Net current assets
  
 
 
66,883
 
 
77,513

Total assets less current liabilities
  
67,844
78,794

Provisions for liabilities
  

Deferred tax
 7 
(183)
(243)

Net assets
  
67,661
78,551


Capital and reserves
  

Called up share capital 
 8 
100
100

Profit and loss account
  
67,561
78,451

  
67,661
78,551


Page 1

 
ABOVE ALL RIGGING LIMITED
REGISTERED NUMBER:07339557
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 AUGUST 2024

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 by: 




R J Prosser
Director

Date: 16 February 2025

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
ABOVE ALL RIGGING LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1.


General information

Above All Rigging Limited is a limited liability company incorporated in England and Wales with its registered office at 5 Elstree Gate, Elstree Way, Borehamwood, Hertfordshire, WD6 1JD.
The principal activity of the company was that of rigging services in the media industry.

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

Turnover comprises revenue recognised by the company in respect of services supplied during the period, exclusive of Value Added Tax and trade discounts.

 
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 provided on the following basis:

Fixtures & fittings
-
25% reducing balance
Office equipment
-
25% reducing balance

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 the Statement of Comprehensive Income.

 
2.4

Debtors

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

 
2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty.

 
2.6

Creditors

Short term creditors are measured at the transaction price.

Page 3

 
ABOVE ALL RIGGING LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.Accounting policies (continued)

 
2.7

Government grants

Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income.
Grants of a revenue nature are recognised in the Statement of Comprehensive Income in the same period as the related expenditure.

 
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.

 
2.9

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

 
2.10

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

 
2.11

Interest income

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

Page 4

 
ABOVE ALL RIGGING LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.Accounting policies (continued)

 
2.12

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. 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 except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.


3.


Employees

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

Page 5

 
ABOVE ALL RIGGING LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

4.


Tangible fixed assets





Fixtures & fittings
Office equipment
Total

£
£
£



Cost or valuation


At 1 September 2023
4,217
2,095
6,312



At 31 August 2024

4,217
2,095
6,312



Depreciation


At 1 September 2023
3,581
1,449
5,030


Charge for the year on owned assets
159
162
321



At 31 August 2024

3,740
1,611
5,351



Net book value



At 31 August 2024
477
484
961



At 31 August 2023
635
646
1,281


5.


Debtors

2024
2023
£
£


Trade debtors
3,594
-

Prepayments and accrued income
8,407
1,677

12,001
1,677



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
180
332

Taxation
6,217
12,946

Other creditors
4,207
1,888

Accruals and deferred income
2,250
2,050

12,854
17,216


Page 6

 
ABOVE ALL RIGGING LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

7.


Deferred taxation




2024


£






At beginning of year
(244)


Charged to profit or loss
61



At end of year
(183)

The provision for deferred taxation is made up as follows:

2024
2023
£
£


Accelerated capital allowances
183
244


8.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 Ordinary shares of £1 each
100
100


 
Page 7